Results 221 to 230 of about 622,246 (346)

Adverse Selection of China's Automobile Insurance Market on the Iot

Wei Jiang, Esther Yanfei Jin, Eric Zheng   +2 more
openalex   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Industrial robots and worker health in China: evidence on sectoral heterogeneity and institutional moderation. [PDF]

Front Public Health
Yuan W, Wang Y.
europepmc   +1 more source

No-Fault Automobile Insurance and the Negligence Action: An Expensive Anomaly

Osgoode Hall Law Journal, 1975
Bruce Dunlop
doaj   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Artificial Agency as a New Force in Global Environmental Change. [PDF]

Environ Sci Technol
Rillig MC.
europepmc   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Legal liability of physicians and new governance in the AI era. [PDF]

Jpn J Radiol
Ueda D, Ochiai T, Kakinuma T, Yamaguchi H, Fukuda A, Saito K, Takita H, Mitsuyama Y, Walston S, Miki Y.   +9 more
europepmc   +1 more source

An Automobile Insurance Claim Anomaly Detection Model Based on Causal Inference and Ensemble Learning

Fangzheng Cheng, Yi Guo, Jiaying Fu
openalex   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source