Results 141 to 150 of about 918 (167)

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 659-679, Summer 2026.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher   +3 more
wiley   +1 more source

Coherent Forecasting of Ordinal Time Series With Application to Air‐Quality Data

open access: yesAustralian &New Zealand Journal of Statistics, Volume 68, Issue 2, June 2026.
ABSTRACT Motivated by an application to air quality data, we provide a comprehensive investigation of coherent forecasting techniques for ordinal time series. Here, the coherency requirement expresses that the computed forecast values have to be consistent with the ordered qualitative range of the data‐generating process (DGP).
Christian H. Weiß   +2 more
wiley   +1 more source

Poster Sessions

open access: yes
HemaSphere, Volume 10, Issue S1, June 2026.
wiley   +1 more source

Home - About - Disclaimer - Privacy