Results 221 to 230 of about 1,571,962 (285)

Investor Judgements on Going Concern Prospects: The Impact of KAM Versus MURGC Reporting and Management's Internal Versus External Attributions

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT The implementation of enhanced auditor reporting requirements has changed how the audit report conveys information about the appropriateness of the reporting entity's use of the going concern assumption. In response to audit practitioners' concerns about how financial statement users respond to going concern matters reported as a Material ...
Rebecca Mattocks, Soon‐Yeow Phang
wiley   +1 more source

Engaging in non‐work‐related information and communication technology activities for work recovery: A systematic literature review

open access: yesInternational Journal of Management Reviews, EarlyView.
Abstract This systematic literature review makes a theoretical contribution by separating the recovery process into two components: non‐work‐related information and communication technology (ICT) activities and recovery experiences. This distinction helps identify how different activities influence the four work recovery experiences (i.e ...
Kimberley Guo   +2 more
wiley   +1 more source

Learning Factory‐Based Training Scenario in Vocational Education and Training Center

open access: yesInternational Journal of Training and Development, EarlyView.
ABSTRACT Industry 4.0 training has become a challenge. Many existing programmes are targeted at students and employees rather than at job seekers without prior industry experience. Vocational Education and Training (VET) centres are also a key element in the Industry 4.0 ecosystem, as they play an essential role in delivering training in this field ...
Ikram Ahidar   +3 more
wiley   +1 more source

How to Demonstrate Trustworthy Use of AI in Public Services: A Case Study

open access: yesInformation Systems Journal, EarlyView.
ABSTRACT Government leaders across the globe are grappling with how to harness and integrate artificial intelligence (AI) to enhance public service delivery and efficiency. Yet, a key challenge faced is how to build and maintain the trust of stakeholders. Trust is critical for the acceptance and sustained adoption of AI technologies, as well as to gain
Natalie Smith   +5 more
wiley   +1 more source

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