Results 221 to 230 of about 381,825 (278)

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

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 1064-1090, Summer 2026.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Feasibility of the OdonAssist device for assisted vaginal birth in a low-resource setting: ASSIST Ethiopia study protocol. [PDF]

open access: yesBMJ Open
Orsi M   +11 more
europepmc   +1 more source

Monitoring African Megafauna in an Anthropogenic Landscape: A 15‐Year Case Study of the Vulnerable West African Giraffe

open access: yesAnimal Conservation, Volume 29, Issue 3, Page 235-248, June 2026.
We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić   +8 more
wiley   +1 more source

A lexicon obtained and validated by a data-driven approach for organic residues valorization in emerging and developing countries. [PDF]

open access: yesFront Artif Intell
Rakotomalala C   +17 more
europepmc   +1 more source

What can lithics tell us about food production during the transition to farming? Exploring harvesting practices and cultural changes during the neolithic in Southwest Asia: a view from Qminas (north‐western Syria)

open access: yesArchaeometry, Volume 68, Issue S3, Page S126-S153, June 2026.
Abstract This study examines the continuity and change in harvesting practices between the Late Pre‐Pottery Neolithic B (LPPNB) and the Early Pottery Neolithic at Qminas, north‐western Levant, through a traceological analysis of flint sickles. By combining qualitative traceological analysis with quantitative functional approaches, we demonstrate that ...
Fiona Pichon   +3 more
wiley   +1 more source

An integrated approach to balance freshwater connectivity restoration and invasion risk

open access: yesConservation Biology, Volume 40, Issue 3, June 2026.
Abstract Habitat fragmentation negatively affects many native migratory fish populations. However, this fragmentation can also prevent the spread and establishment of invasive species. We modified the dendritic connectivity index (DCI), a commonly used freshwater connectivity metric, to account for multiple invasive dispersal pathways in estimates of ...
Alex Arkilanian   +3 more
wiley   +1 more source

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