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, 2010 application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Public Employees Retirement System, Fiscal Year 2010 (December 2010) Compliance and Control Audit Report : American ...
Kansas. Legislature. Legislative Division of Post Audit.
core +1 more source
Examining the Effect of Audit Committee Attributes on Firm Financial Performance with The Moderating Role of Audit Quality Applied Study on the Egyptian listed Companies of Food and Beverage Sector [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةPurpose – The study aims to examine the impact of audit committee attributes on financial performance through audit quality as a moderator. Audit committee attributes are measured by its size, independence, financial expertise.
دينا سيد فضالي
doaj +1 more source
Retracted: Construction and Simulation of Financial Audit Model Based on Convolutional Neural Network. [PDF]
Comput Intell Neurosci, 2023 Intelligence And Neuroscience C.
europepmc +1 more source
Responsible Artificial Intelligence in Courts: A Four‐Test Framework
AI &Innovation, EarlyView.ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley +1 more source
AI &Innovation, EarlyView.ABSTRACT This study examines how organizations advance in their use of Generative AI (GenAI) tools after initial adoption with particular attention to the dynamics of trust, cultural resistance, and feedback mechanisms. Grounded in organizational learning theory and institutional theory, we propose a framework that captures the factors influencing how ...
Surajit Bag +3 more
wiley +1 more source
Ekonomika, 2004 The article deals with audit risk assessment in the National Audit Office of the Republic of Lithuania (hereinafter referred to as the NAOL). The audit risk features, classification, elements and the place of audit risk assessment are outlined.
Jonas Mackevičius +1 more
doaj
FINANCIAL AUDIT IN ROMANIA ACCORDING TO THE INTERNATIONAL AND EUROPEAN REQUIREMENTS [PDF]
Annals of the University of Petrosani: Economics, 2016 This paper presents the importance of the financial audit, the necessity of improving the organizational framework and of achieving the financial audit missions, respectively extent to which the financial statements of the Romanian economic entities meet
ILIE RĂSCOLEAN, ILEANA-SORINA RAKOS
doaj
AI Dependence as a Longitudinal Governance Problem
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence governance typically focuses on whether people rely on AI appropriately during individual decisions. This Perspective addresses a different question: whether repeated AI use changes the capabilities and alternatives available to users and organisations over time.
Yiran Du
wiley +1 more source
Audit Committee Attributes and Audit Report Lag of Listed Non-financial Firms in Nigeria
FUDMA Journal of Accounting and Finance Research (FUJAFR)Financial reporting timeliness is one of the qualitative features of a relevant financial report. However, there have been delays by some companies in submitting the report audited above the 90-day regulatory deadline provided.
Rashida Lawal, Sunusi Ridwan Ayagi
doaj +1 more source
Jurnal Akuntansi Indonesia, 2014 This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion.
Dhama Lisan Shidqi, Sutapa Sutapa
doaj +1 more source