Results 251 to 260 of about 3,445,645 (298)

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

Global Policy, EarlyView.
ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley   +1 more source

Real-time dynamic graph learning with temporal attention for financial fraud detection. [PDF]

Front Artif Intell
Chen J, Yang Y.
europepmc   +1 more source

Naming Refugees: Governing Sponsor‐Led Selection in Europe

Global Policy, EarlyView.
ABSTRACT Community sponsorship in Europe has largely been designed as a post‐arrival reception model: states and the United Nations High Commissioner for Refugees (UNHCR) select refugees, whereas citizens and civil society organisations support them after admission.
Chiara Berneri, Gabriella D'Avino, Petra Hueck   +2 more
wiley   +1 more source

An Empirical Study of the Operational Challenges for Private Animal Shelters in Hong Kong and Their Links to Regulatory and Policy Gaps. [PDF]

Animals (Basel)
Whitfort A, Ho S, Woodhouse F, Chun M.
europepmc   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

A feasibility study on integrating Generative AI and video conferencing into Indonesian recruitment processes. [PDF]

Front Artif Intell
Ramaditya M, Ikhsan M, Lubis MFS, Riantoputra CD.   +3 more
europepmc   +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

An AI-Driven Multimodal Sensor Fusion Framework for Fraud Perception in Short-Video and Live-Streaming Platforms. [PDF]

Sensors (Basel)
Zhao R, Zhang X, Yang J, Li H, Lu Z, Xu W, Li M.   +6 more
europepmc   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Explainable artificial intelligence models using SHAP enhanced CatBoost, Bi-GRU with attention, and Tab Transformer. [PDF]

Sci Rep
Ebinezer MJD, Krishna BC.
europepmc   +1 more source