Results 91 to 100 of about 37,559 (246)

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 ?

Contemporary Accounting Research, EarlyView.
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, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Gatekeeping harm reduction in Canadian Federal Prisons: Perspectives on the threat risk assessment for the prison needle exchange program by prison administrative leadership

Addiction, EarlyView.
Abstract Background and aims Prison needle exchange programs (PNEPs) are evidence‐based, cost‐effective interventions that prevent transmission of blood‐borne viruses. PNEPs were introduced in a minority of Canadian federal prisons in 2018; however, participation is contingent on a mandatory approval process known as a “Threat Risk Assessment” (TRA ...
Nadine Kronfli, Nashira Popovic, Elise Weiss, Mark Stoové, Lise Lafferty, Olivia Price, Lynn M. Madden, Behzad Hajarizadeh, Andrew R. Lloyd, Frederick L. Altice   +9 more
wiley   +1 more source

Court Child Experts' Experiences in Assessing Parenting Cases Involving Parental Mental Illness

Child &Family Social Work, EarlyView.
ABSTRACT This study explores the experiences of Court Child Experts (CCEs), professionals employed by the Australian family courts, in parenting matters involving parental mental illness. Using interpretative phenomenological analysis, interviews were conducted with five senior CCEs who reflected on their assessment practices, the challenges associated
Taegan A. Holford, Andrea E. Reupert
wiley   +1 more source

Equity considerations in the proposed wildlife protocol to the Convention against Transnational Organized Crime

Conservation Biology, EarlyView.
ABSTRACT Wildlife trafficking poses a critical threat to global biodiversity, contributes to organized crime, and has disproportionate impacts on underserved and Indigenous communities. Although international legal instruments, such as the Convention on International Trade in Endangered Species of Wild Fauna and Flora, and institutional collaborations,
Chad Patrick Osorio
wiley   +1 more source

FORENSIC RESEARCH AND EXPERTISE IN THE PROCEEDINGS, ARBITRATION AND INTERNATIONAL ARBITRATION [PDF]

, 2017
The article deals with the modern concept of providing  forensic research and expertise in the proceedings, arbitration and international arbitration.
Fedchyshyn, А.
core   +1 more source

Age‐specific melanoma risk associated with nevi: a pooled analysis from the M‐SKIP project

JDDG: Journal der Deutschen Dermatologischen Gesellschaft, EarlyView.
Summary Objective This study investigates the association of melanoma risk with total‐body nevus count and the presence of atypical nevi in younger (< 40 years) and older (> 60 years) individuals. Methods A pooled analysis was conducted within the M‐SKIP project, based on multiple melanoma case‐control studies.
Giulia Doi, Aurora Gaeta, Simone Ribero, Nelleke Gruis, Julia Newton‐Bishop, David Polsky, DeAnn Lazovich, Paola Ghiorzo, Gloria Ribas, Chiara Menin, Alexander J. Stratigos, Gabriella Guida, Susana Puig, Maria Concetta Fargnoli, Peter A. Kanetsky, Paola Queirolo, Vincenzo Bagnardi, Veronique Bataille, Sara Raimondi, Sara Gandini, M‐SKIP study group   +20 more
wiley   +1 more source

Before It Was ‘New’: A Neglected History of Lived Experience–Led Criminal Justice

The Howard Journal of Crime and Justice, EarlyView.
ABSTRACT A growing range of criminal justice initiatives are being shaped and delivered by people with lived experience, including peer mentoring, prisoner councils and policy advocacy roles. While often seen as recent innovations, we reveal a deeper, largely unacknowledged history dating back to at least the 19th century.
Gillian Buck, Matthew Rive, Annabelle Rogers   +2 more
wiley   +1 more source

SOCIAL AUDIT AS TOOL FOR ASSESSING CORPORATE SOCIAL RESPONSIBILITY [PDF]

, 2019
Мета. Аналіз сутності та технології проведення соціального аудиту на корпоративному рівні. Методика дослідження. Теоретичну основу дослідження склали основні категорії і концептуальні положення соціального аудиту та організації його проведення на ...
Мазуренок, Оксана Романівна, Плекан, Уляна Михайлівна   +1 more
core  

Digital Identity Wallets: A Guide to the EU’s New Identity Model

Information Systems Journal, EarlyView.
ABSTRACT By 2026, the European Union will introduce digital identity wallets to its citizens, residents, and organisations. These wallets will have far‐reaching implications for how public and private sector organisations interact with their users—some evident, others less.
Andre Kudra, Alexander Rieger, Johannes Sedlmeir, Tamara Roth, Gilbert Fridgen, Amber Young   +5 more
wiley   +1 more source