Results 51 to 60 of about 2,800,796 (292)

DETERMINANT GOING CONCERN AUDIT OPINION: AUDIT DELAY AS MODERATING VARIABLE

AKUNTABILITAS, 2022
Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of this research is to find out the effect of company growth (CG) and audit tenure (AT) with audit delay (AD) as moderating to GC audit opinion.
Amalia Islami, Mukhtaruddin Mukhtaruddin, Kencana Dewi, Asfeni Nurullah   +3 more
openaire   +1 more source

StackingNet: Collective Inference Across Independent AI Foundation Models

Advanced Science, EarlyView.
ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li, Chenhao Liu, Dongrui Wu, Zhigang Zeng, Lieyun Ding   +4 more
wiley   +1 more source

DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING [PDF]

Jurnal Ilmiah Akuntansi Universitas Pamulang, 2020
Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on ...
Ramadhani, Fika Trya, Sulistyowati, Wiwit Apit   +1 more
openaire   +2 more sources

Autonomous AI‐Driven Design for Skin Product Formulations

Advanced Intelligent Discovery, EarlyView.
This review presents a comprehensive closed‐loop framework for autonomous skin product formulation design. By integrating artificial intelligence‐driven experiment selection with automated multi‐tiered assays, the approach shifts development from trial‐and‐error to intelligent optimisation.
Yu Zhang, Yongrui Xiao, Chunlin Chen, Dimitrios Tsaoulidis, Kai Yang, Tao Chen   +5 more
wiley   +1 more source

Large Language Model‐Based Chatbots in Higher Education

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019
Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself
Ida Ayu Budhananda Munidewi, Nyoman Angga Pradipa   +1 more
doaj   +1 more source

Artificial Intelligence for Advanced Functional Materials: Progress and Emerging Frontiers

Advanced Intelligent Systems, EarlyView.
Artificial intelligence is transforming the discovery of functional materials by linking synthesis, characterization, simulation, and design in unified workflows. Advances in machine learning, autonomous experimentation, and foundation models are accelerating innovation across energy, electronics, and biomedicine, while revealing new frontiers for ...
Cristiano Malica, Kostya S. Novoselov, Seongmin Kim, Yousung Jung, Silvana Botti, Miguel A. L. Marques, Tigany Zarrouk, Miguel A. Caro, Sanggyu Chong, Michele Ceriotti, Marivi Fernandez‐Serra, Sara Navarro‐Rodriguez, Aakash Ashok Naik, Janine George, Ömer Hasan Omar, Victor Trinquet, Gian‐Marco Rignanese, Andrey Ustyuzhanin, Sonia Conesa‐Boj, Juan Rojo, Minh‐Tuan Dau, Simon M.‐M. Dubois, Jean‐Christophe Charlier, Jose H. Garcia, Romain Gautier, Rachid Laref, Junfeng Qiao, Giovanni Pizzi, Nicola Marzari, Camilla Coletti, Antonio Rossi, Jan‐Lucas Uslu, Chiara Zanardi, Vincenzo Palermo, Wide Hogenhout, Natalia Konchakova, Peter Klein, Tejs Vegge, Stephan Roche   +38 more
wiley   +1 more source

Determinants of going concern audit opinion: An empirical study in Indonesia

Jurnal Akuntansi dan Auditing Indonesia, 2021
This study aims to analyze and provide empirical evidence about the effect of liquidity, leverage, profitability, audit tenure, audit lag, and audit quality on the going concern audit opinion on manufacturing companies listed on the Indonesia Stock ...
Arief Bahtiar, Neni Meidawati, Primanita Setyono, Novika Rahma Putri, Rizki Hamdani   +4 more
doaj   +1 more source

Vernacular Futurism: How Persian Language Users Imagine AI

AI &Innovation, EarlyView.
ABSTRACT Public discourse about artificial intelligence increasingly unfolds through compressed forecasts, moral warnings, and everyday speculation circulating at platform speed. This study examines how Persian language users on X construct and contest AI futures, analyzing a corpus of 4741 posts collected between January 2023 and December 2025, with ...
Arthur Asa Berger, Ehsan Shahghasemi
wiley   +1 more source

PENGARUH OPINION SHOPPING DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI PRIOR OPINION [PDF]

, 2021
Penelitian ini bertujuan untuk membuktikan adanya pengaruh opinion shopping dan disclosure terhadap opini audit going concern dengan prior opinion sebagai variabel moderasi.
Widiasari, Anggie
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