Results 61 to 70 of about 2,892,155 (294)

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced 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   +4 more
wiley   +1 more source

Artificial Intelligence for Advanced Functional Materials: Progress and Emerging Frontiers

open access: yesAdvanced 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   +38 more
wiley   +1 more source

Managerial Overconfidence And Going-Concern Modified Audit Opinion Decisions [PDF]

open access: yes, 2015
We examine how auditors perceive managerial overconfidence during audit reporting by testing the relationship between managerial overconfidence and the likelihood of issuing a first-time going-concern modified audit opinion to financially distressed ...
Lee, Jong Eun, Ji, Gayoung
core   +1 more source

THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION

open access: yesJURNAL AKUNTANSI DAN AUDITING, 2020
This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion.
openaire   +1 more source

Objectives and Key Results–Driven Multiagent Framework for Mechanical Design and Simulation

open access: yesAdvanced Intelligent Systems, EarlyView.
Objectives and key results (OKR)‐agent, an OKR‐driven multiagent framework, turns a plain‐language engineering goal into completed mechanical simulations. Three peer agents—supervisor, modeler, and simulator—share a compact board of OKR and coordinate external molecular dynamics (MD) and finite‐element solvers through a standardized tool interface. The
Jie Tian   +10 more
wiley   +1 more source

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

open access: yesJurnal 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   +4 more
doaj   +1 more source

Responsible Artificial Intelligence in Courts: A Four‐Test Framework

open access: yesAI &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

Going concern audit reporting in Bosnia and Herzegovina

open access: yesEkonomski Vjesnik
Purpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
doaj   +1 more source

The Effect Of Audit Delay, Debt Default, And Opinion Shopping On Receiving Going Concern Audit Opinions

open access: yesReview of Accounting and Business, 2022
Intense competition makes the need for financial reports to be adequate and accountable for those who need financial report information. The world of capital markets makes investors have a tool to measure the performance of financial conditions through financial reports to view information in the form of financial performance, cash flow and financial ...
Sahda Almirah, Bimbim Maghriby
openaire   +1 more source

NO NĀ PUA: Exploring the feasibility of culture‐based social prescribing on firefighters' wellbeing in Hawaiʻi

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda   +2 more
wiley   +1 more source

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