Results 61 to 70 of about 2,800,796 (292)

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

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

Effect of Prior Audit Opinion, Audit Quality, and Factors of Its Audit Opinion Going Concern [PDF]

open access: yes, 2014
The goals of this research are to predicting the influence of prior audit opinions, audit quality, financial condition, sales growth, and debt default that exercise by the company with the chance of receiving going concern audit opinion.
Cahyono, Dwi
core   +1 more source

Master narratives as “colonial propaganda” and counternarratives as “refusal”: How African Australians reimagine racial dignity in Australia

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract This paper utilizes the concept of “colonial master narratives” to examine how racial propaganda is mobilized in the Australian imaginary to “flatten” the stories of Blac/k people and how African Australians deploy counternarratives to reject these racialized projections.
Kathomi Gatwiri, Samara Kim
wiley   +1 more source

The Effect Of Audit Quality, Auditor Switching, And Auditor Specialization On Going Concern Audit Opinion [PDF]

open access: yes, 2023
The going concern opinion issued by the auditor indicates that the auditor doubts the company's business continuity. In assessing the level of going concern, the auditor must consider various factors that affect the continuity of a company's business ...
Aptriana, Irdamila
core   +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

DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA

open access: yesAccounting Profession Journal (APAJI), 2023
Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard.
Kenny Ardillah, Anindya Larassati
doaj   +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

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

Freedom dreaming of migrant justice: Critical reflections on counterspaces and institutional violence in the university

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham   +1 more
wiley   +1 more source

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