Results 141 to 150 of about 514,252 (297)

Differences in the influence of independent directors and commissioners on the timeliness of financial reporting with audit opinion and audit quality as moderating variables

Jurnal Akuntansi dan Auditing Indonesia
This study aims to examine the differential influence of independent directors and independent commissioners on the timeliness of financial reporting, with audit opinion and audit quality as moderating variables.
Teddy Jurnali, Ria Karina, Khellyn Vaustine, Sheila Septiany, Nurul Azirah Binti Mohd Wazir   +4 more
doaj  

The Role of the Audit Committee In Risk Management [PDF]

, 2007
Risk is a Board responsibility, which cannot be delegated. The boundaries of the audit committee lie somewhere below strategic risk, which is a Board function, and above detailed internal control, which belongs to management.
Bender, Ruth
core  

Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook

Advanced Intelligent Discovery, EarlyView.
Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang, Xinyi Chen, Xu Ye, Yulin Yang, Bin Ai   +4 more
wiley   +1 more source

Accelerating Biosensor Discovery: A Computationally‐Driven Pipeline for Microplastics Monitoring

Advanced Intelligent Discovery, EarlyView.
A computationally guided pipeline unites molecular simulation, synthetic biology, electrochemical engineering, and machine learning to accelerate biosensor discovery. A Bacillus anthracis carbohydrate‐binding module is used to develop a high‐performance micro‐ and nanoplastics sensor with greatly reduced error and variability.
Gabriel X. Pereira, Marcos de C. Leite, Pedro H. M. Zanineli, Juliana N. Y. Costa, Débora M. Cunha, Sophia P. Serra, Pedro H. Sophia, Flávio M. Shimizu, Yasmin W. Moura, Célio C. Oliveira, Gabriel R. Schleder, Gabriela F. Persinoti, Leandro Merces, Renato S. Lima   +13 more
wiley   +1 more source

The simultaneous relation between audit report type and business termination : evidence for non-listed companies in a non-litigious audit environment. [PDF]

This study provides evidence on the relationship between audit report type and subsequent business termination in an environment where firms are closely held and the audit environment is non-litigious.
Gaeremynck, Ann, Willekens, Marleen
core  

ChatCFD: A Large Language Model‐Driven Agent for End‐to‐End Computational Fluid Dynamics Automation with Structured Knowledge and Reasoning

Advanced Intelligent Discovery, EarlyView.
Chat computational fluid dynamics (CFD) introduces an large language model (LLM)‐driven agent that automates OpenFOAM simulations end‐to‐end, attaining 82.1% execution success and 68.12% physical fidelity across 315 benchmarks—far surpassing prior systems.
E Fan, Kang Hu, Zhuowen Wu, Jiangyang Ge, Jiawei Miao, Yuzhi Zhang, He Sun, Weizong Wang, Tianhan Zhang   +8 more
wiley   +1 more source

Auditing as independent authentication

, 1985
Within the accounting literature, 'independence' and 'independent verification' are associated more with the mental attitude, associations and practices of auditors than with the independent authentication of what is reported in dated accounts of the financial position and performance of firms. The conventional accounting wisdom confines 'independence'
openaire   +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

Roadmap on Artificial Intelligence‐Augmented Additive Manufacturing

Advanced Intelligent Systems, EarlyView.
This Roadmap outlines the transformative role of artificial intelligence‐augmented additive manufacturing, highlighting advances in design, monitoring, and product development. By integrating tools such as generative design, computer vision, digital twins, and closed‐loop control, it presents pathways toward smart, scalable, and autonomous additive ...
Ali Zolfagharian, Liuchao Jin, Qi Ge, Wei‐Hsin Liao, Andrés Díaz Lantada, Francisco Franco Martínez, Tianyu Zhang, Tao Liu, Charlie C. L. Wang, Mohammad Hossein Mosallanejad, Reza Ghanavati, Abdollah Saboori, Alejandro De Blas De Miguel, William Solórzano‐Requejo, Yi Cai, Xiangyang Dong, Huangyi Qu, Najmeh Samadiani, Guangyan Huang, Austin Downey, Yanzhou Fu, Lang Yuan, Tsz‐Kwan (Glory) Lee, Arbind Agrahari Baniya, Eisha Waseem, Abdul Rahman Sani, Abbas Z. Kouzani, Yijia Wu, Markus P. Nemitz, Masoud Shirzad, Dageon Oh, Seung Yun Nam, Amedeo Franco Bonatti, Irene Chiesa, Gabriele Maria Fortunato, Giovanni Vozzi, Carmelo De Maria, Mahdi Bodaghi   +37 more
wiley   +1 more source

AI‐Assisted IoT‐Enabled ECG Monitoring: Integrating Foundational and Generative AI Tools for Sustainable Smart Healthcare—Recent Trends

AI &Innovation, EarlyView.
ABSTRACT The rapid evolution of the Internet of Things (IoT) has significantly advanced the field of electrocardiogram (ECG) monitoring, enabling real‐time, remote, and patient‐centric cardiac care. This paper presents a comprehensive survey of AI assisted IoT‐based ECG monitoring systems, focusing on the integration of emerging technologies such as ...
Amrita Choudhury, Kandarpa Kumar Sarma, Lachit Dutta   +2 more
wiley   +1 more source