Results 71 to 80 of about 2,491,887 (294)

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

Internal Auditing III : INA30P1/30Q1/30B1/30Z1

open access: yes, 2015
Examination Paper on Internal Auditing: INA30P1/30Q1/30B1 ...
Adjah,G   +3 more
core  

How Organizations Learn and Innovate to Institutionalize Generative AI: Trust, Feedback Loops, and Cultural Friction

open access: yesAI &Innovation, EarlyView.
ABSTRACT This study examines how organizations advance in their use of Generative AI (GenAI) tools after initial adoption with particular attention to the dynamics of trust, cultural resistance, and feedback mechanisms. Grounded in organizational learning theory and institutional theory, we propose a framework that captures the factors influencing how ...
Surajit Bag   +3 more
wiley   +1 more source

AI Dependence as a Longitudinal Governance Problem

open access: yesAI &Innovation, EarlyView.
ABSTRACT Artificial intelligence governance typically focuses on whether people rely on AI appropriately during individual decisions. This Perspective addresses a different question: whether repeated AI use changes the capabilities and alternatives available to users and organisations over time.
Yiran Du
wiley   +1 more source

Internal Audit

open access: yes
The internal audit is an efficient, free, and documented procedure for gathering audit evidence and objectively evaluating it to ascertain the extent to which the audit criteria are fulfilled. The internal audit is very effective tool not only to judge the level meeting the needed requirements but also to improve the Quality Management System of the ...
Aijaz Panhwar   +6 more
  +4 more sources

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar   +2 more
wiley   +1 more source

Bayesian discovery sampling: A simple model of Bayesian inference in auditing [PDF]

open access: yes
Auditing;Sampling ...
Batenburg, P.C. van, Kriens, J.
core  

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler   +3 more
wiley   +1 more source

Longitudinal Echocardiographic Surveillance of Aortic Dilation in a Phenotype‐Enriched Turner Syndrome Cohort

open access: yesAmerican Journal of Medical Genetics Part A, EarlyView.
ABSTRACT Turner syndrome (TS) is associated with thoracic aortopathy and increased risk for aortic dissection, yet the natural history of aortic dilation is not well understood. We performed a retrospective longitudinal study of individuals with TS who participated in the TS Society of the United States Healthy Heart Project between 2003 and 2023 ...
Dylan Doerner   +7 more
wiley   +1 more source

Timing of Verification Procedures: Monitoring versus Auditing [PDF]

open access: yes, 2005
This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing.
Strausz, Roland
core   +1 more source

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