Results 191 to 200 of about 91,552 (229)

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

An improved multi-objective animated oat optimization algorithm for resource-constrained construction project organization design. [PDF]

Sci Rep
Xue Q, Wu C, Nie J, Zhou S, Liu H, Katsikis VN.   +5 more
europepmc   +1 more source

Generative AI in Financial Reporting

Journal of Accounting Research, EarlyView.
ABSTRACT Generative artificial intelligence (GAI) will likely alter many aspects of the financial reporting process and spawn a deep stream of academic research. We take an early step by examining the extent to which firms have begun using GAI in one important part of the reporting process: writing disclosures.
ELIZABETH BLANKESPOOR, ED DEHAAN, QIANQIAN LI   +2 more
wiley   +1 more source

Optimization of split-ring resonator slots using levy-opposition-enhanced Newton Raphson method for high-gain UWB Vivaldi antenna design. [PDF]

Sci Rep
Özmen H, Izci D, Rizk-Allah RM, Ekinci S, Dalarsson M.   +4 more
europepmc   +1 more source

Human + AI in Accounting: Early Evidence from the Field

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source

Public Health Impact and Cost-Effectiveness of 2-Dose vs 1-Dose Human Papillomavirus Vaccination Regimen in Saudi Arabia. [PDF]

J Health Econ Outcomes Res
Assiri AM, Mamane C, Ugrekhelidze D, Lévy-Bachelot L, Alserehi HAM, Albassam G, Bassyouni AS, Malik TM, Daniels V.   +8 more
europepmc   +1 more source

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Journal of Accounting Research, EarlyView.
ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw, Chenyang Ma, Benjamin P. Yost, Yuan Zou   +3 more
wiley   +1 more source

Ocean transit times: from basin to planetary scales. [PDF]

J Fluid Mech
Cessi P.
europepmc   +1 more source

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models

Journal of Accounting Research, EarlyView.
ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley   +1 more source