Results 171 to 180 of about 5,821 (291)

DeepForgeryNet: a hybrid CNN-LSTM and transfer learning framework for robust image forgery and deepfake detection. [PDF]

Front Artif Intell
Sardhara A, Vekariya V, Pathak AR, Dash S.   +3 more
europepmc   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Reply to Dolu, K.O. Comment on "Topaloglu et al. Machine Learning-Driven Lung Sound Analysis: Novel Methodology for Asthma Diagnosis. <i>Adv. Respir. Med.</i> 2025, <i>93</i>, 32". [PDF]

Adv Respir Med
Topaloglu I, Ozduygu G, Atasoy C, Batıhan G, Serce D, Inanc G, Güçsav MO, Yıldız AM, Tuncer T, Dogan S, Barua PD.   +10 more
europepmc   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Deepfake video deception detection using visual attention-based method. [PDF]

Sci Rep
Lal K, Shiwani S, Gandhi GC.
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Seam Carving Forgery Detection Through Multi-Perspective Explainable AI. [PDF]

J Imaging
Neves MJD, Mahlow FRP, Souza RD, Hernandes PRG, Brega JRF, Costa KAPD.   +5 more
europepmc   +1 more source

The Hollowing Out of News: The Implications of the Erosion of Public Interest Journalism

Accounting &Finance, EarlyView.
ABSTRACT This essay examines the structural erosion of public interest journalism and its implications for public accountability, institutional trust and research. Focusing on Australia, with Anglo‐American comparisons, it shows how economic, technological and regulatory disruptions have undermined investigative journalism, thereby weakening scrutiny ...
Clinton Free
wiley   +1 more source

The admissibility of digital evidence from open-source forensic tools: Development of a framework for legal acceptance. [PDF]

PLoS One
Ismail I, Akram Zainol Ariffin K.
europepmc   +1 more source

Temporal and geographical patterns of nitazene detections in drug samples and biospecimens in the United States, 2019–2024

Addiction, EarlyView.
Abstract Background and aims Nitazenes are a novel subclass of synthetic opioids that have been increasingly implicated in the United States (US) overdose crisis. Despite their growing presence in the illicit drug supply, national trends have not been systematically evaluated.
David T. Zhu, Nicole D. Fitzgerald, Joseph J. Palamar, Alex J. Krotulski   +3 more
wiley   +1 more source