Results 251 to 260 of about 302,572 (324)

Tales of Cyberspace and Artificial Intelligence: Diverging Stakeholderships?

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article traces the evolution of the Internet from the 1990s to the 2020s and compares it with the development of Artificial Intelligence (AI), particularly following the public launch of ChatGPT in late 2022. It identifies both parallels and divergencies between these two overlapping technological domains, focusing on the growing ...
Johan Eriksson, Giampiero Giacomello
wiley   +1 more source

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum   +1 more
wiley   +1 more source

NLP-ROPCare: predicting retinopathy of prematurity with admission notes using natural language processing. [PDF]

open access: yesBMJ Open Ophthalmol
Zhang Y   +11 more
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

Making AI Work: A Critical Theory of AI Production

open access: yes
Constellations, EarlyView.
Rosalie Waelen, Jean‐Philippe Deranty
wiley   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

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