Results 31 to 40 of about 836 (212)
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraThis study introduces a new method for calculating operational risk levels in selecting audit units at the Central Bureau of Statistics (BPS). The key novelty of this study lies in its two-level assessment framework, which systematically compares ...
Fuad Ramdhan Dewantoro
doaj +1 more source
AUDIT PROCEDURE OF PUBLIC PROCUREMENT OPERATIONS AUDIT
Business Navigator, 2022 Public procurement is made to meet the needs of local communities and individuals in goods and services and it is financed from budget funds received from taxpayers. Therefore, among the public's requests is to ensure accountability and transparency in the use of budget funds in public procurement procedures.
openaire +1 more source
Pathways and pitfalls: a qualitative study of student experiences in biomedical science education
FEBS Open Bio, EarlyView.Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell +8 more
wiley +1 more source
Determinan Praktik Manajemen Laba Riil
Jurnal Ekonomi Modernisasi, 2018 The aim of this study was to examine the effect of the level financial statement disclosure on earnings management and audit quality in moderating this study.
Koerniawan Dwi Wibawa +2 more
doaj +1 more source
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley +1 more source
Continuous Auditing Paradigma Baru dalam Pengauditan
Jurnal Akuntansi, 2014 One of the advanced information system that can produce financial statement in timely manner is the Real Time Accounting System in which will produce financial information without audit trail.
Ferry Sihaloho
doaj +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon +11 more
wiley +1 more source
Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig +9 more
wiley +1 more source
Struktur Kepemilikan dan Audit Report Lag Pada Industri Perbankan di Asia Tenggara
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2021 This study aims to examine the effect of ownership structure on audit report lag in the banking industry in Southeast Asia. The banking industry has different characteristics and operational mechanisms from other industries so that the role of ownership ...
Adhi Fitra Ramadhani +1 more
doaj +1 more source
Deep Learning Pose Estimation for Phenotyping of Co‐Occurring Hyperkinetic Movement Disorders
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To explore whether routine outpatient video combined with deep learning‐based pose estimation and clinically interpretable kinematic features can support multi‐label phenotyping of co‐occurring hyperkinetic movement disorders (HMDs).
Laura Cif +17 more
wiley +1 more source