Results 91 to 100 of about 147,198 (351)
Journal of the Association for Information Science and Technology, EarlyView.Abstract Context‐centric proactive information delivery (PID) is a relatively underexplored domain within recommender systems (RS) aimed at enhancing Knowledge Workers' productivity by proactively providing relevant information during digital tasks.
Mahta Bakhshizadeh +4 more
wiley +1 more source
On Skepticism in the Practice of the Profession of Auditor
Studies in Business and EconomicsIn recent years, professional skepticism is increasingly being studied as an important building block in internal auditing. As a consequence, auditing standards include limited references to the content of audit evidence that may also have some degree of
Petraşcu Daniela, Cetină Ionel Marius
doaj +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract The emergence of generative artificial intelligence (GenAI) is reshaping the research landscape and carries significant implications for Digital Humanities (DH), a field long intertwined with computational methods and technologies. This study examines how DH scholars are adopting and critically evaluating GenAI in their research. Drawing on an
Rongqian Ma, Meredith Dedema, Andrew Cox
wiley +1 more source
Opposing consensus science through scholarly practices: The role of claims maintenance
Journal of the Association for Information Science and Technology, EarlyView.Abstract This study examines how three US‐based communities who oppose consensus science produce and disseminate scholarly‐like artifacts: pro‐life activists, Young Earth Creationists, and Anthropogenic Climate Crisis skeptics. Prior research shows that industry‐ or church‐backed advocacy campaigns often generate claims supported by these communities ...
Irene V. Pasquetto +3 more
wiley +1 more source
Jurnal AkuntansiPurpose - The objective of this study is to examine how audit quality is affected by audit risk, professional skepticism, and digital transformation at Public Accounting Firms (KAP).
Callista Tjia, Puji Astuti Rahayu
doaj
Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism
Jurnal AkuntansiNumerous instances of Fraud frequently arise within various companies, often stemming from lapses in the professional ethics of auditors. This research explores fraudulent activities by examining the impact of auditor experience, capabilities, and ...
Zulia Hanum
doaj +1 more source
Enhancing professional skepticism through simulation-based learning: Evidence from the UAE insurance industry [PDF]
Insurance Markets and CompaniesType of the article: Research Article AbstractGrowing regulatory demands and operational complexity in the insurance industry require professionals with strong analytical reasoning and professional skepticism, yet traditional training often fails to ...
Amer Morshed, Hanadi A. Salhab
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Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender Terhadap Skeptisisme Profesional Auditor (Studi Empiris Pada KAP di Surakarta Dan Yogyakarta) [PDF]
, 2015 The purpose of this study was to determine the effect the experience, expertise, audit situations, ethics and gender on the auditor's professional skepticism case study on the hood in Surakarta and Yogyakarta.
, Dra.Rina Trisnawati, Ak. MSi.,Ph.D +1 more
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Skepticism, Fallibilism, and Rational Evaluation [PDF]
, 2021 This paper outlines a new type of skepticism that is both compatible with fallibilism and supported by work in psychology. In particular, I will argue that we often cannot properly trust our ability to rationally evaluate reasons, arguments, and evidence
Hannon, Michael
core
The influence of professional skepticism, auditor’s experiences, and competency on fraud detection
, 2023 Retna Sari, Stefanie Andrian
openalex +2 more sources