Results 61 to 70 of about 147,198 (351)
Agribusiness, EarlyView.ABSTRACT Food systems have a significant impact on environmental sustainability, underscoring the need for innovative technologies to support more sustainable agricultural methods. However, the adoption of these technologies hinges on consumer acceptance, making the analysis of consumer perceptions essential.
Greta Castellini, Guendalina Graffigna
wiley +1 more source
QUESTIONING MIND IN ACCOUNTING STUDENTS – AN EXPERIMENTAL STUDY
Humanities and Social Sciences, 2018 In the ongoing auditing debate on professional skepticism, ‘questioning mind’ has focused a respectable attention. With questioning mind, auditors are not satisfied with simple answers and look deeper until their beliefs are formed.
Maciej CIOŁEK
doaj +1 more source
Auditors’ perceptions of professional skepticism in audit work [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The present study examines the auditors' understanding of the concept of professional skepticism in the auditing independently. To review the auditor's understanding of this the key concept, the effect of the six factors of auditor Grade, gender, CPA ...
Arash Tahriri, Mahdi Piri Sagharloo
doaj +1 more source
ETHICS, EDUCATION LEVEL, AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY
Jurnal Riset Akuntansi Kontemporer, 2021 In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the ...
Mega Rianita Kartika +2 more
doaj +1 more source
Pengaruh Independensi Auditor, Kompetensi Auditor Dan Pengalaman Auditor Terhadap Skeptisme Profesional Auditor (Studi Empiris Pada KAP Kota Semarang dan Yogyakarta) [PDF]
, 2018 This study aims to analyze the influence of auditor independence, competence and experience of auditors to professional skepticism of auditors at KAP Kota Semarang and Yogyakarta. This research was conducted using survey method with questionnaire.
, Wahyono, Drs., M.A., Akt +1 more
core
AI in chemical engineering: From promise to practice
AIChE Journal, EarlyView.Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew +4 more
wiley +1 more source
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pada Kantor Akuntan Publik Kota Surakarta Dan Semarang [PDF]
, 2016 This research purpose to analyze the effect of the independence, objectivity, knowledge, work experience, integrity, audit etic, and skepticism professional auditors on audit quality.
, Erma Setiawati, Ak, MM, Restiana, Ria
core
, 2016 One very common style of teaching philosophy involves remaining publicly neutral regarding the views being debated—a technique commonly styled ‘teaching the debate.’ This paper seeks to survey evidence from the literature in social psychology that ...
Besong, Brian
core +1 more source
Deep Learning‐Assisted Design of Mechanical Metamaterials
Advanced Intelligent Discovery, EarlyView.This review examines the role of data‐driven deep learning methodologies in advancing mechanical metamaterial design, focusing on the specific methodologies, applications, challenges, and outlooks of this field. Mechanical metamaterials (MMs), characterized by their extraordinary mechanical behaviors derived from architected microstructures, have ...
Zisheng Zong +5 more
wiley +1 more source
Ego Depletion, Professional Skepticism, and Decision-making Quality in Forensic Auditors [PDF]
بررسیهای حسابداری و حسابرسیObjective Judgment and decision-making are integral to any auditing activity and become more complex depending on the nature of the judgment and the subject of the decision. Therefore, identifying the factors that affect this process is essential.
Hani Shirowzhan, Hossien Fakhari
doaj +1 more source