Results 21 to 30 of about 68 (68)

Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

open access: yesAccounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

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

open access: yesAccounting Perspectives, Volume 25, Issue 2, Page 289-311, June 2026.
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

Beyond the next step: A multi‐criteria generative validation framework for step selection functions

open access: yesMethods in Ecology and Evolution, Volume 17, Issue 6, Page 1754-1767, June 2026.
Abstract Step‐selection functions (SSFs), typically fitted using step‐selection analysis (SSA) or integrated step‐selection analysis (iSSA) are widely used to infer habitat selection and movement kernels from high‐frequency telemetry data, but most standard validation tools focus on one‐step‐ahead prediction and do not guarantee that fitted models ...
Aurélien Nicosia
wiley   +1 more source

Relative detectability of Canadian plant species at risk in field surveys

open access: yesConservation Science and Practice, Volume 8, Issue 6, June 2026.
Accurate detection is essential for estimating plant populations and ranges, yet many at‐risk plant species in Canada remain under‐studied in this regard. To address this, we ranked 199 at‐risk vascular plants by relative detectability based on traits like life cycle, habitat, and flower color, finding that perennial species, those with conspicuous ...
Margaret B. Hanna   +3 more
wiley   +1 more source

Establishment and validation of a hair fall atlas for Chinese men based on trichoscopy

open access: yesInternational Journal of Cosmetic Science, Volume 48, Issue 3, Page 657-666, June 2026.
A new hair fall atlas with 7 scales is established and validated and ready to publish as a new methodology. We observed good consistency between the dermatologists' grading (PCC >0.8), and a strong correlation shown between clinical scores and hair fall attributes based on image analysis (|p| > 0.8).
Rui Ma   +11 more
wiley   +1 more source

The hidden science of haptics: A pedagogical review of tactile evaluation in cosmetics

open access: yesInternational Journal of Cosmetic Science, Volume 48, Issue 3, Page 600-634, June 2026.
This review explores the physiological basis of tactile perception and critically examines classical and emerging sensory methods used in cosmetics, advocating for broader methodological integration and recognition of sensory analysis in the field. Abstract Sensory analysis is a cornerstone of cosmetic development, yet remains underrepresented in peer ...
Morgane Postec   +2 more
wiley   +1 more source

Development of the SkinCARE Questionnaire: Measuring the impact of skin issues on psychological wellbeing in healthy populations

open access: yesInternational Journal of Cosmetic Science, Volume 48, Issue 3, Page 527-538, June 2026.
The SkinCARE questionnaire is a validated tool for assessing the impact of skin condition on psychological wellbeing. The present data also suggest greater skin wellbeing is linked to lower levels of perceived stress and good sleep health. Abstract Background In recent years, the psychological dimension of skin health has attracted increasing research ...
Alice Newton‐Fenner   +7 more
wiley   +1 more source

Scale‐robust fibre orientation analysis of hair using two‐dimensional Fourier transform

open access: yesInternational Journal of Cosmetic Science, Volume 48, Issue 3, Page 539-548, June 2026.
We present a simple and robust method to quantify hair fibre orientation using 2D‐DFT. It works with standard images and extracts directional features at multiple scales. This enables objective evaluation of cosmetic treatments and product effects. Abstract Objective To address the current lack of standardized tools for evaluating hair appearance in ...
Motoki Takeda, Sinyoung Lee, Ken Kiyono
wiley   +1 more source

Inspiratory and expiratory tracheal pressures during high‐intensity exercise in harness racehorses

open access: yesEquine Veterinary Journal, Volume 58, Issue 3, Page 747-757, May 2026.
Abstract Background Exercise‐related upper respiratory tract (URT) disorders are common in racehorses. Objective assessment of URT mechanics is essential to quantify degrees of obstruction caused by URT disorders identified upon dynamic endoscopy. Objectives To establish reference values for inspiratory and expiratory tracheal pressures (cmH2O) during ...
Hanna Vermedal   +5 more
wiley   +1 more source

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