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Jiawei Han, Qingsa Li, Ying Xu, Yan Zhu and Bingxin Wu
Artificial intelligence-generated content (AIGC) technology has had disruptive results in AI, representing a new trend in research and application and promoting a new era of AI. The potential benefits of this technology are both profound and diverse. How...
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Jiwu Wang, Yali Hu and Wuxihong Duolihong
Under the background of stock planning, improving the quality of urban public space has become an important work of urban planning, design, and construction management. An accurate diagnosis of the spatial quality of streets and the effective implementat...
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Alessio Faccia, Vishal Pandey and Charu Banga
Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and ...
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Belle Fille Murorunkwere, Origene Tuyishimire, Dominique Haughton and Joseph Nzabanita
Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many ...
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Cevdet Kizil,Erol Muzir,Vildan Yilmaz
Pág. 95 - 103
Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to t...
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Nora Muñoz-Izquierdo, María-del-Mar Camacho-Miñano, María-Jesús Segovia-Vargas and David Pascual-Ezama
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers have shown that a combination of ratios and au...
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Kristen W. Carlson
Artificial general intelligence (AGI) progression metrics indicate AGI will occur within decades. No proof exists that AGI will benefit humans and not harm or eliminate humans. A set of logically distinct conceptual components is proposed that are necess...
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Junaidi Junaidi,Bambang Hartadi,Priyo Sajarwo Yurianto,Nurdiono Nurdiono
Pág. 291 - 300
This research empirically re-tests the effects of auditor reputation, client?s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the researchers to empirical...
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Junaidi Junaidi,Harun Pamungkas Apriyanto,Nurdiono Nurdiono,Eko Suwardi
Pág. 439 - 448
This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condit...
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Manuel Rodríguez López, Carlos Piñeiro Sánchez, Pablo de Llano Monelos
Pág. pp. 187 - 217
This paper offers an exhaustive analysis of the effectiveness of several models and methodologies that are commonly used to forecast financial failure: Linear, MDA, Logit, and artificial neural network. Our main aim is to evaluate their relative strength...
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