Audit firms and internal audit units in Indonesia have begun to use artificial intelligence (AI), but it is not yet clear whether audit quality improves because of the tool or because of the auditor who uses it. We examined the effects of AI utilization and auditors’ technological competence on audit quality. Questionn...
Invited talk at Advances in Cognitive Systems 2026 (ACS 2026), Edinburgh. This talk explores the evolution and current state of neurosymbolic AI, an approach that integrates neural network capabilities with symbolic reasoning. We trace the historical context from early AI aspirations to modern implementations and succe...
Vaishak Belle· Zenodo (CERN European Organi...· 0 citations
Decision-making in mission-critical domains, including healthcare and finance, requires information structures that are explainable, trustworthy, and semantically coherent. This study examines how hybrid conceptual modeling addresses these needs by transforming a System Dynamics (SD) model into an Object-Process Method...
Keren Or Grinberg-Rosenbaum, Dov Dori· International Journal of Inf...· 0 citations
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Building multiscale biological models requires the integration of independently developed submodels, which means moving shared variables between them and coordinating when each submodel runs. Existing tools typically address isolated biological mechanisms with specific numerical methods, rarely specify which variables...
Eran Agmon, Ryan K. Spangler· PLoS Computational Biology· 0 citations
The El-Rakhawi Theory of Predictive Climate Justice and Transnational Corporate Accountability (DOI: 10.5281/zenodo.23271861) presents a groundbreaking interdisciplinary framework transforming climate litigation from reactive post-harm adjudication to preventive predictive accountability. It harnesses AI-powered climat...
mohamed kamal arafa el-rakhawi· Zenodo (CERN European Organi...· 0 citations
The El-Rakhawi Theory of Global Algorithmic Constitutionalism (DOI: 10.5281/zenodo.23271719) presents a groundbreaking comparative legal framework addressing the accountability crisis of self-learning AI systems. It establishes that autonomous systems exercise "functional agency" requiring constitutional-level oversigh...
mohamed kamal arafa el-rakhawi· Zenodo (CERN European Organi...· 0 citations
Unrefereed AI-assisted preprint, version 0.4.1, 9 October 2026. Every finite nonempty union-closed family of distinct nonempty finite sets with inclusion height at most five has an element occurring in strictly more than half its members. Height counts members in a strict inclusion chain. This is the empty-set-free hei...
Shunpei Shimizu· Zenodo (CERN European Organi...· 0 citations
The growing adoption of generative artificial intelligence (GenAI), particularly ChatGPT, has created new opportunities for medical education by supporting learning, problem-solving, and knowledge acquisition. However, evidence regarding the psychological and individual factors influencing ChatGPT adoption among me...
Ayoob Lone, A. Alshebami, I. Dar et al.· Frontiers in Medicine· 0 citations
How many spins of a ferromagnet must one observe to learn its magnetization? For the ferromagnetic Ising model in zero field on a finite graph we prove that, for every set U of observed sites and all sites x, y, E[ E[σ_x | σ_U] E[σ_y | σ_U] ] ≤ Σ_{u∈U} ⟨σ_x σ_u⟩⟨σ_u σ_y⟩. This extends Simon's correlation inequality fro...
David Dudaš· Zenodo (CERN European Organi...· 0 citations
This study reports the pilot phase of a larger doctoral investigation into the adoption of AI-driven wearable technology in Malaysian healthcare. Guided by an integration of Diffusion of Innovations theory and the Technology Acceptance Model, the pilot tested seven direct effect hypotheses linking compatibility, relati...
Syeda Hafsa Rizwan, Anusuyah Subbarao, Shereen Khan· The Journal of Applied Techn...· 0 citations
In Compton Lecture, the distinguished legal scholar warns of potential “loss of the Enlightenment” while suggesting ways innovations can meet our civic and cultural needs.
Assistant Professor Benjamin Lindquist studies how engineers deliberately injected randomness into early AI, giving rise to deep-learning models that sometimes hallucinate.
Microsoft Research Blog· microsoft.comOct 22, 2026
Flint-interactive gives AI agents a language for creating interactive visualizations. Click a chart, filter data, highlight related content, and explore beyond the view the author originally chose. The post Flint-interactive: A language for creating interactive data visualizations appeared first on Microsoft Research.