Results 71 to 80 of about 881,519 (220)
Using machine learning to identify audit opinion shopping
China Journal of Accounting ResearchWe select a machine learning model to identify audit opinion shopping and analyze the factors driving the model. To this end, we use six models, namely random forest, gradient boosting decision tree, random undersampling boosting, logistic regression (LR)
Jiamei Wang, Chao Yan
doaj +1 more source
Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures
Accounting &Finance, EarlyView.ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley +1 more source
Evaluating the Effect of Abnormal Audit Fees on Future Restatements
Current Issues in Auditing, 2012 SUMMARY This article summarizes our recently published article, “Abnormal Audit Fees and Restatements” (Blankley et al. 2012), which discusses the relationship between abnormal audit fees and future restatements. We find that there is a negative relationship between the two; specifically, unusually low audit fees are associated with an ...
Alan I. Blankley +2 more
openaire +1 more source
The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements
Accounting &Finance, EarlyView.ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley +1 more source
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +5 more
core +1 more source
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract This study develops an explainable machine learning model to predict cryptocurrency delistings using Binance data. It combines quantitative indicators (price, volume) with qualitative data from real‐time news and Reddit. Latent Dirichlet Allocation (LDA) is used to extract topic trends and community reactions, which are transformed into time ...
Sungju Yang, Hunyeong Kwon
wiley +1 more source
Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit
Jurnal ASET (Akuntansi Riset), 2019 Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measured by discretionary accrual.
Setyawati, Dinie, Apandi, R. Nelly Nur
openaire +3 more sources
Australian Journal of Politics &History, EarlyView.ABSTRACT This study traces how gambling in Australia changed from a simple form of leisure, enjoyed by all social classes in colonial times, to a billion‐dollar industry driven by political and economic imperatives. Using a case study, it links vertical fiscal imbalance (VFI), caused by changes to the state‐federal taxation structure, to the ...
Barbara Kinder, Michael B. Charles
wiley +1 more source
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue We investigate whether a quasi‐official minority shareholder, the China Securities Investor Services Center (CSISC), affects firms' investor relations management when it actively exercises its shareholder rights in listed firms. Research Findings/Insights We employ a machine learning–based algorithm to estimate response
Karel Hrazdil, Jiyuan Li, Xiang Zhang
wiley +1 more source
Monitoring decreases discrimination
Economic Inquiry, EarlyView.Abstract We study whether awareness of monitoring or study participation affects racial discrimination. Online participants rated résumés signaling either a Black or White candidate under Control, Monitoring, and Experiment conditions. Across conditions, we unexpectedly find a small average preference for Black résumés, possibly reflecting temporarily ...
Edmund Baker +2 more
wiley +1 more source