Results 181 to 190 of about 1,378 (255)

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Digitalized suicide risk assessment in emergency psychiatry services. [PDF]

Front Psychiatry
Duica L, Bran M, Plesea-Condratovici C, Nicolcescu P, Antonescu I, Constantinescu N.   +5 more
europepmc   +1 more source

Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China

International Journal of Auditing, EarlyView.
ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley   +1 more source

A data analytics-driven approach to backorder prediction using federated machine learning in industrial supply chains. [PDF]

Sci Rep
Sattar A, Bukhari M, Rehman ZU, Khalid S, Lee Y, Rho S.   +5 more
europepmc   +1 more source

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

Early warning strategies for corporate operational risk: A study by an improved random forest algorithm using FCM clustering. [PDF]

PLoS One
Fang X.
europepmc   +1 more source

A Horse Race of Machine‐Learning Methods to Predict Banking Crises

International Finance, EarlyView.
ABSTRACT To examine if one machine‐learning model can consistently elucidate financial vulnerabilities, both over time and across levels of development, this paper applies 13 machine‐learning algorithms to evaluate comparative forecasting performance across several banking crises.
Emile du Plessis
wiley   +1 more source

Twenty years of genome-wide association studies: Health translation challenges and AI opportunities. [PDF]

Eur J Hum Genet
Huang J, McLean GR, Franke A.
europepmc   +1 more source

Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley   +1 more source

Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]

PLoS One
Yang L.
europepmc   +1 more source