Results 191 to 200 of about 385,520 (299)

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

Journal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

Misconduct complaints and agents’ incentives: Evidence from housing transactions

Real Estate Economics, EarlyView.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

The dynamics of criminal collaboration: Multiplex ties in mafia networks

Criminology, EarlyView.
Abstract This study examines how social embeddedness and multiplex relationships shape criminal collaboration within organized crime networks. Drawing on data from three major investigations into the ‘Ndrangheta, we analyze how kinship, clan affiliation, leadership, and prior interactions influence participation in meetings and phone calls.
Francesco Calderoni, Jürgen Lerner, David Bright   +2 more
wiley   +1 more source

Affordances, dread, and online fraud: Exploring and advancing social learning theory in online contexts

Criminology, EarlyView.
Abstract We investigate how the affordances of an online context shape the processes of social learning. Using a dataset of more than 11,000 posts from the fraud subdread on the dark web forum Dread, we examine how affordances of platform governance, connectivity, anonymity, invisibility, asynchronicity, and limited oversight influence the components ...
Fangzhou Wang, Timothy Dickinson
wiley   +1 more source

Exploring the Agency of Algorithmic Technology in Talent Management Decision‐Making: An Actor‐Network Theory Perspective

Human Resource Management Journal, EarlyView.
ABSTRACT Guided by the Actor‐Network Theory (ANT) perspective, this study explores user experiences with the perceived agency of algorithmic technology in the context of talent management (TM) decisions. Through a qualitative analysis of 11 client companies utilizing algorithmic TM decision‐making technology provided by an HR tech service firm, we ...
Violetta Khoreva, Vlad Vaiman, Sunghoon Kim   +2 more
wiley   +1 more source

Dynamic Pricing With Recommendation and Consumer Feedback

The RAND Journal of Economics, EarlyView.
ABSTRACT A long‐lived seller sells a new product of unknown value by offering prices and recommendations to short‐lived consumers in continuous time. The seller receives consumer feedback about the product at a rate that increases with the instantaneous sales volume.
Wenji Xu, Shuoguang Yang
wiley   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

A systematic review and future directions for AI-driven detection of fraud patterns in SACCO transactions. [PDF]

Front Artif Intell
Ampumuza D, Katushabe C, Tamale M.
europepmc   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source