Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Audit Committee Networks and Audit Fees: A European Analysis
Accounting &Finance, EarlyView.ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo +2 more
wiley +1 more source
Internet fraud transaction detection based on temporal-aware heterogeneous graph oversampling and attention fusion network. [PDF]
PLoS OneWei S, Lee S.
europepmc +1 more source
Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach
Accounting &Finance, EarlyView.ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal +3 more
wiley +1 more source
Research on the automation of intelligent accounting information processing process driven by neural networks. [PDF]
Sci RepCai M.
europepmc +1 more source
From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding
Accounting &Finance, EarlyView.ABSTRACT This study examines the effect of artificial intelligence (AI) adoption on financing performance in reward‐based crowdfunding. Using Kickstarter data from US projects, we find that AI projects have lower pledged amounts, receive fewer donations and attract fewer backers.
Zirui Song, Yihui Lan, Yuan George Shan
wiley +1 more source
Personality and situational predictors of insider threat: a vignette study. [PDF]
Aust J PsycholForsyth L, Ewens T, Anglim J.
europepmc +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
Tackling fraud detection with an enhanced Kepler optimization and ghost opposition-based learning. [PDF]
Front Artif IntellEgami RH +3 more
europepmc +1 more source
A strike for democracy? Migration, the bigot's veto, and the electoral use of force
American Journal of Political Science, EarlyView.Abstract Politicians and philosophers alike have warned that the spread of anti‐migrant bigotry in the Western world requires a tragic trade‐off regarding immigration policy: Although millions of asylum‐seekers might be owed admission to Western democracies, there are many cases where they nonetheless ought to be denied entry, because their admission ...
Shmuel Nili
wiley +1 more source