Results 221 to 230 of about 32,591 (311)

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Coupled modular simplicial graph neural network with snow ablation optimization for real-time fraud detection in payment systems. [PDF]

Sci Rep
Ramoju VCS, Biswal S, Kotecha K, Pandurangan KP, Parashar N.   +4 more
europepmc   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

IVA-FL: An information-value-aware federated learning framework for Privacy-Preserving Financial data Risk Management. [PDF]

PLoS One
Wu J, Xu H, Zhang T, Xu R, Wu H, Huang Z.   +5 more
europepmc   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Influencing factors and mechanisms of action on the participation intentions of cryptocurrency investment fraud victims-A quantitative examination from the perspective of the theory of planned behavior. [PDF]

PLoS One
Wang J, Deng L.
europepmc   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source

Whistleblowing in financial practice: a review of processes and impacts. [PDF]

Front Sociol
Al-Thani N, Wright S.
europepmc   +1 more source