Results 201 to 210 of about 5,316,116 (244)

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Does Audit Committee Training Increase Audit Effort?

Abacus, EarlyView.
Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

Accounting &Finance, EarlyView.
ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang, Abdullahi D. Ahmed, Chante Jian Ding   +2 more
wiley   +1 more source

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Financial Statement Fraud Detection with Fraud Triangle

International Journal of Emerging Trends in Social Sciences, 2022
The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model.
Meel Akbar, Basyiruddin Nur, Budi Andru
openaire   +1 more source

Intelligent financial fraud detection: A comprehensive review

Computers and Security, 2016
Maumita Bhattacharya
exaly   +3 more sources

Detecting Fraud in Financial Reports

2012 European Intelligence and Security Informatics Conference, 2012
Fraud in public companies has a large financialimpact, and yet is only weakly detected by those who look for it, many incidents have been detected only when whistleblowers have come forward. We examine the problem of detecting fraud from the textual component of the quarterly and annual reports that public companies are required to file.
David B. Skillicorn, Lynnette D. Purda
openaire   +2 more sources

A financial fraud detection indicator for investors: an IDeA

Annals of Operations Research, 2019
Fraud detection is a key issue for investors and financial authorities. The Ponzi schemeorganized by Bernard Madoff is a magnified example of a financial fraud, always possiblewhen well-orchestrated. Traditional methods to detect fraud require costly and lengthyinvestigations that involve complex financial and legal knowledge, as well as highly ...
Bernard, Philippe, El Mekkaoui de Freitas, Najat, Maillet, Bertrand   +2 more
openaire   +3 more sources

MCDM method for Financial Fraud Detection

Proceedings of the 4th International Conference on Big Data and Internet of Things, 2019
Financial fraud has a big impact on the financial sector, governments, companies and ordinary consumers. With reliance on new technologies such as cloud and mobile computing, the impact of this problem has become very dangerous. The overall losses caused by financial fraud are uncountable, which makes its detection indispensable to prevent the ...
Maryeme Taher, Hatim Guermah, Mahmoud Nassar   +2 more
openaire   +1 more source