Results 201 to 210 of about 5,316,139 (244)
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 +2 more
wiley +1 more source
Understanding Digital Financial Literacy Among Older Adults in Sweden
Accounting &Finance, EarlyView.ABSTRACT This study examined digital financial literacy (DFL) among older adults in Sweden, with the aim of refining its conceptualisation for highly digitised welfare states. Sixteen semi‐structured interviews with individuals aged 65–93 across two municipalities were analysed inductively. While online banking and Swish were nearly universal, adoption
Fredrik Lundell, A. F. M. Jalal Ahamed
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The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements
Accounting &Finance, EarlyView.ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
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The Determinants of Auditor Communication and Its Consequences for Audit Effort
Accounting &Finance, EarlyView.ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo +2 more
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Accounting &Finance, EarlyView.ABSTRACT Finance has long been part of Australian and New Zealand tertiary education, although its long‐term presence has been offset by significant changes within the business education landscape. Employing an online content analysis approach, we provide an in‐depth analysis of the various forms of undergraduate finance education currently delivered ...
Scott J. Niblock, Michael B. Charles
wiley +1 more source
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Financial Statement Fraud Detection with Fraud Triangle
International Journal of Emerging Trends in Social Sciences, 2022The 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
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Intelligent financial fraud detection: A comprehensive review
Computers and Security, 2016Maumita Bhattacharya
exaly +3 more sources
Detecting Fraud in Financial Reports
2012 European Intelligence and Security Informatics Conference, 2012Fraud 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
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A financial fraud detection indicator for investors: an IDeA
Annals of Operations Research, 2019Fraud 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 +2 more
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MCDM method for Financial Fraud Detection
Proceedings of the 4th International Conference on Big Data and Internet of Things, 2019Financial 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 +2 more
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