Results 191 to 200 of about 5,629 (259)

ETX2Vec: a fraud detection algorithm for ethereum based on temporal biased random walk strategy. [PDF]

Sci Rep
Lu J, Liao B, Liu Y, Zhong L.
europepmc   +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

The WeDDa framework for preventing smishing and vishing using protocol agnostic cryptographic trust. [PDF]

Sci Rep
Salem MFM, Hamad EKI, El-Bendary MAM.
europepmc   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Detecting automobile insurance fraud using a novel penalty-driven feature selection method with particle swarm optimization and machine learning classifiers. [PDF]

Sci Rep
Özaltın Ö, Erdemir ÖK.
europepmc   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Enhancing credit card fraud detection using traditional and deep learning models with class imbalance mitigation. [PDF]

Front Artif Intell
Albalawi T, Dardouri S.
europepmc   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Enhancing credit card fraud detection using DBSCAN-augmented disjunctive voting ensemble. [PDF]

Sci Rep
Ghalwash MA, Abdelrazek SM, Eladawi NH, Ghalwash HA.   +3 more
europepmc   +1 more source