Results 201 to 210 of about 5,612 (258)

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
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

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Multilevel risk factors for financial fraud in later life: evidence from China. [PDF]

Innov Aging
Hu T, Andrade FCD, Chen YC.
europepmc   +1 more source

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

Exploring Methods to Mitigate Fraud in Web-Based Surveys: Multicase Study Analysis. [PDF]

J Med Internet Res
Ennis M, Renner RM, Morando-Stokoe C, James S, Janssen PA, Leckie S, Dunn S, Mazza D, Norman WV.   +8 more
europepmc   +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

The Scammers' Psychological Warfare: A Call to Arms. [PDF]

Psychol Sci Public Interest
Hanoch Y, Wood S, DeLiema M, Han SD, Lichtenberg PA.   +4 more
europepmc   +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

Customs fraud detection using a gradient boosting approach for joint classification and risk estimation. [PDF]

Sci Rep
Alwanin R, Ismail MMB, Bchir O.
europepmc   +1 more source