Results 211 to 220 of about 5,629 (259)

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 analysis of fraud detection in financial market under machine learning. [PDF]

Sci Rep
Jin J, Zhang Y.
europepmc   +1 more source

AI For Financial Fraud Detection

openaire   +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

The Evolution of Automated Medical Billing With Artificial Intelligence: A Review With a Global and Saudi Perspective. [PDF]

Cureus
Nasser LK.
europepmc   +1 more source

Hypergraph-based contrastive learning for enhanced fraud detection. [PDF]

Front Artif Intell
Wang Q, Shen Y, Dong H.
europepmc   +1 more source

HQRNN-FD: A Hybrid Quantum Recurrent Neural Network for Fraud Detection. [PDF]

Entropy (Basel)
Li YC, Zhang YF, Xu RQ, Zhou RG, Dong YL.   +4 more
europepmc   +1 more source

Synthetic health insurance claim fakes: AI-generated injury videos inflate claims and burden chronic disease patients. [PDF]

Ann Med Surg (Lond)
Nisa NU, Talha M, Hanan M, Ali U, Mahato RK.   +4 more
europepmc   +1 more source

Quantum deep learning-enhanced ethereum blockchain for cloud security: intrusion detection, fraud prevention, and secure data migration. [PDF]

Sci Rep
Nagarjun AV, Rajkumar S.
europepmc   +1 more source

HMOA-GNN: adaptive adversarial GraphSAGE with hierarchical hybrid sampling and metric-optimized graph construction for credit card fraud detection. [PDF]

Sci Rep
Ni L, Li X, Zhou Y, Qi H, Man X, Zhang J.   +5 more
europepmc   +1 more source