Results 191 to 200 of about 5,612 (258)

A social network analysis of fraud prediction on crowdsourcing platforms. [PDF]

PLoS One
Zhang W, Nong Z, Hu C.
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

Blockchain-based two-level trustable reputation framework for e-commerce platform using smart contracts. [PDF]

Sci Rep
Krishnan KS, Devi RC, Ananth C, Easwaramoorthy D, Agarwal S, Pak W, Rai HM, Kant S.   +7 more
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
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