Results 191 to 200 of about 6,037 (259)

IVA-FL: An information-value-aware federated learning framework for Privacy-Preserving Financial data Risk Management. [PDF]

PLoS One
Wu J, Xu H, Zhang T, Xu R, Wu H, Huang Z.   +5 more
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

A deep residual 1D-CNN with self-attention for fraud transaction detection in virtual economies. [PDF]

Sci Rep
Mohammed KK, Abdo AS, Darwish A, Hassanien AE.   +3 more
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

PROTOCOL: Financial Literacy Programmes for the Ageing Population: An Evidence and Gap Map. [PDF]

Campbell Syst Rev
Fernandes C, Silva I, Gomes I.
europepmc   +1 more source

Specialists' Evidence Evaluation and Judgments in Audits Évaluation des preuves et jugements des spécialistes lors des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer, Cassandra Estep, Emily E. Griffith   +2 more
wiley   +1 more source

Machine learning and game theory for cybercrime risk assessment in online platform management systems. [PDF]

Sci Rep
Zhang L.
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 impact of transparency and imitation over complex networks in strategic classification. [PDF]

PLoS One
Barsotti F, Santos FP.
europepmc   +1 more source