Results 201 to 210 of about 6,037 (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

Artificial Intelligence-Driven Sensing of Cross-Border Trade Risks Through Declaration-to-Physical-Fact Alignment and Evidence-Grounded Question Answering. [PDF]

Sensors (Basel)
Chen M, Huang J, Zhou Z, Zhang Z, Lei K, Tang Y, Li M.   +6 more
europepmc   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Mental health and psychosocial sequelae of fraud victimization: a systematic review. [PDF]

Front Psychol
Bai J, Ho MH, Sung HT, Hung CS, Tsai JH.
europepmc   +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

Safeguarding Online Research in Eating Disorders Against Fraud: Increasing Risks and Practical Recommendations. [PDF]

Int J Eat Disord
Pennesi JL, Pellizzer ML, Wade TD.
europepmc   +1 more source

Understanding Digital Financial Literacy Among Older Adults in Sweden

Accounting &Finance, EarlyView.
ABSTRACT This study examined digital financial literacy (DFL) among older adults in Sweden, with the aim of refining its conceptualisation for highly digitised welfare states. Sixteen semi‐structured interviews with individuals aged 65–93 across two municipalities were analysed inductively. While online banking and Swish were nearly universal, adoption
Fredrik Lundell, A. F. M. Jalal Ahamed
wiley   +1 more source

APEW-Fed: adaptive privacy-aware ensemble weighting for federated anomaly detection in enterprise resource planning systems. [PDF]

Sci Rep
Qazi A, Ali Khan Jadoon A, Arshad S.
europepmc   +1 more source

The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements

Accounting &Finance, EarlyView.
ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley   +1 more source

Internet fraud transaction detection based on temporal-aware heterogeneous graph oversampling and attention fusion network. [PDF]

PLoS One
Wei S, Lee S.
europepmc   +1 more source