Results 211 to 220 of about 9,355 (308)

Research on the automation of intelligent accounting information processing process driven by neural networks. [PDF]

Sci Rep
Cai M.
europepmc   +1 more source

FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX

The research aims to analyze indications of fraud by using the fraud hexagon in companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The sample selection technique uses a purposive sampling technique, the number of research samples is ...
Arsad, Muhammad, Amaroh, Siti, Cahya, Bayu Tri   +2 more
core  

Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”

The British Journal of Sociology, EarlyView.
ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser, Thomas Lux, Steffen Mau   +2 more
wiley   +1 more source

Enhancing subscription fraud detection through ensemble learning the case of Ethio telecom. [PDF]

Sci Rep
Desta EA, Azale KW, Hailu AA, Adugna FB, Mengesha AT, Belay SF, Asegie HA, Salau AO.   +7 more
europepmc   +1 more source

Producing Fraud at the Welfare‐Migration Nexus: Migrant Families and Children's Social Care

The British Journal of Sociology, EarlyView.
ABSTRACT This article interrogates the production of ‘fraud’ at the interface between welfare and migration regimes. Taking the welfare micropublic of children's social care in the UK as a case study, we focus on encounters between migrant families subject to the ‘no recourse to public funds’ immigration condition and London local authorities.
Eve Dickson, Rachel Rosen
wiley   +1 more source

Whistleblowing in financial practice: a review of processes and impacts. [PDF]

Front Sociol
Al-Thani N, Wright S.
europepmc   +1 more source

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

Journal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

A reproducible bibliometric-content analysis workflow for mapping research fields in computer science. [PDF]

MethodsX
Truong TC.
europepmc   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

A Privacy-Preserving Approach to Health Insurance Fraud Detection Using Vertical Federated Learning. [PDF]

Sensors (Basel)
R RK, Paramarthalingam A, Kanthan H, Karthiban M.   +3 more
europepmc   +1 more source