Results 41 to 50 of about 5,738 (259)

Blockchain‐Based Smart Contracts in US Specialty Crop Marketing: Grower Preferences and Adoption Potential

Agribusiness, EarlyView.
ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales, Alba J. Collart, Matthew G. Interis, Esther Mmenaa Agyemang‐Duah   +3 more
wiley   +1 more source

Predictability of financial statements fraud-risk using Benford’s Law

Cogent Economics & Finance, 2021
The main objective of this research is to investigate the Predictability of Financial Statements Fraud-Risk Using Benford’s Law on the Tehran Stock Exchange.
Mehdi Rad, Ali Amiri, Mohammad Hussein Ranjbar, Hojatollah Salari   +3 more
doaj   +1 more source

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

British Educational Research Journal, EarlyView.
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley   +1 more source

A Review of Artificial Intelligence for Financial Fraud Detection

Applied Sciences
Financial fraud has expanded rapidly with the growth of the digital economy, evolving from conventional transactional misconduct to more complex and data-intensive forms. Traditional rule-based detection methods are increasingly inadequate for addressing
Haiquan Yang, Zarina Shukur, Shahnorbanun Sahran   +2 more
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

Expanding and Interpreting Financial Statement Fraud Detection Using Supply Chain Knowledge Graphs

Journal of Theoretical and Applied Electronic Commerce Research
The relationships within a supply chain are crucial for analyzing business transactions and can reveal significant patterns in disclosed financial data. These relationships also aid in the assessment and detection of financial fraud.
Shanshan Zhu, Tengyun Ma, Haotian Wu, Jifan Ren, Daojing He, Yubin Li, Rui Ge   +6 more
doaj   +1 more source

A Proposed Frame work for External Auditor using of Root Cause Analysis in Fraud Detection and Analysis [PDF]

مجلة الشروق للعلوم التجارية
fraud problem covering 2,110 cases from 133 countries causes losses of $billion with average loss per case $1,783,00.The research objective is to provide a proposed model for External auditor using of root cause analysis in fraud detection and analysis ...
خالد عبد العليم, moamen A.Shazly, .Hesham Zakaria   +2 more
doaj   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Detecting Fraud In Financial Data Sets

Journal of Business & Economics Research (JBER), 2010
<p class="MsoBlockText" style="margin: 0in 0.5in 0pt 35.4pt; mso-pagination: none;"><span style="font-style: normal; color: black; mso-themecolor: text1; mso-bidi-font-style: italic;" lang="EN-GB"><span style="font-size: x-small;"><span style="font-family: Times New Roman;">An important neef of corporations for internal audits ...
openaire   +5 more sources

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

Business Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source