Results 181 to 190 of about 8,291 (262)

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

Tackling fraud detection with an enhanced Kepler optimization and ghost opposition-based learning. [PDF]

Front Artif Intell
Egami RH, Abd El-Mageed AA, Gafar M, Abohany AA.   +3 more
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 social network analysis of fraud prediction on crowdsourcing platforms. [PDF]

PLoS One
Zhang W, Nong Z, Hu C.
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

Cyber Risk Management of API-Enabled Financial Crime in Open Banking Services. [PDF]

Entropy (Basel)
Ojehomon OG, Cichorska J, Michnik J.
europepmc   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Enhancing credit card fraud detection using traditional and deep learning models with class imbalance mitigation. [PDF]

Front Artif Intell
Albalawi T, Dardouri S.
europepmc   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source