Results 191 to 200 of about 8,432 (262)

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

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

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
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

Human‐supervised LLM triage of pig butchering complaints: A validation study of multi‐model identifier extraction

Journal of Forensic Sciences, EarlyView.
Abstract Digital forensic investigations increasingly process unstructured cryptocurrency‐fraud complaints at intake while preserving analyst oversight before evidentiary or downstream investigative use. This validation study evaluates whether human‐supervised multi‐model LLM extraction can recover triage‐relevant identifiers from California DFPI pig ...
Sanghyeob Ko, Jumi Kim, Jin Young Jang, Gibum Kim   +3 more
wiley   +1 more source

Exploiting explanations for model extraction via knowledge distillation and mitigation with private counterfactuals. [PDF]

Front Artif Intell
Ezzeddine F, Giordano S, Ayoub O.
europepmc   +1 more source

The Ideology of Sovereign Money: How Bitcoin Harms Politics

Constellations, EarlyView.
Nanna Lilletvedt Sæten
wiley   +1 more source

Suicides disguised as homicides through weapon concealment: A two‐way copycat phenomenon between fiction and real world

Journal of Forensic Sciences, EarlyView.
Abstract Suicides disguised as homicides present a persistent challenge in forensic case analysis, particularly when the weapon is deliberately removed after discharge. This study investigates the evolution of weapon concealment techniques—specifically the “load‐and‐rope” and “helium balloon‐tied gun” methods—across documented casework, forensic ...
Ernesto Damiani, Alessia Comacchio, Andrea Porzionato   +2 more
wiley   +1 more source

Ability to Detect Digital Risks: Effects of an Educational Intervention and Dementia Risk Level. [PDF]

Int J Environ Res Public Health
Ferreira RO, Karnikowski IGO, Costa EN, Oliveira AG, Cruz MS, Brandão IBDS, Karnikowski MGO.   +6 more
europepmc   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

Global Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source