Results 211 to 220 of about 8,432 (262)

Detecting automobile insurance fraud using a novel penalty-driven feature selection method with particle swarm optimization and machine learning classifiers. [PDF]

Sci Rep
Özaltın Ö, Erdemir ÖK.
europepmc   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Reinforcement learning with graph neural network (RL-GNN) fusion for real-time financial fraud detection: a context-aware community mining approach. [PDF]

Sci Rep
Devi RR, Raja JE, Chin YB.
europepmc   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

The Impact of Multidimensional Warning Messages on Payment Security Behavior Across Different Scenarios. [PDF]

Behav Sci (Basel)
Fan S, Liu D, Ran T, Guo Y, Yang H.
europepmc   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Exploring Methods to Mitigate Fraud in Web-Based Surveys: Multicase Study Analysis. [PDF]

J Med Internet Res
Ennis M, Renner RM, Morando-Stokoe C, James S, Janssen PA, Leckie S, Dunn S, Mazza D, Norman WV.   +8 more
europepmc   +1 more source

Supporting Minority Students in the Global Accounting Pipeline: From an Individual Deficit to a Structural Realignment Approach Soutenir les étudiants issus des minorités dans le parcours vers la profession comptable partout dans le monde : d'une approche fondée sur les lacunes individuelles à une approche de réalignement structurel

Accounting Perspectives, EarlyView.
ABSTRACT Minority representation within the global accounting pipeline remains limited, despite sustained diversity, equity, and inclusion (DEI) initiatives. This paper synthesizes global accounting scholarship to critically examine how support for minority students and therefore professionals has evolved across regions and demographic groups.
Sedzani Musundwa, Joanne Sopt
wiley   +1 more source

Practical judgment in aging: examining behavioral vulnerabilities and neurobiological correlates. [PDF]

Front Psychol
Sergeyev N, Heller-Wight A, Nester Rooney C, Paré N, Krishnan A, Ellis DG, Moffitt C, Roth RM, Warren DE, Rabin L.   +9 more
europepmc   +1 more source

RABEM: risk-adaptive Bayesian ensemble model for fraud detection. [PDF]

Sci Rep
Almarshad FA, Zakariah M, Gashgari GA, Vaiyapuri T.   +3 more
europepmc   +1 more source