Results 261 to 270 of about 252,340 (344)

Unravelling Financial Statement Fraud in Emerging Markets: Insights from Vietnam with the Fraud Diamond Framework

Nguyen Thu Nha Trang, Luu Tien Thuan, Nguyen Doan Linh Nhi, Võ Hồng Tú   +3 more
openalex   +2 more sources

Why cartel participation leads to financial statement fraud and market abuse [PDF]

Jesper Fredborg Huric Larsen
openalex   +1 more source

Misconduct complaints and agents’ incentives: Evidence from housing transactions

Real Estate Economics, EarlyView.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

Designing a Smart Product-Service System to support digital crowdfunding platforms. [PDF]

Sci Rep
Salwin M, Waszkiewicz AE.
europepmc   +1 more source

Affordances, dread, and online fraud: Exploring and advancing social learning theory in online contexts

Criminology, EarlyView.
Abstract We investigate how the affordances of an online context shape the processes of social learning. Using a dataset of more than 11,000 posts from the fraud subdread on the dark web forum Dread, we examine how affordances of platform governance, connectivity, anonymity, invisibility, asynchronicity, and limited oversight influence the components ...
Fangzhou Wang, Timothy Dickinson
wiley   +1 more source

Hypergraph-based contrastive learning for enhanced fraud detection. [PDF]

Front Artif Intell
Wang Q, Shen Y, Dong H.
europepmc   +1 more source

Exploring the Agency of Algorithmic Technology in Talent Management Decision‐Making: An Actor‐Network Theory Perspective

Human Resource Management Journal, EarlyView.
ABSTRACT Guided by the Actor‐Network Theory (ANT) perspective, this study explores user experiences with the perceived agency of algorithmic technology in the context of talent management (TM) decisions. Through a qualitative analysis of 11 client companies utilizing algorithmic TM decision‐making technology provided by an HR tech service firm, we ...
Violetta Khoreva, Vlad Vaiman, Sunghoon Kim   +2 more
wiley   +1 more source

Intelligent Algorithms for the Detection of Suspicious Transactions in Payment Data Management Systems Based on LSTM Neural Networks. [PDF]

Sensors (Basel)
Mukhamadiyev A, Nazarov F, Yarmatov S, Cho J.   +3 more
europepmc   +1 more source

Financial Statement Fraud Detection - Applicable of Dechow F-score in China [PDF]

Leyan Zeng, Qinzi Zhang, Miaohan Zhou
openalex   +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