Results 281 to 290 of about 252,340 (344)

Enhancing subscription fraud detection through ensemble learning the case of Ethio telecom. [PDF]

Sci Rep
Desta EA, Azale KW, Hailu AA, Adugna FB, Mengesha AT, Belay SF, Asegie HA, Salau AO.   +7 more
europepmc   +1 more source

The Effect of Board Diversity on Financial Statement Fraud

Salsabila Fitri, Retno Yuni Nur Susilowati   +1 more
openalex   +2 more sources

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

Consumer credit evaluation model for free trade ports by a sparse attention transformer and graph neural network. [PDF]

Sci Rep
Wu M, Sabri MF, Meng C, Wang S.
europepmc   +1 more source

Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective

Larasati Fitriana, Andwiani Sinarasri, Nurcahyono Nurcahyono   +2 more
openalex   +2 more sources

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

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

Forensic Accounting and Financial Statements Fraud in Nigeria

Adedayo Ezekiel Olayemi
openalex   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

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

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