Results 171 to 180 of about 32,152 (266)

Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism

Journal of Accounting Research, EarlyView.
ABSTRACT As the use of audit data analytic tests (ADA) becomes increasingly established in practice, auditors will often confront situations in which they inherit ADA developed by others, as opposed to developing the ADA themselves. Despite the potential benefits of ADA, inheriting ADA could decrease auditors’ skeptical actions by diminishing their ...
XIAOXING LI, JOSEPH F. BRAZEL, ANNA GOLD, JUSTIN LEIBY   +3 more
wiley   +1 more source

Brokering a new path: navigating administrative burdens in the health insurance Marketplaces. [PDF]

Health Aff Sch
Mulligan JM, Anderson DM, Drake C.
europepmc   +1 more source

Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct

Journal of Accounting Research, EarlyView.
ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI, JUHA‐PEKKA KALLUNKI, WAYNE LANDSMAN, EMMA‐RIIKKA MYLLYMÄKI, LASSE NIEMI   +4 more
wiley   +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

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

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

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

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

What goals does China's medical insurance fund supervision aim to achieve? A quantitative analysis based on national-level policies. [PDF]

BMC Health Serv Res
Xu J, Cheng F, Jiang X, Zuo X, Yin W, Cui L, Wang D, Kang Z.   +7 more
europepmc   +1 more source