Results 221 to 230 of about 132,324 (298)

(Dis)trust in Digital Insurance: How Datafied Practices Shift Uncertainties and Reconfigure Trust Relations

The British Journal of Sociology, EarlyView.
ABSTRACT Trust is both a prerequisite and a product of insurance, as insurance contracts are built on and create trust relations that enable a risk‐averse perspective towards the future. At the same time, insurer‐policyholder relationships are characterised by a persistent distrust, rooted in insurance economics and industry reputation. In this article,
Maiju Tanninen, Gert Meyers
wiley   +1 more source

Optimizing credit card fraud detection with random forests and SMOTE.

Sci Rep
Sundaravadivel P, Isaac RA, Elangovan D, KrishnaRaj D, Rahul VVL, Raja R.   +5 more
europepmc   +1 more source

The Journey of Artificial Intelligence in Food Authentication: From Label Attribute to Fraud Detection. [PDF]

Foods
Magdas DA, Hategan AR, David M, Berghian-Grosan C.   +3 more
europepmc   +1 more source

Why do Public Debates Escalate? Trigger Points and the Moral Dynamics of “Hot Politics”

The British Journal of Sociology, EarlyView.
ABSTRACT Escalating, emotionally charged, and moralized forms of controversy are a central feature of contemporary politics. Our study develops a framework for understanding how political debates between ordinary citizens become heated; why certain issues provoke particularly strong emotions; and how this affective potential is weaponized by ...
Linus Westheuser, Thomas Lux, Steffen Mau   +2 more
wiley   +1 more source

Enhancing Privacy in IoT-Enabled Digital Infrastructure: Evaluating Federated Learning for Intrusion and Fraud Detection. [PDF]

Sensors (Basel)
Deshmukh A, de la Rosa PE, Rodriguez RV, Dasari S.   +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

Assessing Milk Authenticity Using Protein and Peptide Biomarkers: A Decade of Progress in Species Differentiation and Fraud Detection. [PDF]

Foods
Karamoutsios A, Lekka P, Voidarou CC, Dasenaki M, Thomaidis NS, Skoufos I, Tzora A.   +6 more
europepmc   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Advancing Stable Isotope Analysis for Alcoholic Beverages' Authenticity: Novel Approaches in Fraud Detection and Traceability. [PDF]

Foods
Ma Y, Li Y, Shao F, Lu Y, Meng W, Rogers KM, Sun D, Wu H, Peng X.   +8 more
europepmc   +1 more source

Human + AI in Accounting: Early Evidence from the Field

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source