Results 231 to 240 of about 132,324 (298)

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Journal of Accounting Research, EarlyView.
ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw, Chenyang Ma, Benjamin P. Yost, Yuan Zou   +3 more
wiley   +1 more source

Correction: Assessing and Improving Data Integrity in Web-Based Surveys: Comparison of Fraud Detection Systems in a COVID-19 Study. [PDF]

JMIR Form Res
Bonett S, Lin W, Sexton Topper P, Wolfe J, Golinkoff J, Deshpande A, Villarruel A, Bauermeister J.   +7 more
europepmc   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Yes stormtrooper, these are the droids you are looking for: Identifying and preliminarily evaluating bot and fraud detection strategies in online psychological research. [PDF]

Psychol Methods
Shaw TJ, Cascalheira CJ, Helminen EC, Brisbin CD, Jackson SD, Simone M, Sullivan TP, Batchelder AW, Scheer JR.   +8 more
europepmc   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

AI-powered fraud and the erosion of online survey integrity: an analysis of 31 fraud detection strategies. [PDF]

Front Res Metr Anal
Pinzón N, Koundinya V, Galt RE, Dowling WO, Baukloh M, Taku-Forchu NC, Schohr T, Roche LM, Ikendi S, Cooper M, Parker LE, Pathak TB.   +11 more
europepmc   +1 more source

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models

Journal of Accounting Research, EarlyView.
ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley   +1 more source

An AutoEncoder enhanced light gradient boosting machine method for credit card fraud detection. [PDF]

PeerJ Comput Sci
Ding L, Liu L, Wang Y, Shi P, Yu J.
europepmc   +1 more source

Farmers' Beliefs About Climate Action: Evidence From an Information Experiment

Journal of Agricultural Economics, EarlyView.
ABSTRACT Farmers' adoption of climate change mitigation practices is crucial for reducing greenhouse gas (GHG) emissions from food production. One major source of these emissions is chemical fertilizer application. Introducing clover into grassland can mitigate emissions by reducing the need for chemical fertilizers.
Felipe Aguiar‐Noury, Doris Läpple, Cathal Buckley   +2 more
wiley   +1 more source