Results 271 to 280 of about 4,440,100 (389)

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

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

Detection of Credit Card Fraud Utilizing Transaction History Using Machine Learning

Akshita Sunerah
openalex   +2 more sources

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

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

Deep Learning for Anomaly Detection and Fraud Analysis in Blockchain Transactions of the Open Metaverse

Gregorius Airlangga
openalex   +2 more sources

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

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

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

Mechanism of Hexagon Fraud Detection in Mitigating Fraudulent Financial Reporting

Tedy Zulqirofik, Surya - Raharja
openalex   +2 more sources