Results 291 to 300 of about 4,440,100 (389)

Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions

, 2015
Rohana Othman, Nooraslinda Abdul Aris, Ainun Mardziyah, Norhasliza Zainan, Noralina Md Amin   +4 more
openalex   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
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

Organizational commitment, religiosity, and auditors’ responsibility for fraud detection

Ni Nyoman Sri Rahayu Damayanti, Dian Agustia   +1 more
openalex   +2 more sources

Artificial Intelligence and Auditing: A Bibliometric Study Intelligence artificielle et audit : étude bibliométrique

Accounting Perspectives, EarlyView.
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum, Patricia Jackson Farrell   +1 more
wiley   +1 more source

An imbalanced learning method based on graph tran-smote for fraud detection. [PDF]

Sci Rep
Wen J, Tang X, Lu J.
europepmc   +1 more source

Does analyst participation in earnings conference calls curb real activities earnings management?

Contemporary Accounting Research, EarlyView.
Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley   +1 more source

Long‐read sequencing for biodiversity analyses—A comprehensive guide

Methods in Ecology and Evolution, EarlyView.
Abstract DNA‐based monitoring of biodiversity has revolutionised our ability to describe communities and rapidly assess anthropogenic impacts on biodiversity. Currently established molecular methods for biomonitoring rely heavily on classic metabarcoding utilising short reads, mostly through Illumina data.
Iliana Bista, Alexandra Lino
wiley   +1 more source

Data Obfuscation Through Latent Space Projection for Privacy-Preserving AI Governance: Case Studies in Medical Diagnosis and Finance Fraud Detection. [PDF]

JMIRx Med
Vaijainthymala Krishnamoorthy M.
europepmc   +1 more source