Results 301 to 310 of about 4,440,100 (389)

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

Abacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen, Yu Hou, Gordon Richardson, Barbara Su   +3 more
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Enhancing fraud detection in banking by integration of graph databases with machine learning. [PDF]

MethodsX
Patil A, Mahajan S, Menpara J, Wagle S, Pareek P, Kotecha K.   +5 more
europepmc   +1 more source

Leveraging AI for Fraud Detection in Identity and Access Management: A Focus on Large-Scale Customer Data

Venugopal Tamraparani
openalex   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Comparative Analysis of Different Distributions Dataset by Using Data Mining Techniques on Credit Card Fraud Detection

, 2020
Oğuz Ata, Layth Rafea Hazim
openalex   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

A soft voting ensemble learning approach for credit card fraud detection. [PDF]

Heliyon
Azim Mim M, Majadi N, Mazumder P.
europepmc   +1 more source

Adaptive financial fraud detection using graph neural networks and reinforcement learning

Pius Businge, Ivan Asiimwe Agaba, Jude Innocent Atuhaire, Faith Isabella Nayebale, Joram Gumption Ariho, Brian Mugalu, Denis Musinguzi, Curthbert Jeremiah Malingu, Collin Arnold Kabwama   +8 more
openalex   +1 more source