Results 311 to 320 of about 4,440,100 (389)

CEO‐Board Social Ties and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen, Mukesh Garg, Dean Hanlon, Eka Nugraha Tan   +3 more
wiley   +1 more source

Health insurance fraud detection based on multi-channel heterogeneous graph structure learning. [PDF]

Heliyon
Hong B, Lu P, Xu H, Lu J, Lin K, Yang F.
europepmc   +1 more source

A Decision-Support Framework for Financial Fraud Detection and Prediction in Listed Companies Based on Large Language Models: Applications and Analysis Using Annual Report Texts

wu
openalex   +1 more source

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

Accounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

Improving fraud detection with semi-supervised topic modeling and keyword integration. [PDF]

PeerJ Comput Sci
Sánchez M, Urquiza L.
europepmc   +1 more source

Implementation of Machine Learning for Credit Card Fraud Detection using Logistic Regression and Gradient Boosting

Ernest Duta Haga Zebua, Juliansyah Putra Tanjung, Jonfiter Simatupang, Magdalena Br Sianturi   +3 more
openalex   +2 more sources

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

Stable Isotope Analysis as a Tool to Prevent Illicit Wildlife Trade of Songbirds in Brazil

Animal Conservation, EarlyView.
Feather isotopes provide clear differences between wild and captive songbirds in Brazil. Combining multiple isotopes improved classification accuracy and revealed individuals falsely declared as captive‐bred. These results demonstrate the potential of isotope analysis to detect wildlife laundering in the bird trade.
Luiza Brasileiro, Fábio J. V. Costa, Paulo R. R. Ramos, Vladimir E. Costa, Gabriela B. Nardoto   +4 more
wiley   +1 more source

Potential COVID-19 test fraud detection: Findings from a pilot study comparing conventional and statistical approaches. [PDF]

J Health Monit
Bosnjak M, Dahm S, Kuhnert R, Weihrauch D, Rosario AS, Hurraß J, Schmich P, Wieler LH.   +7 more
europepmc   +1 more source

Enhancing fraud detection in auto insurance and credit card transactions: a novel approach integrating CNNs and machine learning algorithms. [PDF]

PeerJ Comput Sci
Ming R, Abdelrahman O, Innab N, Ibrahim MHK.   +3 more
europepmc   +1 more source