Contemporary Accounting Research, EarlyView.ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer +2 more
wiley +1 more source
Blockchain-based two-level trustable reputation framework for e-commerce platform using smart contracts. [PDF]
Sci RepKrishnan KS +7 more
europepmc +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 +3 more
wiley +1 more source
Can Machine Learning Target Health Care Fraud? Evidence from Medicare Hospitalizations. [PDF]
J Policy Anal ManageShekhar S, Leder-Luis J, Akoglu L.
europepmc +1 more source
Does Audit Committee Training Increase Audit Effort?
Abacus, EarlyView.Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo +2 more
wiley +1 more source
Coupled modular simplicial graph neural network with snow ablation optimization for real-time fraud detection in payment systems. [PDF]
Sci RepRamoju VCS +4 more
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang +2 more
wiley +1 more source
Multimodal anti fraud education improves cognitive emotional and behavioral engagement in older adults. [PDF]
Sci RepZhou YB, Bu YR, Bao Q, Zhao HJ.
europepmc +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 +4 more
wiley +1 more source
Research on the intervention mechanism and dynamic evolution of the digital divide's impact on the physical and mental health of older adults: a system dynamics perspective. [PDF]
Front Public HealthShao T, Chen Y, Ren B, Gang S.
europepmc +1 more source