Results 151 to 160 of about 82,410 (304)

How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]

, 2019
This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
core   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Estimating Causal Effects With Observational Data: Guidelines for Agricultural and Applied Economists

Journal of Agricultural Economics, EarlyView.
ABSTRACT Most research questions in agricultural and applied economics are causal in nature: they study how changes in one or more variables (such as policies, prices or weather) affect one or more other variables (e.g., income, crop yields or pollution).
Arne Henningsen, Guy Low, David Wuepper, Tobias Dalhaus, Hugo Storm, Dagim Belay, Stefan Hirsch   +6 more
wiley   +1 more source

Surveying the Farmer Survey: A Synthesis of Research Practices in the Netherlands, Slovenia and Sweden

Journal of Agricultural Economics, EarlyView.
ABSTRACT Research based on farmer surveys is a cornerstone of agricultural economics. Farmer surveys provide unique insights into behavioural variables—such as values, motivations, attitudes, behaviours, and preferences—that are unavailable in secondary datasets.
Thomas Slijper, Julia Höhler, Tanja Šumrada, Jens Rommel, Živa Alif, Jesus Barreiro‐Hurle, Anne Sophie Dietrich, Uliana Gottlieb, Thanh Mai Ha, Karin Hakelius, Helena Hansson, Vivian Wei Huang, Katja Knez, Gaëlle Leduc, Nina Lind, Yann de Mey, Ana Novak, Harold Opdenbosch, Enoch Owusu‐Sekyere, Oyakhilomen Oyinbo, Anton Perpar, Jaap Sok, Luuk Vissers, Scarlett Wang, Lotte Yanore   +24 more
wiley   +1 more source

Farmers' Beliefs About Climate Action: Evidence From an Information Experiment

Journal of Agricultural Economics, EarlyView.
ABSTRACT Farmers' adoption of climate change mitigation practices is crucial for reducing greenhouse gas (GHG) emissions from food production. One major source of these emissions is chemical fertilizer application. Introducing clover into grassland can mitigate emissions by reducing the need for chemical fertilizers.
Felipe Aguiar‐Noury, Doris Läpple, Cathal Buckley   +2 more
wiley   +1 more source

Fraud and the Evolution of Forensic Accounting Education [PDF]

, 2018
Forensic accounting, the use of accounting practices in court, developed as a field separate from traditional accounting or auditing throughout the 1900’s.
Pors, Abel
core   +1 more source

Affordances, dread, and online fraud: Exploring and advancing social learning theory in online contexts

Criminology, EarlyView.
Abstract We investigate how the affordances of an online context shape the processes of social learning. Using a dataset of more than 11,000 posts from the fraud subdread on the dark web forum Dread, we examine how affordances of platform governance, connectivity, anonymity, invisibility, asynchronicity, and limited oversight influence the components ...
Fangzhou Wang, Timothy Dickinson
wiley   +1 more source

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina, Carla Carnaghan, James Smith   +2 more
wiley   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Earnings Management and Its Implications [PDF]

, 2007
In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality.
Akers, Michael, Giacomino, Don, Gissel, Jodi L.   +2 more
core   +1 more source