Improving Data Integrity in Samples Obtained From Web-Based Recruitment: Protocol for the Development of a Novel System for Assessing Participant Authenticity in a Remote Longitudinal Cohort Study of Polysubstance Use. [PDF]
JMIR Res ProtocRodriguez CR +6 more
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Reforming the white coat economy: judicial evidence and institutional implications from China's healthcare anti-corruption campaign. [PDF]
Front Public HealthShen Z, Guo J, Li J, Chen Z, Tang Y.
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Healthcare Professionals and Unregulated Commercial Surrogacy in China: Ethical and Legal Challenges. [PDF]
J Bioeth InqLuo Y, Zhang Y.
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Prospective Respiratory Outcomes from Tracking and Evaluating Community-based TeSting (Project PROTECTS): a community-based, prospective study of acute respiratory infections among adults across the USA - cohort profile. [PDF]
BMJ OpenRane MS +17 more
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Can financial ratios detect fraudulent financial reporting?
Managerial Auditing Journal, 2004Fraudulent financial reporting is a matter of grave social and economic concern. The Treadway Commission recommended that the Auditing Standards Board require the use of analytical procedures to improve the detection of fraudulent financial reporting.
Liming Guan
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The stock market reaction to fraudulent financial reporting
Managerial Auditing Journal, 2002Explores the impact that recent fraudulent financial reporting has had on the capital markets. Attempts to examine the stock market reaction, both to return and risk, to fraudulent financial reporting that has occurred in major corporations during the decade 1990‐1999. Finds that capital market impact is significant in dollar terms with strong negative
Raymond A K Cox
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Topological pattern discovery and feature extraction for fraudulent financial reporting
Expert Systems With Applications, 2014Fraudulent financial reporting (FFR) involves conscious efforts to mislead others regarding the financial condition of a business. It usually consists of deliberate actions to deceive regulators, investors or the general public that also hinder systematic approaches from effective detection.
Shin-Ying Huang, Rua-Huan Tsaih
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Unsupervised neural networks approach for understanding fraudulent financial reporting
Industrial Management and Data Systems, 2012PurposeCreditor reliance on accounting‐based numbers as a persistent and traditional standard to assess a firm's financial soundness and viability suggests that the integrity of financial statements is essential to credit decisions. The purpose of this paper is to provide an approach to explore fraudulent financial reporting (FFR) via growing ...
Shin-Ying Huang +2 more
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Corporate governance and fraudulent financial reporting
Journal of Financial Crime, 2021Purpose This study aims to trace the impact of corporate governance and its mechanisms in preventing companies from turning to fraudulent financial reporting. Design/methodology/approach For this purpose, using the systematic ...
Vahab Rostami, Leyla Rezaei
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Fraudulent financial reporting motivations in emerging markets
Journal of Financial Crime, 2021Purpose The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach The research is a descriptive survey and statistical population consists of independent auditors.
Farqad Sallal +2 more
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