Results 31 to 40 of about 82,263 (50)

Financial Statement Fraud Prediction System: A Deep Learning-Based Approach

Journal of Forensic Accounting Research
Predicting financial statement fraud is a critical task for auditors and forensic accountants. Machine learning offers valuable support in this endeavor.
Yunsen Wang, Tiffany Chiu, Miklos A. Vasarhelyi   +2 more
semanticscholar   +1 more source

A Discussion on the Global Trend of Climate-Risk Disclosures

Journal of International Accounting Research
The global trend toward regulating climate-risk disclosures reflects both real trends (addressing climate change issues) and reporting trends (demands from investors and stakeholders for more information on these issues).
Jonathan Jona, Anup Srivastava
semanticscholar   +1 more source

Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China

Accounting Horizons
We investigate whether simultaneous audit partner rotations are associated with capital market outcomes. Our results show that companies disclosing simultaneous rotations experience lower market reactions to unexpected earnings (i.e., lower earnings ...
Yingwen Guo, Li-Jen He, Eric Lohwasser, Tzu-ching Weng, Hsihui Chang   +4 more
semanticscholar   +1 more source

Evaluating the Impact of Robotic Process Automation on Earnings Management

The Journal of Information Systems
This study examines the impact of robotic process automation (RPA) on earnings management (EM) by analyzing 86 Taiwanese companies that adopted RPA, compared to a matched control group.
Hsing-Kuang Lai, Sheng-Feng Hsieh
semanticscholar   +1 more source

Should Accountants be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing

Social Science Research Network
In recent years, there has been an exponential rise in the use of artificial intelligence (AI) systems in the business world. AI has many current and potential uses in accounting and auditing.
Nir Eisikovits, William C. Johnson, Ariel Markelevich   +2 more
semanticscholar   +1 more source

Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?

Accounting Review
Using a unique hand-collected dataset of purchase obligations, we find that customers’ financial reporting quality is positively associated with future supply contracts, indicating that suppliers are more willing to contract with customers who provide ...
Dharmendra Naidu, Kumari Ranjeeni
semanticscholar   +1 more source

Litigation Risk and Voluntary Disclosure: Evidence from Legal Changes

Accounting Review, 2019
This paper documents that changes in litigation risk affect corporate voluntary disclosure practices. We make causal inferences by exploiting three legal events that generate exogenous variations in firms' litigation risk.
J. Houston, Chen Lin, Sibo Liu, Lai Wei
semanticscholar   +1 more source

Investor Sentiment for Corporate Social Performance

Accounting Review, 2018
We document time-varying investor sentiment for corporate social responsibility (CSR) performance. We show that announcements of CSR activities generate positive abnormal returns during periods when investors place a valuation premium on CSR ...
J. Naughton, Clare Wang, I. Yeung
semanticscholar   +1 more source

Firm Boundaries and Voluntary Disclosure

Social Science Research Network
We study how vertical integration shapes firms’ public disclosures. Theory suggests that firms can use public disclosure to coordinate with supply chain partners and predicts a substitution between vertical integration and public disclosure of future ...
Thomas Bourveau, John D. Kepler, Guoman She, L. Wang   +3 more
semanticscholar   +1 more source

Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

Social Science Research Network
This study examines whether enterprise resource planning (ERP) implementations are associated with reductions in corporate misconduct. Specifically, we study the relation between staggered facility-level rollouts of ERP systems and facility-level ...
Jonas Heese, Joseph Pacelli
semanticscholar   +1 more source