Results 121 to 130 of about 1,437,626 (324)

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source

GST FRAUD: UNVEILING THE MODUS OPERANDI OF INPUT TAX CREDIT FRAUD SCHEMES

VIDYA - A JOURNAL OF GUJARAT UNIVERSITY
Goods and Services Tax (GST) is an effective way of raising revenue for the Government, but it also faces the problem of GST Input Tax Credit (ITC) fraud.
Himanshu Thakkar, Vedanshi Joshi, R. Bhatt   +2 more
semanticscholar   +1 more source

Optimal auditing with scoring: theory and application to insurance fraud [PDF]

This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence, Dionne, Georges, Picard, Pierre   +2 more
core  

Human‐supervised LLM triage of pig butchering complaints: A validation study of multi‐model identifier extraction

Journal of Forensic Sciences, EarlyView.
Abstract Digital forensic investigations increasingly process unstructured cryptocurrency‐fraud complaints at intake while preserving analyst oversight before evidentiary or downstream investigative use. This validation study evaluates whether human‐supervised multi‐model LLM extraction can recover triage‐relevant identifiers from California DFPI pig ...
Sanghyeob Ko, Jumi Kim, Jin Young Jang, Gibum Kim   +3 more
wiley   +1 more source

The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud

Indonesian Interdisciplinary Journal of Sharia Economics
This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive ...
Debby Setya Merdekawati, Rina Yuliastuty Asmara   +1 more
doaj   +1 more source

Analysis of the Tax System, Fairness and the Possibility of Fraud Detection on Perceptions of Tax Evasion

Journal of Multidisciplinary Sustainability Asean
Fraud behavior in taxation is a problem that often occurs, one of the acts of fraud committed is tax evasion. The impact of tax evasion itself raises many perceptions, especially individual taxpayers who are in KPP Pratama Soreang.
Adi Sucipto
semanticscholar   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

FORENSIC ACCOUNTING METHODS AND VALUE-ADDED TAX FRAUD

Journal of Southwest Jiaotong University, 2023

semanticscholar   +1 more source

Presumptions and Tax Return Preparer Fraud

, 2008
Just because the IRS has the legal authority to act, argues Professor Camp, does not mean that it should. The Tax Court's decision in Allen v. Commissioner, where the court agreed to let the IRS use old language for a new purpose, is a good illustration.
Camp, Bryan T.
core