Results 171 to 180 of about 1,437,626 (324)

Proactive Detection of Tax Fraud Using Explainable AI Techniques: A Hybrid Approach

Issues in Information Systems

semanticscholar   +1 more source

Mandatory Audits of Private Companies

International Journal of Auditing, EarlyView.
ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson, Min Jeong Hong, Kaleab Mamo   +2 more
wiley   +1 more source

Explainable artificial intelligence in accounting and financial auditing: a systematic review. [PDF]

Front Artif Intell
Arias-González IP, Serrano-Torres GJ, Dávalos-Mayorga ER, Jiménez-Vargas NP.   +3 more
europepmc   +1 more source

Introduction to fraud examination fraud examination fraud examiners manual (international edition)/ Association of Certified Fraud Examiners

ix, hal.
Association of Certified Fraud Examiners
core  

Investor Judgements on Going Concern Prospects: The Impact of KAM Versus MURGC Reporting and Management's Internal Versus External Attributions

International Journal of Auditing, EarlyView.
ABSTRACT The implementation of enhanced auditor reporting requirements has changed how the audit report conveys information about the appropriateness of the reporting entity's use of the going concern assumption. In response to audit practitioners' concerns about how financial statement users respond to going concern matters reported as a Material ...
Rebecca Mattocks, Soon‐Yeow Phang
wiley   +1 more source

Vertical coordination in agri‐food supply chain and blockchain: A proposed framework solution for Vietnamese cashew nut business

Regional Science Policy &Practice, EarlyView., 2022
Abstract The agri‐food supply chain has been a popular research topic in recent years. The combination of a demand for products of high quality and safety standards and the increasing number of stakeholders in supply chain networks has required the agri‐food business to transform from vertically integrated to vertically operated supply chain networks ...
Thanh_Tuan Chu, Thi Thu Tra Pham
wiley   +1 more source

Brokering a new path: navigating administrative burdens in the health insurance Marketplaces. [PDF]

Health Aff Sch
Mulligan JM, Anderson DM, Drake C.
europepmc   +1 more source

THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA [PDF]

The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper ...
Antoniu Predescu, Stela Aurelia Toader, Iuliana Predescu, Mihai Aristotel Ungureanu   +3 more
core  

Explainable AI in Context: Investigating How AI Use Cases Shape Stakeholders' Use in High‐Stakes Organizations

Information Systems Journal, EarlyView.
ABSTRACT Artificial intelligence (AI) models have become increasingly complex, raising concerns among various stakeholders, particularly in high‐stakes organizations. The introduction of explainable AI tools to address these concerns has been received with mixed reactions.
Julie Gerlings, Panagiotis Keramidis, Arisa Shollo, Ioanna Constantiou   +3 more
wiley   +1 more source

Use of Credit Cards by Orthopedic Surgeons: Evaluating the Pros and Cons. [PDF]

J Orthop Case Rep
Kale S, Bijlani N, Gehlot O, Shyam A.
europepmc   +1 more source