The Government Built It, and the Private Sector Came: For-Profit Health Care, Government Support, and the Road from Public Service to Private Equity. [PDF]
Am J Law MedRosoff AJ, Field RI, Orlando AW.
europepmc +1 more source
Journal of Accounting Research, Volume 64, Issue 1, Page 127-180, March 2026.ABSTRACT We investigate the establishment of public audit oversight bodies (POBs) worldwide. We present descriptive evidence on POBs’ characteristics and factors influencing the timing of their establishment, finding that countries with stronger institutions, civil law traditions, and higher media attention to audit quality adopt POBs faster.
ELIZABETH CARSON +4 more
wiley +1 more source
Generalized trust as a foundation for online trust: findings from Austria, Greece, Poland, the Philippines, and South Africa. [PDF]
Front SociolHadler M, Vrečar B, Schaffer R.
europepmc +1 more source
Journal of Accounting Research, Volume 64, Issue 1, Page 365-415, March 2026.ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE +3 more
wiley +1 more source
Potential COVID-19 test fraud detection: Findings from a pilot study comparing conventional and statistical approaches. [PDF]
J Health MonitBosnjak M +7 more
europepmc +1 more source
Does analyst participation in earnings conference calls curb real activities earnings management?
Contemporary Accounting Research, Volume 43, Issue 1, Page 169-200, Spring 2026.Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley +1 more source
The impact of tournament incentives on corporate credit repair: Evidence from China. [PDF]
PLoS OneWang J, You Y, Dong Y, Guo R.
europepmc +1 more source
Assessing Federal Policies to Reduce Economic Barriers to Clinical Trial Enrollment. [PDF]
J Law Med EthicsAlbert-Rozenberg D +4 more
europepmc +1 more source
Machine Learning Models and Applications for Early Detection. [PDF]
Sensors (Basel)Zapata-Cortes O +3 more
europepmc +1 more source
Random forest model in tax risk identification of real estate enterprise income tax. [PDF]
PLoS OneXu C, Kong Y.
europepmc +1 more source