Results 231 to 240 of about 231,987 (297)

Strengthening power grid projects' governance and sustainability through lifecycle auditing. [PDF]

Sci Rep
Zhou M, Chen Y, Zhou L, Zhan J, Chong HY.   +4 more
europepmc   +1 more source

VAT fraud and evasion [PDF]

, 2007
Smith, S
core  

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

Journal of Accounting Research, Volume 64, Issue 2, Page 923-978, May 2026.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU, JOSHUA MADSEN, FRANK S. ZHOU   +2 more
wiley   +1 more source

Potential COVID-19 test fraud detection: Findings from a pilot study comparing conventional and statistical approaches. [PDF]

J Health Monit
Bosnjak M, Dahm S, Kuhnert R, Weihrauch D, Rosario AS, Hurraß J, Schmich P, Wieler LH.   +7 more
europepmc   +1 more source

Collateral Estoppel in Tax Fraud Litigation: The Elimination of Joint and Several Liability [PDF]

, 2011

core   +1 more source

Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism

Journal of Accounting Research, Volume 64, Issue 2, Page 885-922, May 2026.
ABSTRACT As the use of audit data analytic tests (ADA) becomes increasingly established in practice, auditors will often confront situations in which they inherit ADA developed by others, as opposed to developing the ADA themselves. Despite the potential benefits of ADA, inheriting ADA could decrease auditors’ skeptical actions by diminishing their ...
XIAOXING LI, JOSEPH F. BRAZEL, ANNA GOLD, JUSTIN LEIBY   +3 more
wiley   +1 more source

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 Med
Rosoff AJ, Field RI, Orlando AW.
europepmc   +1 more source

Efficient AI-driven allegation screening: A case study of Thailand's National Anti-Corruption Commission. [PDF]

PLoS One
Sereewatthanawut I, Sriphon P, Khunwipusit P, Ajayi BO, Ilesanmi AE, Suwaree J, Buachoom WW.   +6 more
europepmc   +1 more source

Generalized trust as a foundation for online trust: findings from Austria, Greece, Poland, the Philippines, and South Africa. [PDF]

Front Sociol
Hadler M, Vrečar B, Schaffer R.
europepmc   +1 more source

Machine Learning Models and Applications for Early Detection. [PDF]

Sensors (Basel)
Zapata-Cortes O, Arango-Serna MD, Zapata-Cortes JA, Restrepo-Carmona JA.   +3 more
europepmc   +1 more source