Results 81 to 90 of about 2,915 (259)

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

Current AI applications by Estonian tax authorities and use case scenarios

TalTech Journal of European Studies
Artificial intelligence (AI) is revolutionizing tax compliance and fraud detection, offering tax authorities unprecedented opportunities to enhance their efficiency and accuracy.
Künnapas Kaido, Maslionkina Palina, Hinno Risto, Liberts Raivis   +3 more
doaj   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen, Mukesh Garg, Dean Hanlon, Eka Nugraha Tan   +3 more
wiley   +1 more source

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

Accounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

Machine Learning Meets Tax Fraud: Insights from Slovakia

Ekonomický Časopis
One of the most intriguing topics in the field of corporate finance is the detection of tax fraud. We consider a unique dataset of outcomes from Slovak tax authority audits, obtaining valuable insights into verified instances of tax manipulation and ...
Eduard Baumohl, Roderik Antol, Tomáš Výrost, Tomáš Bačo   +3 more
doaj   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

Polarization over the priority of political problems

American Journal of Political Science, EarlyView.
Abstract What drives ideological division about political problems? When prioritizing which problems are most in need of redress, voters might disagree about the severity of individual outcomes that constitute such problems; the prevalence of those problems; or whether such problems are amenable to solution by government action. We field a large survey
Benjamin E. Lauderdale, Jack Blumenau
wiley   +1 more source

National identity after conquest

American Journal of Political Science, EarlyView.
Abstract Conquering powers routinely adopt state‐directed nationalization projects that seek to make the boundaries of the nation coterminous with the (newly expanded) boundaries of the state. To this end, they implement policies that elevate the economic status of individuals who embrace the occupier's national identity and discriminate against those ...
Christopher Carter, Daniel W. Gingerich
wiley   +1 more source

The exploitation of silver deposits in early medieval Europe: some documentary, economic and social problems

Archaeometry, EarlyView.
Abstract Focusing on Southern Europe, this article sheds light on the mining landscape of the early Middle Ages. Based on the current state of historical and archaeological knowledge, the article raises a number of questions that can be extended to other European regions.
Nicolas Minvielle Larousse
wiley   +1 more source

Universities Fostering Financially Healthy Competencies: Mitigating Domestic Bias for Optimal Decision‐Making

Bulletin of Economic Research, EarlyView.
ABSTRACT This study explores the relationship between financial capability and domestic bias in investment decisions among economics and business students at the University of Santiago de Compostela. Financial capability is defined as the combination of knowledge, attitudes, and behaviors that enable individuals to make informed financial decisions and
Marcos Álvarez‐Espiño, María‐Celia López‐Penabad, Leandro Benito‐Torres   +2 more
wiley   +1 more source