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Gender diversity and financial statement fraud
This study investigates the role of gender diversity in fraud commission and detection with a
view to identifying whether companies with more female corporate leaders are less likely to …
view to identifying whether companies with more female corporate leaders are less likely to …
[HTML][HTML] Financial statement fraud, recidivism and punishment
This study examines the relationship between the high reported levels of recidivism
committed by Chinese firms and different punishments between 2007 and 2019. We find that …
committed by Chinese firms and different punishments between 2007 and 2019. We find that …
Predicting accounting fraud using imbalanced ensemble learning classifiers–evidence from China
The current research aims to launch effective accounting fraud detection models using
imbalanced ensemble learning algorithms for China A‐Share listed firms. Based on a …
imbalanced ensemble learning algorithms for China A‐Share listed firms. Based on a …
[HTML][HTML] Do esg disclosures mitigate investors' reaction on mining disasters? evidence from Brazil
The purpose of this paper is to examine the investors´ reaction to the largest ecological
disasters–Samarco (2015) and Brumadinho (2019)–occurred in Minas Gerais (Brazil) …
disasters–Samarco (2015) and Brumadinho (2019)–occurred in Minas Gerais (Brazil) …
The real effect of CSRC's random inspections on corporate financial fraud
C Tan, L Liu, H Wu, P Zhou - Accounting & Finance, 2024 - Wiley Online Library
To optimise the regulatory approach, the China Securities Regulatory Commission (CSRC)
introduced the double‐random inspection policy (DRIP), which mandates that the provincial …
introduced the double‐random inspection policy (DRIP), which mandates that the provincial …
Revisiting the accounting fraud components: A bottom-up approach using the Twitter platform
Despite the relevant economic and reputational impact of fraud, research in this field
remains fragmented. This study aims to create a new framework for accounting fraud …
remains fragmented. This study aims to create a new framework for accounting fraud …
Mediation effects of moral reasoning and integrity in organizational ethical culture on accounting fraud prevention
This study aims to investigate the mediating effect of moral reasoning and integrity on the
effect of ethical organizational culture on the prevention of accounting fraud. This study also …
effect of ethical organizational culture on the prevention of accounting fraud. This study also …
Are common directors guilty of corporate fraud contagion from the customer side?
Purpose This study examines whether common directors are guilty of contagion of corporate
frauds from the customer side and, if so, how contagion occurs. Moreover, it explores a way …
frauds from the customer side and, if so, how contagion occurs. Moreover, it explores a way …
Does low synchronicity mean more or less informative prices? Evidence from an emerging market
We investigate a controversial and hotly debated issue of whether low stock return
synchronicity (SRS) means more or less informative stock prices using three exogenous …
synchronicity (SRS) means more or less informative stock prices using three exogenous …
[HTML][HTML] Stock market reaction to environmental lawsuits: Empirical evidence from the case against Boliden-Apirsa
The aim of this paper is to assess investors' environmental awareness using reputational
losses as a punishment for environmental misconduct. To do so, we examine the 17-year …
losses as a punishment for environmental misconduct. To do so, we examine the 17-year …