Perovskite materials have exhibited promising potential in various fields, including solar
cells, photodetectors, and light-emitting devices, owing to their exceptional optoelectronic …

This paper reviews the experimental literature on fraud detection by external auditors. We
conduct a systematic literature review that includes 37 experimental studies on fraud …

Based on upper echelon theory, we employ machine learning to explore how CEO
characteristics influence corporate violations using a large-scale dataset of listed firms in …

This article reviews and advances existing literature concerning artificial intelligence
applications optimizing quality, efficiency, transparency, and interpretability in the …

Cybersecurity risk represents a growing business threat. However, little attention has been
paid to its assessment. This study proposes a machine learning algorithm that considers firm …

Photographs and images in sustainability reports can affect readers' impressions of a
company. This study conducts an exploratory analysis to investigate the impact of visual …

The main difficulty of farming in our country is that the right perception of the farm's
wellbeing, and organize the showering. The reason for this idea is to break down the …

This study proposes an approach to measure conservatism using machine learning
techniques that are not constrained by functional form restrictions. We extend the differential …

We study national office consultations (NOCs) using a mixed-methods approach. Our review
of large audit firms' NOC methodologies covers detailed internal guidelines, including a list …

Solar energy is an increasingly popular and environmentally friendly source of renewable
energy. The performance of solar panels can be significantly affected by various factors …