The accounting fraud detection models developed on financial data prepared under US
Generally Accepted Accounting Principles (GAAP) in the current literature achieve …

Purpose This study aims to compare machine learning models, datasets and splitting
training-testing using data mining methods to detect financial statement fraud …

Diante de um mercado cada vez mais exigente, consciente das necessidades e efeitos das
ações organizacionais, cresce o interesse de evidenciação e controle das informações …

The present study investigates the impact of earnings management on the readability of
financial disclosures of distressed Indian firms. It uses a sample of 545 management …

This research aims to determine determinants of financial shenanigans and the differences
in indications of the occurrence of financial shenanigans before and during the Covid-19 …

This study explores the going concern statement, readability and length cues as indicators of
Italian private companies in default. The results indicate that the disclosures of defaulting …

Purpose For the financial service industry, company–customer conflict is a topic that
deserves special attention. This study explores the impacts of ethics institutionalization on …

Diante de um mercado cada vez mais exigente, consciente das necessidades e efeitos das
ações organizacionais, cresce o interesse de evidenciação e controle das informações …

The interest in revealing and controlling disclosed information grows due to an increasingly
demanding market that is aware of the need and effect of organizational actions. Thus, a …