Financial institutions increasingly rely upon data-driven methods for developing fraud
detection systems, which are able to automatically detect and block fraudulent transactions …

For many countries attempting to control the fast-rising number of coronavirus cases and
deaths, the race is on to “flatten the curve,” since the spread of coronavirus disease 2019 …

Benford's Law has been widely used in the literature to assess data quality and reliability.
This paper examines the impact of local elections on financial reporting quality in entities …

The contrast of fraud in international trade is a crucial task of modern economic regulations.
We develop statistical tools for the detection of frauds in customs declarations that rely on …

The authenticity and quality of industrial statistical data directly affects all types of systematic
research based on it. Considering the limitations of extant data quality evaluation literature …

This paper draws attention to import duty evasion as a margin through which firms adjust to
changes in trade policy. This margin is different from the other forms of adjustment, as it can …

Capital controls prohibit the standard financial market transactions for foreign exchange
arbitrage. However, this paper provides novel evidence that firms manipulate international …

In Spain, the COVID-19 pandemic has impacted the various regions of the country
differently. The availability of reliable and up-to-date information has proved to be …

Purpose Information distortion affects the perception of quality, which, in turn, influences
investment decisions and determines the pledge results of fundraising. This study combines …

When organizations have limited accountability, antifraud measures, including auditing,
often face barriers due to institutional resistance and practical difficulties on the ground. This …