Operations research (OR) has been at the core of decision making since World War II, and
today, business interactions on different platforms have changed business dynamics …

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

We present a sensitivity analysis-based method for explaining prediction models that can be
applied to any type of classification or regression model. Its advantage over existing general …

Anomaly detection approaches have become critically important to enhance decision-
making systems, especially regarding the process of risk reduction in the economic …

Machines are increasingly becoming a substitute for human skills and intelligence in a
number of fields where decisions that are crucial to group performance have to be taken …

Air pollution is a global issue that impacts environmental inequalities, and air quality sensors
can have a decisive role in city policymaking for future cities. Science and society are …

This study enables practitioners and researchers to make an informed choice for a financial
statement fraud detection model, rather than defaulting to popular, yet dated, models. Using …

Purpose Recent research has confirmed an underlying economic logic that connects each of
the three vertices of the “fraud triangle”–a fundamental criminological model of factors …

As residential photovoltaic (RPV) system gradually replaces fossil energy, it is imperative to
conduct the RPV adoption decision analysis to investigate factors that drive RPV growth …

Benford's Law states that, in naturally occurring systems, the frequency of numbers' first
digits is not evenly distributed. Numbers beginning with a 1 occur roughly 30% of the time …