Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms
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DOI: 10.1007/s11573-023-01136-w
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Cited by:
- Wolfgang Breuer & Andreas Knetsch, 2023. "Recent trends in the digitalization of finance and accounting," Journal of Business Economics, Springer, vol. 93(9), pages 1451-1461, November.
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Keywords
Accounting fraud; CEO characteristics; Corporate governance; Machine learning;All these keywords.
JEL classification:
- C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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