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Abstract: Financial fraud has extremely damaged the sustainable growth of financial markets as a serious problem worldwide. Nevertheless, it is fairly challenging to identify frauds with highly ...

Michelle Cull is a member of CPA Australia, the Financial Advice Association Australia and President Elect of the Academy of Financial Services in the United States. Michelle is an academic member of ...

Every enterprise encounters numerous business operations daily, including financial transactions. Just as with other business operations, financial transactions are documented. Hence, financial ...

The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

An illustration of a magnifying glass. An illustration of a magnifying glass.

Proxy statements offer insights on board recommendations and executive compensation. Investors can learn about compensation and conflicts of interest in proxy statements. Reading proxy statements ...

The AICPA Accounting and Review Services Committee (ARSC) voted Wednesday to issue an amendment clarifying that a CPA preparing financial statements as part of a consulting services engagement ...

A business bank statement tracks transactions, balances, and cash flow. Learn key components and tips for better financial management. A business bank statement is an official financial document ...

A new approach to the local and global explanation based on selecting a convex hull constructed for the finite number of points around an explained instance is proposed. The convex hull allows us to ...