Disentangling the black box around CEO and financial information-based accounting fraud detection : machine learning-based evidence from publicly listed U.S. firms
Year of publication: |
2023
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Authors: | Schneider, Moritz ; Brühl, Rolf |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 93.2023, 9, p. 1591-1628
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Subject: | Accounting fraud | CEO characteristics | Corporate governance | Machine learning | Corporate Governance | USA | United States | Führungskräfte | Managers | Bilanzdelikt | Betrug | Fraud | Künstliche Intelligenz | Artificial intelligence | Unternehmenserfolg | Firm performance |
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