Internal Anomaly Detection in the area of employee procurment cards continues to be an issue within many firms, even large multinational corporations. In this case, the authors observed the manual procedures that were being employed by a firm and are creating detailed scripts imitating and...

Using Reuters data and machine learning, this paper explores the potential role of linguistic features of 972,144 business news headlines in going-concern opinion predictions. This research identifies 26,857 firm-year observations from their headlines from 2004 to 2016. For each observation in...

Auditors must now not only evaluate the accuracy of financial numbers but could soon be required to provide assurance on the information regarding the environmental, social justice, and good governance (ESG) claims made by its clients (SEC 2021; Harrington and Garzon 2022). Double-materiality refers...