New evidence is presented about the campaign to secure the admission of women to the accountancy profession in England and Wales during the late nineteenth and early twentieth century. This evidence, which permits a more gender-encompassing approach, is analysed by reference to Witz's (1992)...

We define a reinforced stochastic process of random variables indexed by the vertices of a k-tree and with values in a Polish space. The work presents a natural extension from an exchangeable to a partially exchangeable setting of previous work done by the authors.

Recent papers have been highly promotional of the benefits of machine learning in the detection of corporate fraud. For example, Bao, Ke, Li, Yu, and Zhang (2020) recently published in the Journal of Accounting Research report that their machine learning model increases performance by +75% above...

In many applications, data exhibit skewness and in this paper we present a new family of density functions modeling skewness based on a transformation, analagous to those of location and scale. Here we note that location will always refer to mode. Hence, in order to model data to include shape,...