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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Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms

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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原文链接

NETL
NSTL

外文关键词：

Accounting fraudCEO characteristicsCorporate governanceMachine learning

作者：

Moritz Schneider、Rolf Brühl

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作者单位：

ESCP Business School

出版年：

2023

DOI：

10.1007/s11573-023-01136-w

Zeitschrift fur Betriebswirtschaft

Zeitschrift fur Betriebswirtschaft

ISSN：0044-2372

年,卷(期)：2023.93(9)