Using return shipping insurance (RSI) to address product returns is common in e-commerce, while adopting blockchain technology (BCT) for product traceability not only significantly reduces the inspection costs of returned products but also improves consumer utility (i.e., reduces return rates)....

Artificial intelligence (AI) and machine learning (ML) are reshaping financial auditing by enabling greater efficiency, precision, and risk detection. Leveraging the U.S. Securities and Exchange Commission (SEC) Financial Statement Data Sets for the fiscal year 2024, a dual-model framework...

The transport sector significantly contributes to environmental degradation, with road transport responsible for approximately 70% of the sector's greenhouse gas emissions, which is only one of several externalities generated by transport. The transboundary nature of international mobility...

We investigate how new land releases affect the pricing of nearby parcels in a standardised virtual real estate market. Using 9920 secondary-market transactions from The Sandbox on the Ethereum blockchain, we implement a difference-in-differences design around expansion announcements. Nearby...