The concept of a digital twin, tightly linking the physical and digital world, promises capabilities such as real-time monitoring and optimization of systems. Both in current practice and in the existing literature, the full value of the digital twin has not been realized. Although the ability...

We investigate the association between earnings management and internal control weaknesses as well as the association between earnings management and firm size. We use two samples: one from large accelerated filers, matched with the same number of firms with strong internal control, and the...