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The long-run effects of the 1930s redlining maps on children

Aaronson, Daniel; Mazumder, Bhashkar; Hartley, Daniel; … - 2022

We estimate the long-run effects of the 1930s Home Owners Loan Corporation (HOLC) redlining maps by linking children in the full count 1940 Census to 1) the universe of IRS tax data in 1974 and 1979 and 2) the long form 2000 Census. We use two identification strategies to estimate the potential...

Persistent link: https://www.econbiz.de/10013364534

Banking and Trading

Boot, Arnoud W.A.; Ratnovski, Lev - 2012

We study the effects of a bank’s engagement in trading. Traditional banking is relationship-based: not scalable, long-term oriented, with high implicit capital, and low risk (thanks to the law of large numbers). Trading is transactions-based: scalable, short-term, capital constrained, and with...

Persistent link: https://www.econbiz.de/10010326206

The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset

Dhaouadi, Abir; Khedhaouria, Anis; Boulila, Neila - In: Journal of Accounting and Management Information … 23 (2024) 3, pp. 551-570

omnipresent in various occupations. Focusing on auditing setting in particular allows us to identify the impact of technostress on …

Persistent link: https://www.econbiz.de/10015196041

Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight

Stanciu, Victoria; Tinca, Andrei - In: Journal of Accounting and Management Information … 16 (2017) 1, pp. 147-163

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … firms manage their knowledge aiming at providing quality services with added value. The important changes in auditing and …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …

Persistent link: https://www.econbiz.de/10015196065

Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model

Hayek, Ahmad Faisal; Noordin, Nora Azima; Hussainey, Khaled - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 475-500

usefulness of Machine Learning in auditing in the UAE. In addition, the study intends to examine the difference in perceived ease … perception of the Perceived Ease of Use of Machine Learning in auditing between local and international audit firms. According to … evidence on the perceived ease of use and usefulness of Machine Learning in external auditing in the UAE. As a result, this …

Persistent link: https://www.econbiz.de/10015196090

Big Four Rhetorical Strategies: Carillion's Collapse

Alkaraan, Fadi; Albahloul, Mohammad; Abdoush, Tony; … - In: Journal of Accounting and Management Information … 23 (2024) 2, pp. 295-316

. The Big Four accounting firms engaged with Carillion beyond the conventional auditing norm; they engaged deeply in … extant literature on auditing practices. …

Persistent link: https://www.econbiz.de/10015196169

The Relationship Between Politics, Legal System and Financial Reporting on Fraud

Singh, Kishore; Boolaky, Pran; Omoteso, Kamil - In: Journal of Accounting and Management Information … 21 (2022) 3, pp. 397-430

Motivation - Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable income of everyone. In every sector...

Persistent link: https://www.econbiz.de/10015196280

Peer Review der amtlichen Statistik 2021 bis 2023 – Ablauf und Bewertung des im Dezember 2021 erfolgten Peer Reviews beim Statistischen Bundesamt

Decker, Jörg; Jacob, Simon; Vermeer, Andréa - In: WISTA - Wirtschaft und Statistik 74 (2022) 5, pp. 13-21

Das Statistische Bundesamt hat 2021 zum dritten Mal am in regelmäßigen Abständen vom Statistischen Amt der Europäischen Union durchgeführten Peer Review teilgenommen. Dieses wichtige Verfahren der Qualitätssicherung und Harmonisierung der Prozesse der amtlichen Statistik im Europäischen...

Persistent link: https://www.econbiz.de/10013408692

Will ChatGPT revolutionize accounting? The benefits of Artificial Intelligence (AI) in accounting

Hacker, Bernd - 2023

It's an experiment! This paper explores how ChatGPT can be used in accounting and reporting to automate routine tasks, increase efficiency, and better understand financial data. The creation of the paper itself was done with the help of ChatGPT, i.e., significant parts of this text were created...

Persistent link: https://www.econbiz.de/10014309873

Investigating accounting factors through audited financial statements in businesses toward a circular economy: Why a sustainable profit through qualified staff and investment in te...

Lulaj, Enkeleda; Dragusha, Blerta; Hysa, Eglantina - In: Administrative Sciences 13 (2023) 3, pp. 1-28

analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze … whether qualified staff and investment in technology affect the sustainability of profit in businesses through the …

Persistent link: https://www.econbiz.de/10014333216