"… auditors increase audit fees, provide higher audit quality, and are more likely to resign from suspected clients, suggesting that auditors proactively manage risk in response to regulatory scrutiny."
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Voir tout“As analysts are primary recipients of these reports, we investigate whether and how analyst forecast properties have changed following...
This study proposes a new method for detecting insider trading. The method combines principal component analysis (PCA) with random forest...
Cyber risk classifications often fail in out-of-sample forecasting despite their in-sample fit. Dynamic, impact-based classifiers...
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