Abstract
 This study aims to empirically examine the effect of independent variables consisting liquidity, profitability, leverage and company age on accuracy partial simultaneous submission financial reports. research was conducted banking companies listed Indonesia Stock Exchange in 2018-2020. The sampling technique used this purposive sampling, 43 met criteria. data analysis logistic re...

BACKGROUND Infectious disease surveillance has recently seen many changes including rapid growth of informal surveillance, acting both as competitor and a facilitator to traditional surveillance, as well as the implementation of the revised International Health Regulations. The present study aims to compare outbreak reporting by formal and informal sources given such changes in the field. MET...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

BACKGROUND On March 22, 2002, Internet-based reports (IBRs) were added to the Vaccine Adverse Event Reporting System (VAERS) to allow rapid, expedited reporting of adverse events (AEs) in anticipation of wider use of counter-bioterrorism vaccines such as those against smallpox and anthrax. OBJECTIVES To evaluate the impact of IBRs on the timeliness and completeness of vaccine AE reporting. ...

Abstract This study compares and contrasts US international accounting financial reporting practices for cryptocurrency. We analyze the statements of 40 global companies that have exposure to cryptocurrencies, including cryptocurrency purchases, mining, payments, trading, investments in ICOs early-stage blockchain ventures. document inconsistency between Generally Accepted Accounting Principles...