1877 papers
This study utilizes a mixed-methods approach to reveal that while professional scepticism enhances fraud detection in Indonesia's digital startup sector, client pressure and over-reliance on management representations often lead auditors to reduce scrutiny and compromise evidence quality, ultimately hindering the identification of revenue manipulation.
Using American Time Use Survey data, this paper finds that the expansion of Work from Home has significantly narrowed the gender gap in daily housework time—by approximately 41%—primarily because partnered parents working remotely have shifted toward a more equitable distribution where women increase paid work hours and men increase unpaid chore hours.
This study utilizes a novel hybrid dataset spanning 250 banks across 50 countries from 2000 to 2024 to demonstrate that innovation is the primary driver of AI–FinTech intensity, followed by usage and infrastructure, with governance serving a complementary role.
This paper employs higher-moment risk analysis and multilayer network modeling to reveal that while climate risks generally act as spillover receivers in carbon, energy, and metals markets, they become significant long-term transmitters during market downturns, with distinct short-term and long-term dynamics across return, volatility, skewness, and kurtosis dimensions.
This paper proposes a Hybrid Cybernetics framework that integrates System Dynamics modeling with big data analytics to enable automotive OEMs to develop robust, data-driven strategies for navigating uncertainty and ensuring organizational sustainability.
Using a dynamic spatial model of 20 Sub-Saharan African countries from 2006 to 2019, this study demonstrates that improving transport infrastructure quality significantly boosts both domestic and neighboring intra-regional trade in the short and long term, prompting a recommendation for supranational institutions to manage infrastructure investment.
This study demonstrates that integrating a machine-learning-optimized Logistic Regression classifier for ESG ratings into the Hierarchical Risk Parity framework enables "soft" portfolio integration that significantly improves ESG scores while preserving risk-adjusted performance, in contrast to "hard" exclusionary screening which drastically reduces diversification and returns.
This bibliometric and narrative synthesis study reveals that while cloud computing offers significant cost and scalability benefits for small and medium enterprises in sub-Saharan Africa, realizing its full sustainable potential requires overcoming critical infrastructure and regulatory barriers through co-designed digital and environmental policies.
This study analyzes data from 48 African countries using Partial Least Squares Structural Equation Modeling to demonstrate that digital financial inclusion partially mediates the relationship between green finance and reduced carbon emissions, thereby amplifying the environmental benefits of green finance through technological innovation.
Using a Generalized Synthetic Control Method on data from 111 countries (2000–2019), this study finds that post-2008 adoption of Balanced Budget and Debt fiscal rules significantly improves current account balances by 4.7% and 3.4% of GDP respectively, thereby confirming the Twin Deficits hypothesis and rejecting Ricardian equivalence.