Reducing the complexity of financial networks using network embeddings

Autor: Drona Kandhai, M. Boersma, Lucas A. Hoogduin, Sumit Sourabh, A. Maliutin

Publikováno v: Scientific Reports, 10:17045. Nature Publishing Group
Scientific Reports, Vol 10, Iss 1, Pp 1-15 (2020)
Scientific Reports

Accounting scandals like Enron (2001) and Petrobas (2014) remind us that untrustworthy financial information has an adverse effect on the stability of the economy and can ultimately be a source of systemic risk. This financial information is derived

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::577880920b5d3388eb4e89008bf10c3e
https://doi.org/10.1038/s41598-020-74010-2

Big Data as Complementary Audit Evidence

Autor: Li Zhang, Lucas A. Hoogduin, Kyunghee Yoon

Publikováno v: Accounting Horizons. 29:431-438

SYNOPSIS In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevan

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2e02b8a74505603c3b8b8e8865f71539
https://doi.org/10.2308/acch-51076

Modified Sieve Sampling: A Method for Single- and Multi-Stage Probability- Proportional-to-Size Sampling

Autor: Lucas A. Hoogduin, Thomas W. Hall, Jeffrey J. Tsay

Publikováno v: AUDITING: A Journal of Practice & Theory. 29:125-148

SUMMARY: Widely used probability-proportional-to-size (PPS) selection methods are not well adapted to circumstances requiring sample augmentation. Limitations include: (1) an inability to augment selections while maintaining PPS properties, (2) a fai

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::676cfb0e2cd84ba6c3e056529d8cfce4
https://doi.org/10.2308/aud.2010.29.1.125