Encyclopedia
Scholarly Community
Encyclopedia
Entry
Video
Image
Journal
Book
News
About
Entry
Entry
Video
Image
Log in/Sign up
Submit
Entry
Video
Image
Subject:
All Disciplines
Arts & Humanities
Biology & Life Sciences
Business & Economics
Chemistry & Materials Science
Computer Science & Mathematics
Engineering
Environmental & Earth Sciences
Medicine & Pharmacology
Physical Sciences
Public Health & Healthcare
Social Sciences
Sort:
Hottest
Latest
Alphabetical (A-Z)
Alphabetical (Z-A)
Type:
All
Topic Review
Biography
Topic Review
Anti-Corruption Disclosure and Political Corporate Social Responsibility
Corruption is a major concern globally, particularly in developing countries, such as Bangladesh, where it is the main obstacle to economic development. Corruption is also mentioned as the major impediment to accomplishing sustainable development. Corruption is the main impediment to economic development in Bangladesh. The country’s financial sector is under threat due to issues such as illegal money transfers, money laundering, and terrorist financing. The Paradise Papers and The Panama Papers scandals have found many Bangladeshi business people and politicians involved in offshore businesses globally. The recent misappropriation of the financial sector, financial heist of the Central Bank (BB), liquidity crises, share market scandal, and political intervention on banks have left the financial sector in turmoil. Companies provide more Corporate Social Responsibility (CSR) expenditure in order to signal to stakeholders about their motivation and determination to social responsibility in relation to enhancing transparency and accountability. Working in a high or low corruption environment, CSR expenditure has significant value because the expenditure increases visibility to the market, improving reputation.
612
28 Jun 2022
Topic Review
Application of Natural Language Processing in Stock Forecasting
The invention of Natural Language Processing (NLP) has provided a solution to develop computational models that enable the machine to understand human languages and automatically solve practical problems. Therefore, the application of NLP is becoming an important tool to reveal the investor behavioral information to explain the market variability and improve the stock prediction performance.
1.1K
21 Jul 2022
Topic Review
Artificial Intelligence and Firm Performance
Developments in computer science, robotics, machine learning, and data accumulation have facilitated the application of advanced technologies in businesses. Among the cutting-edge technologies, Artificial Intelligence (AI) has gained growing attention in different sectors of society, industry, and business. The unprecedented novel coronavirus (COVID-19) pandemic has brought massive uncertainty and has negatively impacted health care, economy, population mobility, and numerous industries, including tourism, aviation, manufacturing, education, and other business sectors. The halted production, supply chain disruption, and shrinking customer activity led to a decline in company revenues and negatively affected corporate performance and the world economy.
996
02 Aug 2022
Topic Review
Artificial Intelligence Predicting Bankruptcy
Predicting bankruptcy within selected industries is crucial because of the potential ripple effects and unique characteristics of those industries. It serves as a risk management tool, guiding various stakeholders in making decisions. While artificial intelligence (AI) has shown high success rates in classification tasks, it remains uncertain whether its use significantly enhances the potential for early warning of impending problems.
200
29 Jan 2024
Topic Review
Artificial Neural Network
Artificial neural networks (ANN) are known to be able to provide an abnormal return by using technical indicators as predictors in stock markets. The ANN, as a deep learning (DL) technique is used to recognize patterns or images by imitating the visual processing of living organisms.
724
28 Sep 2022
Topic Review
Assessing Reporting of Firms
In corporate reporting, anti-corruption disclosures are generally included within the broad category of non-financial disclosures as part of social disclosure, including employee information (gender pay gap, for example), social engagement, and modern slavery reporting. Such corporate anti-corruption disclosure (ACD) purports to inform investors and other stakeholders of a company’s commitment to eliminating corruption and promoting transparency and accountability.
228
20 Feb 2024
Topic Review
Association between Internal Control and Sustainability
With the integration of sustainable development into all aspects of the economy, politics, society, culture, and ecology, the effectiveness and innovation of enterprises in sustainability have become global research issues. Internal control affects the current operation and management as the main means for enterprises to maintain normal production and operation and prevent risks. Internal control has, on the one hand, positive effects on enterprise sustainability by improving the quality of financial information, derived effects, and spillover effects. However, on the other hand, internal control can be detrimental to enterprise sustainability by increasing compliance costs and legal liabilities.
960
12 Aug 2022
Topic Review
Audit Expectation Gap in External Audit of Banks
The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is understood as the differences in expectations between the audit’s results and what is expected from it.
270
27 Nov 2023
Topic Review
Peer Reviewed
Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from Around the World
Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores the influence of firm-level and office-level differences, in areas such as size, culture, and industry expertise, in shaping audit outcomes. Commonwealth countries, such as the U.K., Australia, New Zealand, and Continental European countries, along with Asian economic entities, mandate the disclosure of audit partner names. Consequently, significant research efforts have been devoted to investigating the impact of audit partner characteristics on audit outcomes in these jurisdictions. With the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, mandating disclosure of audit engagement partner details for U.S.-registered public accounting firms on Form AP, there has been a surge in U.S. firm research exploring the significance of audit partner characteristics on audit outcomes in recent years. This paper outlines research that considers audit partner attributes’ influence on audit partner selection and audit quality across different economic entities. This entry contributes by synthesizing findings from recent research across diverse economic contexts, including the recently available insights from U.S.-based audits. The analysis of this entry not only provides insights into the current state of audit partner research but also delineates avenues for future research on this topic.
633
02 Jul 2024
Topic Review
Bank Capital Structure and Its Determinants
Financial institutions, particularly banks, have long grappled with the dilemma of structuring their capital optimally. This process, commonly referred to as capital structure decision-making, is of paramount importance, especially within the financial services sector, where strict regulations are imposed by reserve and central banks in alignment with global Basel guidelines.
550
10 Nov 2023
Page
of
21
Featured Entry Collections
>>
Featured Books
>>
Encyclopedia of Social Sciences
Chief Editor:
Michael McAleer
Encyclopedia of COVID-19
Chief Editor:
Stephen Bustin
Encyclopedia of Fungi
Chief Editor:
Luis V. Lopez-Llorca
Encyclopedia of Digital Society, Industry 5.0 and Smart City
Chief Editor:
Sandro Serpa
Entry
Video
Image
Journal
Book
News
About
Log in/Sign up
New Entry
New Video
New Images
About
Terms and Conditions
Privacy Policy
Advisory Board
Contact
Partner
ScholarVision Creations
Feedback
Top
Feedback
×
Help Center
Browse our user manual, common Q&A, author guidelines, etc.
Rate your experience
Let us know your experience and what we could improve.
Report an error
Is something wrong? Please let us know!
Other feedback
Other feedback you would like to report.
×
Did you find what you were looking for?
Love
Like
Neutral
Dislike
Hate
0
/500
Email
Do you agree to share your valuable feedback publicly on
Encyclopedia
’s homepage?
Yes, I agree. Encyclopedia can post it.
No, I do not agree. I would not like to post my testimonial.
Webpage
Upload a screenshot
(Max file size 2MB)
Submit
Back
Close
×