The Effect of Tax Compliance Costs on MSME Taxpayer Compliance: Evidence from Sukoharjo Regency
Between 2023 and 2025, registered MSME taxpayers in Sukoharjo Regency rose by 56%, while the share filing tax returns fell from 99% to 49%.
Academic research
Research index · 685 documents · Website
Research on the Impact and Transformation of Artificial Intelligence Technology on the Development of Traditional Accounting Industry
At Kaisheng Haofeng Agricultural Group, AI tools enabled invoice sorting that originally took 3 people 3 days to be completed by 1 person in half a day, increasing efficiency by 18 times.
A Machine Learning Framework for Privacy-Preserving Financial Risk Assessment Using Explainable Artificial Intelligence and Blockchain-Based Trust Management
The Privacy-Preserving Explainable Trust Framework (PP-ETF) achieves AUC-ROC performance within 1.4%–1.6% of centralized deep-learning models while enforcing privacy and decentralized trust guarantees.
Exploring Generation Z’s Continuance Intention Toward Digital Banking in Malaysia: An Integrated Behavioral Reasoning and Expectation Confirmation Perspective
The study analyzed data from an online survey of 355 university students aged 15–25 with prior digital banking experience in Malaysia.
Unified Payment Interface: Towards Greater Cyber Sovereignty
In June 2020, UPI recorded more than 1.34 billion transactions amounting to almost US$35 billion.
AI Washing as the New Corporate Misrepresentation
A textual analysis of more than 5,000 U.S. SEC filings from 2020 to 2025 indicates that AI washing may satisfy Rule 10b-5 materiality and scienter requirements when corporate representations diverge from operational reality.
Constructing a FinTech Adoption Index for BRICS+ Economies: Evidence from Principal Component Analysis
FinTech usage has grown by over 240% globally in the past decade.
Participatory Banks as an Alternative Source of SME Financing in Morocco: Evidence from Two-Group Discriminant Analysis
SMEs represent more than 90% of businesses in Morocco, yet accessing bank credit remains one of their most significant constraints.
Sustainability Scores and Tax Risk Differently Moderate Corporate Tax Avoidance Valuation
The study analyzes an unbalanced panel of 91 observations from 25 basic materials and energy companies during 2020–2024.
A Study on Performance Evaluation of Regional Rural Banks (RRBs) in India
Aggregate deposits of RRBs increased from Rs. 4,34,444 crore in 2019 to Rs. 4,78,547 crore in 2020.
The Strategic Dilemma of Liquidity Versus Profitability: An Integrative Conceptual Model of Working Capital Management and Corporate Financial Resilience in Emerging Markets
Deloof investigated working capital management and profitability using a sample of 1,009 Belgian non-financial companies observed between 1992 and 1996.
The Hidden Liquidity Cost of Pawn Expansion: Evidence from Pegadaian
The study analyzes 101 monthly observations from January 2017 to May 2025 to evaluate short-horizon liquidity dynamics at Pegadaian.
Shariah Board Oversight, Supervisory Authority, and Regulatory Frameworks: A Comparative Study of Islamic Asset Management in Nigeria and Malaysia
The study analyzed Shariah governance using a sample of 180 respondents from Islamic asset management institutions in Nigeria and Malaysia.
Early Warning System for Non-Performing Loans Using Random Forest and Explainable AI Approach
The study constructed an early warning detection system for non-performing loans using 12.500 simulated records with 76,0% performing loans and 24,0% non-performing loans.
Who Answers for the Agent? Agentic AI, Delegated Execution, and Accountability in the Corporate Finance Function
The paper presents the Algorithmic Financial Accountability Framework (AFAF) anchored on 9 core propositions to address governance in AI delegation.
Exploring the Relationship Between IFRS 15, Earnings Volatility, and Firm Value: Evidence from Pakistan
The study investigates the impact of IFRS 15 on earnings volatility and firm value using a sample of 100 non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2015 to 2024.
Determinants of Cash Holding in Basic Materials Companies Listed on the Indonesia Stock Exchange
Purposive sampling selected 78 basic materials companies listed on the Indonesia Stock Exchange, yielding 390 company-year observations from 2021 to 2025.
The internal audit function in banks
Principle 6 specifies that every activity, entity, and outsourced function of a bank must fall within the overall scope of internal audit.
Intent-Preserving Neuro-Symbolic Repair for Safe LLM-Driven Financial Transactions
LLM repair in a re-implemented VA-NSF loop produced intent-mismatched commits for 32.1% of requests across 296 evaluation instances.
ACCOUNTGUARD AI as Continuous Accounting Intelligence for Early Revenue Fraud Detection in Cashless Companies
ACCOUNTGUARD AI is developed as an artificial intelligence model to perform continuous continuous accounting monitoring and early revenue fraud detection in cashless companies [p.1].
Loss-Responsive Dual-Memory Graph Models for Fraud Drift: A Controlled Temporal Stress Test
The reproducible synthetic temporal transaction stream generator fixes its random seed to 20261022 and creates T=49 directed snapshots with 240 nodes each, totaling 11,760 node instances.
A Scalable MLOps Framework for Intelligent Fraud Detection and Identification in Financial Transactions
The study develops a scalable MLOps framework evaluated on 100,000 transactions sampled from the Credit Card Transactions Fraud Detection Dataset.
AI-Enabled Personalization and Adaptive User Interface Design in Mobile Banking Applications: Opportunities for Saudi Financial Technology
The paper provides an integrative review synthesizing evidence from 30 peer-reviewed papers published between 2020 and 2025 on mobile banking AI personalization.
Artificial Intelligence as a Catalyst for Change in Accounting and Finance: Exploring Applications, Opportunities and Challenges
Sanz Martin et al. (2026) synthesised 256 articles to highlight transparency, ethics, security, and skills in AI accounting research.
Artificial Intelligence and Cyber Fraud Prevention in Digital Banking: A Comparative Legal Analysis of India, the United Kingdom and the United States
Machine-learning algorithms and behavioural analytics enable financial institutions to detect digital banking fraud at scale beyond conventional rule-based systems.
Enhancing Private-Private Information Sharing in South Africa to Disrupt Economic Crime
An estimated €4 trillion is laundered annually worldwide, with only around 1-2 per cent successfully confiscated under existing compliance frameworks.
Bitcoin: A Peer-to-Peer Electronic Cash System
A block header without any transactions requires approximately 80 bytes of storage.
Factors Affecting Financial Distress in the Banking Sector
The study analyzes a sample of 33 banks listed on the Indonesia Stock Exchange, comprising 363 bank-year observations covering the 2015–2025 period.
Improving the Transformation Process of Commercial Banks' Operations
Between 1 January 2021 and 1 January 2026, total banking assets in Uzbekistan grew from UZS 366.1 trillion to UZS 925.0 trillion, achieving a compound annual growth rate of 20.4 percent.
State, Regions and Strategic Governance in Europe and India: Land Tokenisation and AI Stack in Finance
India's UPI digital public infrastructure processes 14 billion transactions monthly.