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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

Samuel F. Johnson-Rokosu

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Open access Sep 2026

Beyond Financial Ratios: An Analysis of Qualitative and Quantitative Factors Driving Management-Auditor Divergence in Going Concern Reporting

This study examines the drivers of divergence between management’s going concern assertions and auditor opinions, moving beyond traditional reliance on quantitative financial ratios. We propose an integrated framework, grounded in agency theory and judgment decision-making, that incorporates qualitative factors. Usi...

Samuel F. Johnson-Rokosu · 0 citations
Open access Aug 2026

Behavioral Analytics and Forensic Accounting: Understanding the Human Element in Fraud

This work provides a scalable framework for preventing fraud through cross-sectoral innovation, reconciling technological progress with ethical governance through cross-sectoral innovation and cross-cultural analyses of fraud mitigation.

Samuel F. Johnson-Rokosu · 0 citations

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