Auf der Schanz 49
Ingolstadt, D-85049
Germany
Catholic University of Eichstaett-Ingolstadt
Benford's law, Inter-bank offered rates, Financial institutions, Manipulation, Collusion, Price-fixing
SASB, Materiality, ESG incidents, Real effects, Event study
Benford's law, Petroleum market, Fraud detection, Manipulation, Collusion, Cartel detection, Conspiracies
audit reporting; key audit matters; prediction; natural language processing; FINBERT; goodwill impairment
Sustainability assurance, Perceived credibility, False signaling