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The aim of this paper is to explore the relationship between digital transformation and corporate fraud.

This paper uses panel data of Chinese listed corporations from 2010 to 2021 and captures digital transformation from the perspectives of awareness and investment by extracting related content from annual reports. Our work investigates whether and how digital transformation influences corporate fraud and examines the moderating effects of the legal environment, media environment and privacy concerns.

Our findings show that digital transformation, captured either from awareness or actual investment, can significantly alleviate corporate fraud. Our results are robust in a set of endogeneity tests and robustness checks. Additionally, we confirm that digital transformation alleviates corporate fraud through two mechanisms: improving internal monitoring and boosting information flow. Additionally, this alleviating effect is more pronounced for corporations with fewer privacy concerns and in worse legal and media environments.

Our findings provide insights for policymakers to motivate corporations to engage in digital transformation for fraud prevention. We also offer guidelines for corporations to improve their awareness and actual investments in digital transformation and take advantage of its governance effect in preventing corporate fraud.

Overall, we highlight the governance role of digital transformation in alleviating corporate fraud and provide policy implications for regulators in emerging economies to regard digital transformation as an effective tool for fraud prevention.

This study explores configurations that promote the development of collective economies in China's rural villages and reveals the multiple development pathways that otherwise remain relatively unexamined in the literature.

The authors obtained first-hand representative case data from 20 villages in 12 counties in 5 provinces in East, West and Central China via fieldwork and applied fuzzy set qualitative comparative analysis (fsQCA) to conduct a configurational comparative study of the development of village collective economies.

This paper identifies five factors in the current literature that affect the development of village collectives, based on an “entrepreneur–situation” analytical framework. Using the fsQCA method, this study further obtains two main configurations of conditions that culminate in the growth of rural collective economies in China. The first solution is the “top-down path”: When entrepreneurial leadership (EL), resource endowment (RE) and government assistance (GA) are present, a village collective economy will experience a high level of development, irrespective of policy support (PS) and villagers' participation (VP). The second solution is the “bottom-up path”: When EL, VP and PS are present and GA is not present, a village collective economy will experience a high level of development, irrespective of RE. In both situations, EL stands out as the core condition for the development of village collective economies, implying the need for the government to vigorously cultivate the entrepreneurial skills and aspirations of village cadres.

Taking a configurational perspective and using an fsQCA approach, this research constructs an “entrepreneur–situation” analytical framework to investigate the key combinations of factors and pathways involved in the high level of development of Chinese village collective economies.

Most source recording device identification models for Web media forensics are based on a single feature to complete the identification task and often have the disadvantages of long time and poor accuracy. The purpose of this paper is to propose a new method for end-to-end network source identification of multi-feature fusion devices.

This paper proposes an efficient multi-feature fusion source recording device identification method based on end-to-end and attention mechanism, so as to achieve efficient and convenient identification of recording devices of Web media forensics.

The authors conducted sufficient experiments to prove the effectiveness of the models that they have proposed. The experiments show that the end-to-end system is improved by 7.1% compared to the baseline i-vector system, compared to the authors’ previous system, the accuracy is improved by 0.4%, and the training time is reduced by 50%.

With the development of Web media forensics and internet technology, the use of Web media as evidence is increasing. Among them, it is particularly important to study the authenticity and accuracy of Web media audio.

This paper aims to promote the development of source recording device identification and provide effective technology for Web media forensics and judicial record evidence that need to apply device source identification technology.