News & Articles

Posts by Mark Jolley

An image of a business man handcuffed from behind clutching cash in a visualization of the world's worst accounting scandals.

The World's Worst Accounting Scandals

Accounting crimes have cost the global economy billions of dollars in losses. We break down the world's worst...

A pair of robot hands with a magnifying glass and a pen hovering over an invoice.

How to use AI to detect accounting fraud

Accounting fraud is hard to prove and prosecute. Learn how AI and machine learning can be used to detect accounting...

The word accrual magnified in the lens of spectacles lying on a financial document.

What is accrual accounting?

A detailed study of how accrual accounting is used in accounting manipulation. Find out the different types of accrual...

Picture of a businessman crossing his fingers behind his back, in a visualisation of dishonesty.

Incentives to cheat on ESG are growing

ESG metrics are becoming an increasingly big component of executive pay. Find out why that's a problem.

Visualization of Chinese property developers as dominos waiting to fall after Evergrande, with Country Garden possibly the next to go.

Will Country Garden be the next Chinese developer to fail?

Could Country Garden fall next? The Transparently.AI system shows Country Garden has displayed risky accounting signals...

Image of the Mandalorian and Grogu flying in front of a Swiss flag

Switzerland has cleanest accounting, Sri Lanka not so much

The Transparently.AI Global Accounting Manipulation Rankings reveals which country has the highest and lowest risk of...

A man in a suit and tie changing the size of a stack of blocks in a visualisation of income smoothing.

What is deferral accounting?

We explore what is deferral accounting, different types of deferrals and examples of how companies use deferrals to...

Picture of a man moving coins from one stack to another stack

What is income smoothing?

Companies use income smoothing to reduce earnings variability. We look at the types of income smoothing and why...

A judge's gavel and handcuffs laid over financial charts and calculators to visualise accounting crimes.

What is accounting fraud?

Find out what accounting fraud is, how difficult it is to define and the different types of accounting fraud.