Results 221 to 230 of about 2,054,840 (293)

Static Analysis of Information Systems for IoT Cyber Security: A Survey of Machine Learning Approaches. [PDF]

Sensors (Basel), 2022
Kotenko I, Izrailov K, Buinevich M.
europepmc   +1 more source

Assessing MITRE ATT&CK Risk Using a Cyber-Security Culture Framework. [PDF]

Sensors (Basel), 2021
Georgiadou A, Mouzakitis S, Askounis D.
europepmc   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

Accounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

The ethics of responding to democratic backsliding abroad

American Journal of Political Science, EarlyView.
Abstract The past decade has seen a marked shift as many previously liberal democratic states have backslidden, taking authoritarian turns. How should liberal actors respond to democratic backsliding by others? Although it might seem that it is vital for liberal actors to react robustly to avoid complicity or to maintain their liberal integrity, this ...
James Pattison
wiley   +1 more source

Working from home during COVID-19 crisis: a cyber security culture assessment survey. [PDF]

Secur J, 2022
Georgiadou A, Mouzakitis S, Askounis D.
europepmc   +1 more source

Complementarity in alliances: How strategic compatibility and hierarchy promote efficient cooperation in international security

American Journal of Political Science, EarlyView.
Abstract How can defense alliances reap the efficiency gains of working together when coordination and opportunism costs are high? Although specializing as part of a collective comes with economic and functional benefits, states must bargain over the distribution of those gains and ensure the costs of collective action are minimized.
J. Andrés Gannon
wiley   +1 more source

From the Shallows to the Shelves and Back: A Review, Synthesis, and Research Agenda for Socially Sustainable, AI‐Driven Digital Fashion Supply Chains

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT The fashion supply chain is undergoing a transformation driven by AI, with significant implications for social sustainability and ethics. This study examines how AI‐powered innovations optimize supply chain operations, enhance transparency, and support ethical labor practices.
Guli‐Sanam Karimova, Stephen A. LeMay, Alina Müller, Matthias Klumpp   +3 more
wiley   +1 more source

How to Imagine Educational AI: The Filling of a Pail or the Lighting of a Fire?

Educational Theory, EarlyView.
Abstract Recent advances in artificial intelligence (e.g., machine learning, generative AI) have led to increased interest in its application in educational settings. AI companies hope to revolutionize teaching and learning by tailoring material to the individual needs of students, automating parts of teachers' jobs, or analyzing educational data to ...
Michał Wieczorek, Alberto Romele
wiley   +1 more source