Results 51 to 60 of about 1,938 (185)

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

Beyond the Rebel ‘Territorial Trap’: Governing Armed Sovereign Formations in Eastern Myanmar

Development and Change, EarlyView.
ABSTRACT Territorial control is a central concept in the study of civil wars and rebel governance. However, scholars often fall into a ‘territorial trap’, assuming that territorial control is either an outcome of or a precondition for armed governance. Based on immersive fieldwork in eastern Myanmar, this article traces how different spatial orderings ...
Tony Neil, Saw Day Chit Htoo
wiley   +1 more source

Le Combat contre la Criminalite Informatique dans le Contexte Europeen

EIRP Proceedings, 2009
The article tackles the issue of cyber crime. Moreover, speaks about computer fraud, as a part ofcriminal activities wich cyber crime, generally known as computer crime, e-crime, hi-tech crime or electroniccrime too, refers to.
Nadina Velicu, Marcel Podască
doaj  

From Open Banking Regulation to Platform Orchestration: The Evolution of Digital Platform Governance

Information Systems Journal, EarlyView.
ABSTRACT This study contributes to information systems (IS) scholarship by extending platform governance theory to regulatory contexts, explaining how regulatory forces co‐evolve with technological architectures to shape openness and control. This research examines the evolution of platform governance in the context of open banking, where regulatory ...
Priyadharshini Muthukannan, Daniel Gozman, Barney Tan, Prakash Dhavamani   +3 more
wiley   +1 more source

Co‐Designing and Evaluating a Digital Competencies Toolkit for Nursing Students

Journal of Advanced Nursing, EarlyView.
ABSTRACT Aim To offer a student‐focused critical evaluation of the content and use of a digital competencies discipline‐specific toolkit that was co‐designed with students, offering ideas for training and development across several digital skills areas, such as digital creation, research, communication, innovation, and wellbeing.
Konstantina Martzoukou, Errol Sadullah Luders, Moisés Piedade Henriques, Khairun Nisah Kamaruzaman   +3 more
wiley   +1 more source

CEO social media activity and insider trading

Journal of Financial Research, EarlyView.
Abstract This article studies the relationship between CEOs' social media activity and their insider trading behavior. Drawing on psychological evidence linking online activity to risk‐taking, we find that active CEOs on social media exhibit higher risk preferences and engage more in insider trading—particularly in terms of incidence, intensity, and ...
Zhichuan Li, Claire Y. C. Liang, Zhenyang Tang   +2 more
wiley   +1 more source

The spatiotemporal patterns and driving factors of cybercrime in the UK during the COVID-19 pandemic

Humanities & Social Sciences Communications
Cybercrime is a complex human behavior and social phenomenon. The COVID-19 pandemic has significantly altered socioeconomic activities, potentially causing changes in crime patterns. However, there has been limited research on how the interaction between
Jun Zhuo, Mengmeng Hao, Fangyu Ding, Jiping Dong, Dong Jiang, Shuai Chen   +5 more
doaj   +1 more source

Cyberattacks on Small Banks and the Impact on Local Banking Markets

Journal of Money, Credit and Banking, EarlyView.
Abstract Cyberattacks on small banks have direct and spillover effects in local markets. Following successful cyberattacks, hacked small banks experience a decline in deposit growth rates. This effect of cyberattacks is not observed in hacked large banks.
FABIAN GOGOLIN, IVAN LIM, FRANCESCO VALLASCAS   +2 more
wiley   +1 more source

Dual-Module Architecture for Robust Image Forgery Segmentation and Classification Toward Cyber Fraud Investigation

Applied Sciences
This study presents a dual-module architecture for image forgery detection in the context of cyber fraud investigation, designed to provide interpretable and court-admissible forensic evidence.
Donghwan Kim, Hansoo Kim
doaj   +1 more source

Electronic fraud (cyber fraud) risk in the banking industry Zimbabwe

Risk Governance and Control: Financial Markets and Institutions, 2014
The paper explores forms of electronic fraud which are being perpetrated in the banking industry and the challenges being faced in an attempt to combat the risk. The paper is based on a descriptive study which studied the cyber fraud phenomenon using content analysis.
openaire   +1 more source