Results 221 to 230 of about 288,624 (313)

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

open access: yesAccounting &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   +3 more
wiley   +1 more source

Perspectives of Cyber Security [PDF]

open access: yes, 2018
Tereshchenkov, Mykhailo
core  

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

open access: yesAccounting &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

Designed-in Security for Cyber-Physical Systems [PDF]

open access: bronze, 2014
Sean Peisert   +4 more
openalex   +1 more source

The ethics of responding to democratic backsliding abroad

open access: yesAmerican 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

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