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Studying Tech Diplomacy—Introduction to the Special Issue on Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article serves as an introduction to the special issue on tech diplomacy, exploring its emergence and evolution as a distinct approach to global affairs in the era of the Fourth Industrial Revolution. Originating with Denmark's 2017 “TechPlomacy” initiative, tech diplomacy has gained global momentum, with over two dozen countries adopting
Corneliu Bjola, Markus Kornprobst
wiley   +1 more source

Tech Diplomacy and the Digital International Order: The Case of the EU–U.S. Trade and Technology Council

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines the evolving role of the U.S.–EU Trade and Technology Council (TTC) in advancing the EU's digital diplomacy, with a particular focus on its contribution to global digital ordering. Positioned at the intersection of normative engagement and regulatory coordination, the TTC operates as a hybrid mechanism that integrates ...
Corneliu Bjola, Raluca Csernatoni
wiley   +1 more source

Downside risk similarity and M&As

open access: yesContemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen   +3 more
wiley   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew   +3 more
wiley   +1 more source

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

Leveraging Social Networks for Cyber Threat Intelligence: Analyzing Attack Trends and TTPs in the Arab World

open access: yesIEEE Access
The primary objective of this study is to investigate cybercrime threat intelligence in the context of attack trends and tactics, techniques, and procedures (TTPs) employed by cyber attack groups targeting the Arab world.
Seokhee Lee   +2 more
doaj   +1 more source

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

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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