Results 151 to 160 of about 1,175,680 (325)

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

From Tweets to Threats: A Survey of Cybersecurity Threat Detection Challenges, AI-Based Solutions and Potential Opportunities in X

Applied Sciences
The pervasive use of social media platforms, such as X (formerly Twitter), has become a part of our daily lives, simultaneously increasing the threat of cyber attacks.
Omar Alsodi, Xujuan Zhou, Raj Gururajan, Anup Shrestha, Eyad Btoush   +4 more
doaj   +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

Advancing cybersecurity: a comprehensive review of AI-driven detection techniques

Journal of Big Data
As the number and cleverness of cyber-attacks keep increasing rapidly, it's more important than ever to have good ways to detect and prevent them.
Aya H. Salem, Safaa M. Azzam, O. E. Emam, Amr A. Abohany   +3 more
doaj   +1 more source

Evolution Cybercrime—Key Trends, Cybersecurity Threats, and Mitigation Strategies from Historical Data

Analytics
The landscape of cybercrime has undergone significant transformations over the past decade. Present-day threats include AI-generated attacks, deep fakes, 5G network vulnerabilities, cryptojacking, and supply chain attacks, among others.
Muhammad Abdullah, Muhammad Munib Nawaz, Bilal Saleem, Maila Zahra, Effa binte Ashfaq, Zia Muhammad   +5 more
doaj   +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

A topological exploration of convergence/divergence of human‐mediated and algorithmically mediated pedagogy

British Journal of Educational Technology, EarlyView.
We explore a topological model that situates teachers' agency as a constituent element within the convergent and divergent dynamics at the intersection of human‐mediated and algorithmically mediated pedagogies. Ubiquitous AI in education is designed to simulate, emulate and automate human processes and behaviours through datafication.
Keith Turvey, Norbert Pachler
wiley   +1 more source

A GPT-Based Approach for Cyber Threat Assessment

AI
Background: The increasing prevalence of cyber threats in industrial cyber–physical systems (ICPSs) necessitates advanced solutions for threat detection and analysis.
Fahim Sufi
doaj   +1 more source

Parental Understandings of ‘Stranger Danger’: Balancing Fear of Victimisation by Strangers Against Enabling Autonomy and Independence in Children

Children &Society, EarlyView.
ABSTRACT For decades, children have been taught about ‘stranger danger’. Fear of the stranger has been associated with overly cautious parenting strategies, and the curtailing of freedoms as children transition to adolescents. This article aims to examine the extent to which parents consider this issue of stranger danger in their decisions to grant ...
Craig Collie
wiley   +1 more source