Results 191 to 200 of about 164,979 (324)

A fusion safety and security analysis framework for intelligent and connected vehicles. [PDF]

open access: yesPLoS One
Sun B   +7 more
europepmc   +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

Editorial: Machine learning for cybersecurity. [PDF]

open access: yesFront Artif Intell
Wickramasinghe Brahmana CS   +3 more
europepmc   +1 more source

To pay or not: game theoretic models of ransomware [PDF]

open access: yes, 2019
August   +38 more
core   +1 more source

Digital Gains: FinTech Development and Labour Share

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Capital market development and technological innovation affect the labour income share and resource allocation, but the link between financial innovation and the labour share remains unclear. This paper examines the labour income share through the lens of financial innovation.
Yuqiang Cao   +4 more
wiley   +1 more source

Enhanced intrusion detection in cybersecurity through dimensionality reduction and explainable artificial intelligence. [PDF]

open access: yesSci Rep
Alamro H   +7 more
europepmc   +1 more source

The Price of Control: Pandemic Lockdowns and Perceived Earnings Quality

open access: yesAccounting &Finance, EarlyView.
ABSTRACT In this study, we investigate whether investors perceived earnings quality to be impaired by lockdown policies implemented to control the spread of COVID‐19. Using a sample of American Depositary Receipts (ADR) firms, we find that investors perceived earnings quality to be adversely impacted as the lockdown period lengthened.
Lin‐Hui Yu   +3 more
wiley   +1 more source

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