Results 201 to 210 of about 196,474 (374)
The advanced world has changed the way people, organizations, and governments associated, conduct commerce, and store touchy information. With the developing dependence on computerized advances such as cloud computing, e-commerce, social media, and the Web of Things , cybersecurity has ended up a squeezing concern.
openaire +2 more sources
The Price of Control: Pandemic Lockdowns and Perceived Earnings Quality
Accounting &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
Accounting &Finance, EarlyView.ABSTRACT This study investigates how external auditors use heuristics to resolve complex audit matters when using audit data analytics (ADA). The use of ADA technologies, tools, and applications has led to the emergence of many challenges for the auditing profession, including those related to cognitive heuristics and auditor skills.
Mohammed Alsaif +3 more
wiley +1 more source
Economic Security and New Industrial Policy
Asian Economic Policy Review, EarlyView.ABSTRACT The paper analyzes the emergence of Japan's economic security strategy to address the risks of weaponized interdependence in a context of heightened geopolitical tension. We detail the rapid institutionalization of economic security measures through the adoption of an Economic Security Promotion Act and ongoing reforms in areas such as foreign
Shiro Armstrong +2 more
wiley +1 more source
Australasian Journal of Dermatology, EarlyView.ABSTRACT Background/Objectives This study explored the views of dermatologists in Australia on the use of Artificial Intelligence (AI) in dermatology. Method Fellows and Trainees of the Australasian College of Dermatologists (ACD) were invited to participate in an anonymous online survey, resulting in a sample of 122 completed surveys (response rate 16.
Brad Partridge +7 more
wiley +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study examines the mediating role of firm reputation in the relationship between corporate digital responsibility (CDR) and financial performance in an emerging market, Ethiopia. An online cross‐sectional survey was used to collect data from 126 agricultural, manufacturing, and service firms.
Stephen Oduro +2 more
wiley +1 more source
Proceedings of the Cybersecurity in Cyber-Physical Systems Workshop, April 23-24, 2012
, 2013 Tanya L. Brewer
openalex +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study examines the impact of audit committee characteristics, specifically independence and expertise, on sustainability performance. It also explores the mediating role of sustainability reporting quality in the relationship between audit committee characteristics and sustainability performance.
Rosalinda Santonastaso +2 more
wiley +1 more source