Results 201 to 210 of about 157,721 (269)

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité

Contemporary Accounting Research, EarlyView.
ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček   +3 more
wiley   +1 more source

Anomaly detection of cybersecurity behavior using cross-sequence aligned transformer-A dynamic recognition approach for high-frequency interaction patterns. [PDF]

PLoS One
Han S, Bin D, Ling Y, Lin C.
europepmc   +1 more source

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

Abacus, 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, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

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

BERT-spaCy hybrid NLP and blockchain-enhanced adaptive CTI for IOC extraction and threat prediction. [PDF]

Sci Rep
Mishra S, Alfahidah RA, Alharbi F.
europepmc   +1 more source

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach

Accounting &Finance, EarlyView.
ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza, Juan Antonio Rodríguez‐Sanz, Benjamín Sahelices, Fernando Tejerina‐Gaite, César Vaca   +4 more
wiley   +1 more source

Quantum resistant blockchain and deep learning revolutionize secure communications for autonomous vehicles. [PDF]

Sci Rep
Alluhaibi R.
europepmc   +1 more source

Developing Predictive and Explainable Models for Cryptocurrency Delistings: A Case Study of Binance Exchange

Asia-Pacific Journal of Financial Studies, EarlyView.
Abstract This study develops an explainable machine learning model to predict cryptocurrency delistings using Binance data. It combines quantitative indicators (price, volume) with qualitative data from real‐time news and Reddit. Latent Dirichlet Allocation (LDA) is used to extract topic trends and community reactions, which are transformed into time ...
Sungju Yang, Hunyeong Kwon
wiley   +1 more source

Incident-aware smart prioritization framework for penetration testing and prevention of URL-based cybersecurity attacks in industry 4.0 IoT networks. [PDF]

Sci Rep
Nurlan Z, Gabdullayev D, Mukhametzhanova B, Zhakiyev N, Sonny I, Ala'anzy MA, Ahmad Z, Amirgaliyev B.   +7 more
europepmc   +1 more source