Results 181 to 190 of about 3,039 (245)

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, Volume 43, Issue 2, Page 1034-1063, Summer 2026.
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

A server-assisted secure blockchain model for residential demand response in smart grids. [PDF]

Sci Rep
Ghosh A, Goswami AK, Shuaibu HA, Ustun TS.   +3 more
europepmc   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, Volume 66, Issue 2, Page 1972-1999, June 2026.
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

Leveraging technologies for data management and sharing to foster collaboration and implement data spaces. [PDF]

Data Brief
Chrysakis I, Antzoulatos G, Sánchez L, Parreira JX, Skoutas D, Jayawardene I, Bernardo RD, Vargiu E, Vrochidis S, Mannens E.   +9 more
europepmc   +1 more source

Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach

Accounting &Finance, Volume 66, Issue 2, Page 1847-1868, June 2026.
ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal, Jacqueline Birt, Mark Holub, Warrick van Zyl   +3 more
wiley   +1 more source

Architectural patterns for health information systems: a systematic review. [PDF]

Front Digit Health
Casanova R, Villa-Garzon FA, Branch-Bedoya JW.   +2 more
europepmc   +1 more source

Differences in the Determinants of Life Satisfaction Among Elderly Single‐Person Households by Community Type

Asian Social Work and Policy Review, Volume 20, Issue 2, June 2026.
ABSTRACT Amid rapid population aging and shifts in family structures, improving the quality of life (QOL) for elderly individuals living alone has become an urgent challenge. This study analyzed factors influencing life satisfaction among rural‐ and urban‐type elderly one‐person households using data from the 2023 Korean Elderly Survey.
Sang Woo Lee, Sang Hyeon Lee
wiley   +1 more source

Blockchain-Enabled Electronic Health Record Model for Managing Patients' Vital Data and Medical Reports. [PDF]

Blockchain Healthc Today
Sharma A, Kaushal RK, Chitkara NK, Boonchieng E.   +3 more
europepmc   +1 more source

Can Central Bank Digital Currencies Promote the Internationalization of Currencies?

European Financial Management, Volume 32, Issue 3, Page 994-1004, June 2026.
ABSTRACT Using multinational data (2000–2023), this study employed system GMM and fixed‐effects models to examine CBDC's impact on currency internationalization through a framework measuring ‘market acceptance’ and ‘policy drive.’ The results indicated that CBDC advancement significantly promotes currency internationalization.
Haodong Gu
wiley   +1 more source

Enhancing student data privacy in virtual learning with blockchain and advanced encryption. [PDF]

PLoS One
Fan Y.
europepmc   +1 more source