Results 291 to 300 of about 252,340 (344)

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

Analysis of the current situation and influencing factors of burnout of medical insurance specialists in public hospitals in Guangxi, China under the background of the "Sanming Model" reform- cases of healthcare system reform from low and middle income regions. [PDF]

BMC Health Serv Res
Wu Y, Huang J, Hai J, Huang L, Wu T, Ding Q, Wei Z, Zhao J, Liang B, Zhu P.   +9 more
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Victimization mechanisms and countermeasures in telecom network fraud: a dual-system theoretical perspective. [PDF]

Front Psychol
Xu F, Liu A, Li X.
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

Enhancing credit card fraud detection using DBSCAN-augmented disjunctive voting ensemble. [PDF]

Sci Rep
Ghalwash MA, Abdelrazek SM, Eladawi NH, Ghalwash HA.   +3 more
europepmc   +1 more source

The Influence of Fraud Diamond, Financial Leverage, and Financial Stability on Financial Statement Fraud

Rietra Aryza Arnindhita, Sarwenda Biduri
openaire   +1 more source

Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]

Front Artif Intell
Johri A, Sayal A, Chong KM, Khoja M, N C, Jha J, Tyagi N.   +6 more
europepmc   +1 more source

HQRNN-FD: A Hybrid Quantum Recurrent Neural Network for Fraud Detection. [PDF]

Entropy (Basel)
Li YC, Zhang YF, Xu RQ, Zhou RG, Dong YL.   +4 more
europepmc   +1 more source

Pengaruh External Pressure, Financial Target, Ineffective Monitoring dan Rationalization terhadap Financial Statement Fraud pada Industri Food And Beverages yang Terdaftar di BEI Tahun 2020-2022

Dede Pramurza
openalex   +2 more sources