Results 171 to 180 of about 459,799 (286)

Navigating Sovereignty and Marine Biosecurity: The Challenge of Regulating Visiting Naval Vessels in Global Ports

open access: yesGlobal Policy, EarlyView.
ABSTRACT Environmental security has traditionally focused on climate change, resource scarcity and environmental degradation as drivers of instability and conflict. Comparatively little attention has been given to environmental biosecurity despite biological invasions representing one of the most significant and irreversible forms of environmental ...
Justin I. McDonald
wiley   +1 more source

Auditors' Response to Clients' Cyber Breaches: A Human‐Capital Perspective Réponse des auditeurs aux cyberatteintes touchant leurs clients : perspective axée sur le capital humain

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li   +3 more
wiley   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Can Enterprises Invest Efficiently in Smart Cities?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT The rapid expansion of the digital economy has accelerated smart city (SC) development in China. Using a time‐varying difference‐in‐differences approach, we examine the impact of SC policies on corporate investment efficiency. We document that SC construction significantly enhances investment efficiency, with robust results across multiple ...
Jingmiao Li   +3 more
wiley   +1 more source

Navigating the Regulatory Landscape of Artificial Intelligence in Australian Clinical Dentistry

open access: yesAustralian Dental Journal, EarlyView.
ABSTRACT Artificial intelligence (AI) is rapidly transforming clinical dentistry, with an increasing number of AI‐powered diagnostic and treatment planning tools entering the Australian healthcare market. As clinicians adopt AI‐based dental software, it is becoming increasingly important to understand the regulatory frameworks that govern them.
Rishi Ramani   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy