Results 141 to 150 of about 15,905 (276)

Auditability in the Digital Age

International Journal of Auditing, EarlyView.
ABSTRACT In this Perspective essay, I offer some provocations about the future of auditing. I suggest that auditing is currently undergoing technological change in its practice unlike any other in its history in which notions of evidence and auditability have become fluid.
Michael Power
wiley   +1 more source

How to Demonstrate Trustworthy Use of AI in Public Services: A Case Study

Information Systems Journal, EarlyView.
ABSTRACT Government leaders across the globe are grappling with how to harness and integrate artificial intelligence (AI) to enhance public service delivery and efficiency. Yet, a key challenge faced is how to build and maintain the trust of stakeholders. Trust is critical for the acceptance and sustained adoption of AI technologies, as well as to gain
Natalie Smith, Nicole Gillespie, Tapani Rinta‐Kahila, Steven Lockey, Javad Pool, Caitlin Curtis   +5 more
wiley   +1 more source

Evaluating the Control of Money Laundering and Its Underlying Offences: the Search for Meaningful Data. [PDF]

Asian J Criminol, 2020
Levi M.
europepmc   +1 more source

From Open Banking Regulation to Platform Orchestration: The Evolution of Digital Platform Governance

Information Systems Journal, EarlyView.
ABSTRACT This study contributes to information systems (IS) scholarship by extending platform governance theory to regulatory contexts, explaining how regulatory forces co‐evolve with technological architectures to shape openness and control. This research examines the evolution of platform governance in the context of open banking, where regulatory ...
Priyadharshini Muthukannan, Daniel Gozman, Barney Tan, Prakash Dhavamani   +3 more
wiley   +1 more source

A better European Union architecture to fight money laundering. Bruegel Policy Contribution Issue n˚19 | October 2018 [PDF]

, 2018
A series of banking scandals in multiple EU countries has underlined the shortcomings of Europe's anti-money laundering regime. The impact of these shortcomings has been further underlined by changing geopolitics and by the new reality of European ...
Kirschenbaum, Joshua, Véron, Nicolas.
core  

How and Why EU Institutions Promote the Digital Euro: The Politics of a Central Bank Digital Currency (CBDC)

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The future of money is a crucial issue in the digital age, and the emergence of central bank digital currencies (CBDCs) is widely recognised as a transformative development. However, despite its significant implications for monetary sovereignty, regulatory governance and strategic autonomy, we know relatively little about the political ...
Sebastian Heidebrecht
wiley   +1 more source

Exposure and Emotional Reactivity to Daily Stressors in Same‐Sex and Different‐Sex Marriages

Journal of Marriage and Family, EarlyView.
ABSTRACT Objective This study examines differences in exposure and emotional reactivity to daily stressors for women and men in same‐sex and different‐sex marriages. Background Prior research on daily stress processes in marriage suggests that women may face heightened exposure and emotional reactivity to daily stressors compared to men. However, prior
Michael A. Garcia, Rachel Donnelly, Debra Umberson   +2 more
wiley   +1 more source

MONEY LAUNDERING, PREDICATE OFFENCES AND PROFESSIONAL MONEY LAUNDERING PERPETRATORS

Iustinianus Primus Law Review
Money laundering is a serious offence mostly connected to organized crime that undermines financial integrity and markets, and erodes public trust in institutions.
Aleksandra Deanoska Trendafilova
doaj  

Organized Crime, Corruption, and Economic Growth

Journal of Regional Science, Volume 65, Issue 2, Page 535-560, March 2025.
ABSTRACT In this paper, we study the relationship between organized crime, corruption, and economic growth on a data set from Italian regions for the period 1996–2013. Our working hypothesis is that organized crime can embezzle part of the public expenditure aimed at productive uses by threatening and bribing public officers. To assess the consequences
Tamara Fioroni, Andrea Mario Lavezzi, Giovanni Trovato   +2 more
wiley   +1 more source

The Cost of Convenience: A Hedonic Approach to Travel Time Valuation and Cost‐Benefit Analysis

Journal of Regional Science, EarlyView.
ABSTRACT This paper presents a novel revealed‐preference approach to estimating the value of travel time (VTT) and calculating consumer surplus for the economic evaluation of transport infrastructure. Departing from traditional stated‐preference models, we derive time valuations by linking residential rental transactions in Greater Sydney to employment
Isaac Mann, David M. Levinson
wiley   +1 more source