Results 241 to 250 of about 1,527 (301)

Remote working and the new geography of local service spending

open access: yesEconomica, Volume 93, Issue 369, Page 188-208, January 2026.
Abstract Remote working has rapidly become the new norm in many sectors, at least some of the time. Remote working changes where workers spend much of their time and the geographical location of demand, particularly for local personal services (LPS).
Gianni De Fraja   +4 more
wiley   +1 more source

An MLWE-Based Cut-and-Choose Oblivious Transfer Protocol. [PDF]

open access: yesEntropy (Basel)
Tang Y   +5 more
europepmc   +1 more source

Does Risk Matter? An Audit Risk Approach for Technology Adoption in Financial Audits

open access: yesInternational Journal of Auditing, Volume 30, Issue 1, Page 86-106, January 2026.
ABSTRACT Technology adoption models are widely applied to examine factors influencing the use of computer‐assisted audit techniques and tools (CAATTs). However, these models do not incorporate audit risk components and the risk‐based approach embedded in auditing standards, limiting their relevance to the auditing domain.
Alon Cohen, Jeffrey Kantor, Shalom Levy
wiley   +1 more source

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