Results 251 to 260 of about 175,312 (289)

How do auditors price financial secrecy culture? An international study

Asian Review of Accounting
PurposeThis research examines the influence of financial secrecy culture on audit fees. Additionally, we investigate the potential moderating effect of adopting International Financial Reporting Standards (IFRS) on the relationship between financial secrecy culture and audit fees.Design/methodology/approachWe use an international dataset comprising 249,
Xuan Sean Sun, Muhammad Nurul Houqe, Md. Borhan Uddin Bhuiyan, Mahbub Zaman   +3 more
openaire   +1 more source

On self‐boundary: A study of the development of the concept of secrecy

British Journal of Medical Psychology, 1988
The child's developing concept of a ‘boundary’ between an inner world of ‘self’ and an outer world ‘non‐self’ is central to a number of systems of psychodynamic theory. The notion of boundary is also essential to Piaget. Despite the evident importance of the subject, there have been few attempts to discover the age at which this concept emerges.
R, Meares, W, Orlay
openaire   +2 more sources

A Unifying Decision-Making Framework to study secrecy in Discrete event systems

2012 20th Mediterranean Conference on Control & Automation (MED), 2012
This paper deals with secrecy, i.e. how an information-flow property of system can be kept secret from observers. Recently, a discrete-event system based model has been developed to study secrecy. With such a model, secrecy preservation of a property is modeled as the impossibility for observers to determine whether executed event sequences belong or ...
Ahmed Khoumsi, Lucien Ouedraogo
openaire   +1 more source

Secrecy culture, client importance, and auditor reporting behavior: an international study

Managerial Auditing Journal
Purpose This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture. Design/methodology/approach The authors empirically examine the research question based on a data set of 33 countries for the period from 1995 to 2018.
Brian M. Lam, Phyllis Lai Lan Mo, Md Jahidur Rahman   +2 more
openaire   +1 more source

Strictly positive secrecy of IoT: A case study involving correlated eavesdroppers

MILCOM 2017 - 2017 IEEE Military Communications Conference (MILCOM), 2017
The evaluation of an IoMT system needs to include the assessment of LPI, LPE, or LPD. To provide a building block for these metrics, in this paper, we introduce the notion of the information-theoretic secrecy. In particular, we focus on the shadowing fading with the log-normal distribution.
openaire   +1 more source

On the Outside Looking In: Secrecy and the Study of Authoritarian Regimes*

Social Science Quarterly, 2016
ObjectiveThis study seeks to show how authoritarian secrecy complicates the reliable identification of the inner power configuration in dictatorships. This topic is relevant to recent research on autocratic regime subtypes and institutions.MethodsThe study pursues a theoretical and conceptual analysis of the implications of heteronomous structures of ...
openaire   +1 more source

Theorising and Studying Democratic Secrecy

2023
openaire   +1 more source

Secrecy Performance for RIS-Based Integrated Satellite Vehicle Networks With a UAV Relay and MRC Eavesdropping

IEEE Transactions on Intelligent Vehicles, 2023
Feng Zhou, Xingwang Li, Mamoun Alazab
exaly  

AF Relaying Secrecy Performance Prediction for 6G Mobile Communication Networks in Industry 5.0

IEEE Transactions on Industrial Informatics, 2022
Lingwei Xu, Ye Tao, Xu Yu
exaly  

Governmental Secrecy and the Founding Fathers: A Study in Constitutional Controls

Michigan Law Review, 1983
George M. Dennison, Daniel N. Hoffman
openaire   +2 more sources