Results 211 to 220 of about 296,814 (307)

Establishment of the Kuwait Poison Control Center: From concept to operations. [PDF]

open access: yesToxicol Rep
Aloumi A   +3 more
europepmc   +1 more source

FDI in Services: How Data Provisions Are Shaping the New Global Economy

open access: yesGlobal Policy, EarlyView.
ABSTRACT Coinciding with a process of slowbalization in goods, cross‐border flows of services have experienced a sharp increase, with FDI through commercial presence emerging as the dominant mode of international services supply. At the same time, a growing number of trade agreements have incorporated binding data‐related provisions aimed at regulating
Carmen Díaz‐Mora   +2 more
wiley   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

A problem of Epic proportion. [PDF]

open access: yesPLOS Digit Health
Abulibdeh R   +5 more
europepmc   +1 more source

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

open access: yesContemporary 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   +3 more
wiley   +1 more source

Hardware-enhanced data security for Internet of Things. [PDF]

open access: yesFundam Res
Xia Y   +6 more
europepmc   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, 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   +3 more
wiley   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

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