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Gülsah Atagan, Aylin Kavak
Pág. 34 - 57
If we looked at the oldest fraud and its history, it goes to until the invention of money (about 750 th year B.C ).There is also certain range of fraud in the barter system. After merchandise commoditizati...
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Jiawei Han, Qingsa Li, Ying Xu, Yan Zhu and Bingxin Wu
Artificial intelligence-generated content (AIGC) technology has had disruptive results in AI, representing a new trend in research and application and promoting a new era of AI. The potential benefits of this technology are both profound and diverse. How...
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Vangelis Malamas, George Palaiologos, Panayiotis Kotzanikolaou, Mike Burmester and Dimitris Glynos
Although there are several access control systems in the literature for flexible policy management in multi-authority and multi-domain environments, achieving interoperability and scalability, without relying on strong trust assumptions, is still an open...
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Almira Alifina Islamay, Sri Trisnaningsih
Pág. 311 - 322
This study aims to determine and examine the impact of the application of regional financial accounting information systems and accounting understanding on the quality of financial reports with internal audit as an intervention variable at the Regional F...
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Juan Carlos López-Pimentel, Luis Alberto Morales-Rosales and Ignacio Algredo-Badillo
The current digital age, mainly characterized by an economy based upon information technology, demands a data integrity service, even more so because organizations and companies are migrating their services over the cloud. This is not a simple task; it i...
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Yaolin Lin, Jingye Liu, Kamiel Gabriel, Wei Yang and Chun-Qing Li
Buildings consume about 40% of the global energy. Building energy consumption is affected by multiple factors, including building physical properties, performance of the mechanical system, and occupants? activities. The prediction of building energy cons...
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Wahyu Febri Ramadhan Sudirman,Anggun Pratiwi,Ravi Adams
Pág. 91 - 108
The board of directors is one of the components of corporate governance used by the company to improve the firm's performance both in the long and short term so that the characteristics of the board become one of the key factors to running a good governa...
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Victor Chang, Lewis Golightly, Paolo Modesti, Qianwen Ariel Xu, Le Minh Thao Doan, Karl Hall, Sreeja Boddu and Anna Kobusinska
The rapid advancement of internet technologies has dramatically increased the number of connected devices. This has created a huge attack surface that requires the deployment of effective and practical countermeasures to protect network infrastructures f...
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Alessio Faccia, Vishal Pandey and Charu Banga
Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and ...
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Rizki Ade Setiawan,(Sekolah Tinggi Ekonomi Islam SEBIIndonesia)Sepky Mardian,(Sekolah Tinggi Ekonomi Islam SEBIIndonesia)
Pág. 156 - 170
This study aims to analyze and evaluate the supervision of shariah compliance in the Baitul Maal Wattamwil (BMT) in the Depok City. The institutional and system approach is used to see the level of supervision carried out. This study uses primary d...
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