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نتیجه جستجو - Auditing

تعداد مقالات یافته شده: 69
ردیف عنوان نوع
1 IoTracker: A probabilistic event tracking approach for data-intensive IoT Smart Applications
IoTracker: یک رویکرد ردیابی رویداد احتمالی برای برنامه‌های هوشمند اینترنت اشیا با داده های فشرده-2022
Smart Applications for cities, industry, farming and healthcare use Internet of Things (IoT) approaches to improve the general quality. A dependency on smart applications implies that any misbehavior may impact our society with varying criticality levels, from simple inconveniences to life-threatening dangers. One critical challenge in this area is to overcome the side effects caused by data loss due to failures in software, hardware, and communication systems, which may also affect data logging systems. Event traceability and auditing may be impaired when an application makes automated decisions and the operating log is incomplete. In an environment where many events happen automatically, an audit system must understand, validate, and find the root causes of eventual failures. This paper presents a probabilistic approach to track sequences of events even in the face of logging data loss using Bayesian networks. The results of the performance analysis with three smart application scenarios show that this approach is valid to track events in the face of incomplete data. Also, scenarios modeled with Bayesian subnets highlight a decreasing complexity due to this divide and conquer strategy that reduces the number of elements involved. Consequently, the results improve and also reveal the potential for further advancement.
Keywords: Smart applications | Event tracker | Probabilistic tracker | Bayesian networks
مقاله انگلیسی
2 Efficient biometric-based identity management on the Blockchain for smart industrial applications
مدیریت هویت مبتنی بر بیومتریک کارآمد در Blockchain برای کاربردهای صنعتی هوشمند-2021
In this work, we propose a new Blockchain-based Identity Management system for smart industry. First, we describe an efficient biometric-based anonymous credential scheme, which supports selective disclosure, suspension/thaw and revocation of credentials/entities. Our system provides non-transferability through a freshly computed hidden biometric attribute, which is generated using a secure fuzzy extractor during each authentication. This mechanism combined with offchain storage guarantees GDPR compliance, which is required for protecting user’s data. We define blinded (Brands) DLRep scheme to provide multi-show unlinkability, which is a lacking feature in Brands’ credential based systems. For larger organizations, we re-design the system by replacing the Merkle Tree with an accumulator to improve scalability. The new system enables auditing by adapting the standard Industrial IoT (IIoT) Identity Management Lifecycle to Blockchain. Finally, we show that the new proposal outperforms BASS, i.e. the most recent blockchain-based anonymous credential scheme designed for smart industry. The computational cost at the user-side (can be a weak IoT device) of our scheme is 8-times less than that of BASS. Thus, our system is more suitable for IIoT.© 2020 Elsevier B.V. All rights reserved.
Keywords: Identity management | Smart industry | Blockchain | Non-transferability | Biometrics | DLRep | Multi-show unlinkability | Selective disclosure | Accumulators
مقاله انگلیسی
3 Accounting and auditing of credit loss estimates: The hard and the soft
حسابداری و حسابرسی تخمین زیان اعتباری: سخت و نرم-2021
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses (ECL). The paper explores the role of bank management in estimating and recognizing ECL, and how external auditors challenge the resulting figures. Based on analysis of G-SIB disclosures, it concludes that management and auditors tend to prioritize observable and verifiable, hard information to reduce challenge to their reported estimates and protect against the threat of legal liability. Emphasis on such information facilitates loss deferral, damaging the reliability of banks’ financial reporting, obscuring their safety and soundness picture and jeopardizing financial stability. Based on these conclusions, the paper seeks to open a new path to the research and policy analysis of credit loss recognition, introducing proposals to address the procyclicality of credit loss accounting by tackling inappropriate incentives that decouple risk taking from its translation onto banks’ financial statements.
keywords: انتظارات اعتباری انتظار می رود | عدم تقارن اطلاعات | افشای | عوارض جانبی | ثبات اقتصادی | پروسیکیت | Expected Credit Losses | Information asymmetries | Disclosures | Externalities | Financial stability | Procyclicality
مقاله انگلیسی
4 The convergence of big data and accounting: innovative research opportunities
همگرایی داده های بزرگ و حسابداری: فرصت های تحقیق نوآورانه-2021
This study aims to develop accounting standards, curriculums, and research to cope with the rapid development of big data. The study presents several potential convergence points between big data and different accounting techniques and theories. The study discusses how big data can overcome the data limitations of six accounting issues: financial reporting, performance measurement, audit evidence, risk management, corporate budgeting and activity-based techniques. It presents six exciting research questions for future research. Then, the study explains the potential convergence between big data and agency theory, stakeholders theory, and legitimacy theory. This theoretical study develops new convergence points between big data and accounting by reviewing the literature and proposing new ideas and research questions. The conclusion indicates a significant conver- gence between big data and accounting on the premise that data is the heart of accounting. Big data and advanced analytics have the potential to overcome the data limitations of accounting techniques that require estimations and predictions. A remarkable convergence is argued between big data and three accounting the- ories. Overall, the study presents helpful insights to members of the accounting and auditing community on the potential of big data.
keywords: اطلاعات بزرگ | تجزیه و تحلیل | حسابداری | علم داده | هوش تجاری | Big data | Analytics | Accounting | Data science | Business intelligence
مقاله انگلیسی
5 Blockchain and other distributed ledger technologies: Where is the accounting?
بلاک چین و سایر فناوری های دفتر کل توزیع شده: حسابداری کجاست؟-2021
In a recent survey of academic research, Fintech related topics, broadly classified as cryptocurrency studies, were by far the most researched topics in the social sciences. However, we have observed that, perhaps surprisingly, even though crypto-currencies rely on a distributed accounting ledger technology, relatively few of those studies were conducted by accounting academics. While some of the features of a system like Bitcoin do not necessarily rely on a traditional accounting knowledge, this knowledge is key in designing effective real-world distributed systems. Building on a foundational framework developed by Risius and Spohrer (2017), we provide support for their hypothesis that to date, research in this area has been predominantly of a somewhat narrow focus (i.e., based upon exploiting existing programming solutions without adequately considering the fundamental needs of users). This is particularly reflected by the abundance of Bitcoin-like crypto-currency code-bases with little or no place for business applications. We suggest that this may severely limit an appreciation of the relevance and applicability of decentralized systems, and how they may support value creation and improved governance. We provide supporting arguments for this statement by considering four applied classes of problems where a blockchain/distributed ledger can add value without requiring a crypto-currency to be an integral part of the functioning system. We note that each class of problem has been viewed previously as part of accounting issues within the legacy centralized ledger systems paradigm. We show how accounting knowledge is still relevant in the shift from centralized to decentralized ledger systems. We advance the debate on the development of (crypto-currency free) value-creating distributed ledger systems by showing that applying accounting knowledge in this area has potentially a much wider impact than that currently being applied in areas limited to auditing and operations management. We develop a typology for general distributed ledger design which assists potential users to understand the wide range of choices when developing such systems.
keywords: بارکش | توزیع شده | انطباق قانونی | قراردادهای هوشمند | دارایی Provenance | Blockchain | Distributed ledger | Regulatory compliance | Smart contracts | Asset provenance
مقاله انگلیسی
6 Analysis on the strategy of improving management consulting business performance: Evidence on a management consulting company established by an accounting firm
تجزیه و تحلیل استراتژی بهبود عملکرد کسب و کار مشاوره مدیریت: شواهدی در مورد یک شرکت مشاوره مدیریت تاسیس شده توسط یک شرکت حسابداری-2021
Based on the viewpoint of the establishment of an additional management consulting company in an accounting firm, as well as the allied management consulting business and operations between the two accounting firms and management consulting companies, this paper discusses the key factors affecting management consulting business performance and then develops and empirically analyzes three regression models of management consulting business performance to conduct empirical analysis. It is found that the two models of the annual revenues and operating profits of management consulting companies show consistent results. When an accounting firm has the behavior of engaging in work in China and applying e-commerce in operation, and when the salary percentage of senior employees, percentage of management consultants, percentage of CPA-qualified employees, professionalism of employees, and concentration of business markets are all higher, positive benefits can arise for the management consulting companies, which can also help the allied management consulting business performance of the accounting firm and management consulting company. In addition, when the percentages of management consultants and CPA-qualified employees in the accounting firm are higher, a positive influence on the allied management consulting business performance of the accounting firm and management consulting company can be achieved. In terms of the control variables, there is no significant influence on the firm scale of the operating profits of management consulting companies, and the other control variables based on the three management consulting business models have a significant positive influence; i.e., the longer the history of the management consulting company, the bigger the scale of the accounting firm, and the better the management consulting business performance. It is expected that the results can provide a reference for the operational management of the consulting market, as well as the planning of future development strategies for managers of accounting firms. The results could help enable accounting firms to break through operational bottlenecks, strengthen competitive advantages, and improve the operational performance of accounting firms and management consulting companies in a highly competitive traditional auditing and tax business market.
keywords: شرکت مشاوره مدیریت | کسب و کار مشاوره مدیریت | حسابداری | عملکرد عملیاتی | اتحاد استراتژی | Management consulting company | Management consulting business | Accounting firm | Operating performance | Strategy alliance
مقاله انگلیسی
7 The dual function of explanations: Why it is useful to compute explanations
توضیحات تابع دوگانه: چرا توضیحات محاسبه مفید است-2020
Whilst the legal debate concerning automated decision-making has been focused mainly on whether a ‘right to explanation’ exists in the GDPR, the emergence of ‘explainable Artificial Intelligence’ (XAI) has produced taxonomies for the explanation of Artificial Intelligence (AI) systems. However, various researchers have warned that transparency of the algorithmic processes in itself is not enough. Better and easier tools for the assessment and review of the socio-technical systems that incorporate automated decision-making are needed. The PLEAD project suggests that, aside from fulfilling the obligations set forth by Article 22 of the GDPR, explanations can also assist towards a holistic compliance strategy if used as detective controls. PLEAD aims to show that computable explanations can facilitate monitoring and auditing, and make compliance more systematic. Automated computable explanations can be key controls in fulfilling accountability and data-protection-by-design obligations, able to empower both controllers and data subjects. This opinion piece presents the work undertaken by the PLEAD project towards facilitating the generation of computable explanations. PLEAD leverages provenance-based technology to compute explanations as external detective controls to the benefit of data subjects and as internal detective controls to the benefit of the data controller.
Keywords: Automated decisions | Artificial intelligence | Explainability | Explainable AI | GDPR
مقاله انگلیسی
8 Tax evasion on a social network
فرار مالیاتی در یک شبکه اجتماعی-2020
We relate tax evasion behavior to a substantial literature on social comparison in judge- ments. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their social network. The unique Nash equilibrium of the model re- lates optimal evasion to a (Bonacich) measure of network centrality: more central taxpay- ers evade more. Given that tax authorities are now investing heavily in big-data tools that aim to construct social networks, we investigate the value of acquiring network informa- tion. We do this using networks that allow for celebrity taxpayers, whose consumption is seen widely, and who are systematically of higher wealth. We show that there are pro- nounced returns to the initial acquisition of network information, especially in the pres- ence of celebrity taxpayers.
Keywords: Tax evasion | Social networks | Network centrality | Optimal auditing | Social comparison | Relative consumption
مقاله انگلیسی
9 Information disclosure structure in supply chains with rental service platforms in the blockchain technology era
ساختار افشای اطلاعات در زنجیره های عرضه با سیستم عامل های خدمات اجاره ای در عصر فناوری بلاکچین -2019
In platform operations for rental services, product information disclosure (supported by the blockchain technology) is critical to attract customers. We build a stylized duopoly model to analyze the product-informationdisclosure Nash game between two rental service platforms whose products-to-rent are substituble. We derive the equilibrium level of product information disclosure and identify conditions under which the platforms choose to disclose or not to disclose information, which correspond to different types of supply chains. For the basic model, we find that there exists a critical threshold on the information-sensitive consumers which helps each platform decide whether or not to disclose product information. If the information auditing cost is sufficiently small, both platforms should disclose the product information as much as possible. For products with higher profit margin, both platforms are more likely to disclose information. We also explore the impacts of product information disclosure on the consumer surplus and seller benefits, and discuss the roles played by the blockchain technology. To check robustness of the results as well as to examine different supply chain configurations, we extend the analysis to the cases including (i) the platforms are risk averse in decision making, (ii) rather than selling the product, the seller (owner of the product) consigns the product to the platform and shares a revenue, and (iii) rather than two competing platforms, there is a common rental service platform providing service for two substitutable products. We find that the core insights remain valid in all the extended models. Managerial implications are discussed.
Keywords: Product information disclosure game | Economics analysis | Rental service platforms | Competition | Multi-products
مقاله انگلیسی
10 Blockchain-based fair payment smart contract for public cloud storage auditing
قرارداد هوشمند پرداخت عادلانه مبتنی بر بلاکچین برای ممیزی ذخیره سازی ابر عمومی-2019
Cloud storage plays an important role in today’s cloud ecosystem. Increasingly clients tend to outsource their data to the cloud. In spite of its copious advantages, integrity has always been a significant issue. The audit method is commonly used to ensure integrity in cloud scenarios. However, traditional auditing schemes expect a third-party auditor (TPA), which is not always available in the real world. Also, the former scheme implies a limited pay- as-you-go service, as it requires the client to pay for the service in advance. In this paper, we aim to address the aforementioned drawback by adopting blockchain to replace TPA and designing a blockchain-based fair payment smart contract for public cloud storage auditing. In our system, data owner and cloud service provider (CSP) will run a blockchain-based smart contract. The contract ensures that the CSP is required to submit data possession proof regularly. The CSP gets paid only if the verification is passed; otherwise, it gets no remuneration but has to pay the penalties. To reduce the number of interactions in the execution of contract, we present the notion of non-interactive public provable data possession and design a blockchain-based smart contract for public cloud storage auditing based on this primitive.
Keywords: Blockchain | Smart contract | Public auditing | Fair payment | Cloud storage
مقاله انگلیسی
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