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Advanced Digital Auditing


Advanced Digital Auditing
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Advanced Digital Auditing


Advanced Digital Auditing
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Author : Egon Berghout
language : en
Publisher: Springer Nature
Release Date : 2022-10-29

Advanced Digital Auditing written by Egon Berghout and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-29 with Business & Economics categories.


This open access book discusses the most modern approach to auditing complex digital systems and technologies. It combines proven auditing approaches, advanced programming techniques and complex application areas, and covers the latest findings on theory and practice in this rapidly developing field. Especially for those who want to learn more about novel approaches to testing complex information systems and related technologies, such as blockchain and self-learning systems, the book will be a valuable resource. It is aimed at students and practitioners who are interested in contemporary technology and managerial implications.



Advanced Digital Technologies In Financial And Business Management


Advanced Digital Technologies In Financial And Business Management
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Author : Jyoti Batra Arora
language : en
Publisher: CRC Press
Release Date : 2025-07-11

Advanced Digital Technologies In Financial And Business Management written by Jyoti Batra Arora and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-07-11 with Business & Economics categories.


This new book explores emerging new technologies for the development of business and finance sectors, to strengthen economic growth, and to facilitate the efficiency and creation of new and innovative business and finance management applications. The book covers state-of-the-art technologies such as artificial intelligence and big data analytics in fintech and finance, blockchain technology in the insurance industry, the use of AI and data science in tax administration, the growing use of 6G in industrial automation, quantum machine learning in finance, the merging of AI and blockchain in auditing, and more. Chapters explore the collaboration between humans and machines, the application of data science and artificial intelligence in the retail sector, and AI and data science in business services with a focus on enhancing efficiency and driving innovation.



Advanced Digital Preservation


Advanced Digital Preservation
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Author : David Giaretta
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-06-01

Advanced Digital Preservation written by David Giaretta and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-06-01 with Computers categories.


There is growing recognition of the need to address the fragility of digital information, on which our society heavily depends for smooth operation in all aspects of daily life. This has been discussed in many books and articles on digital preservation, so why is there a need for yet one more? Because, for the most part, those other publications focus on documents, images and webpages – objects that are normally rendered to be simply displayed by software to a human viewer. Yet there are clearly many more types of digital objects that may need to be preserved, such as databases, scientific data and software itself. David Giaretta, Director of the Alliance for Permanent Access, and his contributors explain why the tools and techniques used for preserving rendered objects are inadequate for all these other types of digital objects, and they provide the concepts, techniques and tools that are needed. The book is structured in three parts. The first part is on theory, i.e., the concepts and techniques that are essential for preserving digitally encoded information. The second part then shows practice, i.e., the use and validation of these tools and techniques. Finally, the third part concludes by addressing how to judge whether money is being well spent, in terms of effectiveness and cost sharing. Various examples of digital objects from many sources are used to explain the tools and techniques presented. The presentation style mainly aims at practitioners in libraries, archives and industry who are either directly responsible for preservation or who need to prepare for audits of their archives. Researchers in digital preservation and developers of preservation tools and techniques will also find valuable practical information here. Researchers creating digitally encoded information of all kinds will also need to be aware of these topics so that they can help to ensure that their data is usable and can be valued by others now and in thefuture. To further assist the reader, the book is supported by many hours of videos and presentations from the CASPAR project and by a set of open source software.



Auditing Transformation


Auditing Transformation
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Author : Jan Marton
language : en
Publisher: Taylor & Francis
Release Date : 2023-08-25

Auditing Transformation written by Jan Marton and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-25 with Business & Economics categories.


This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.



A Companion To Digital Ethics


A Companion To Digital Ethics
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Author : Luciano Floridi
language : en
Publisher: John Wiley & Sons
Release Date : 2025-10-13

A Companion To Digital Ethics written by Luciano Floridi and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-10-13 with Philosophy categories.


A compilation of cutting-edge, comprehensive insights into digital ethics from leading scholars As digital technologies shape every aspect of today's society, ethical considerations have never been more pressing. In A Companion to Digital Ethics, editors Luciano Floridi and Mariarosaria Taddeo bring together leading experts to analyse key ethical challenges posed by artificial intelligence, privacy, cybersecurity, cyberwarfare, sustainability, digital consent, and many other topics. With a multidisciplinary approach, this authoritative volume introduces all the relevant topics in digital ethics clearly and accessibly, integrating insights from philosophy, law, computer science, and the social sciences. Unlike other collections that focus on specialised research or introductory overviews, this Companion strikes a critical balance—offering a systematic, comprehensive, simple yet rigorous examination of digital ethics that is both conceptually rich and practically relevant. Each chapter can be read as part of the whole or independently. Throughout the book, the contributing authors equip the reader with diverse perspectives for navigating ethical dilemmas in the evolving digital landscape, with an essential list of references and further readings. Integrating real-world examples and case studies throughout, A Companion to Digital Ethics: Explores the ethical value and implications of digital technologies and their applications Offers clear and precise analysis of both current and potential ethical challenges Includes discussions of ethical issues in contexts of technology governance and digital law Helps professionals and policymakers implement ethical principles in AI and digital technologies Contains authoritative and cutting-edge chapters, edited by two leading experts in digital ethics Whether used in academic courses or professional discussions on responsible digital innovation, A Companion to Digital Ethics is an essential guide to understanding and addressing the ethical questions of the digital age. It is a must-have resource for undergraduate and postgraduate students in any academic discipline, as well as policymakers and practitioners seeking to implement ethical frameworks for emerging technologies.



Statutory Audits In Europe


Statutory Audits In Europe
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Author : Michael Kend
language : en
Publisher: Taylor & Francis
Release Date : 2023-03-10

Statutory Audits In Europe written by Michael Kend and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-10 with Business & Economics categories.


In the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals, and concerns around competition and auditor choice, the European Commission (EC) promoted the preparation of various reports on audit policy to support a harmonisation process of European auditing regulation. Consequently, the European Union (EU) Audit Regulation and Directive was implemented from 2016. This book provides a timely picture of the audit sector and how it responds to regulatory and technological challenges. It analyses the impact of EU reforms on audit practices by comparing the UK and Italy, which, representing two very different regulatory and cultural contexts, will offer insight into how the efforts at standardising audit regulation may lead to very different organisational firm responses within Europe. It addresses issues relating to public policy work and the concerns faced by the market for audit and assurance services, in promoting audit quality, better communication about the role of the auditor, capital market stability and confidence, and auditor independence. Moreover, it highlights what the future of auditing might look like in the EU particularly now that the UK has left, and how meeting public expectations will continue to be a struggle for the accounting profession given the many problems ahead. The book encourages a deeper awareness of the challenges faced by those that monitor and certify the financial statements of the world’s largest public companies and contributes to the general understanding of this controversial industry. It will serve as a useful guide to the recent EU audit reforms, not only for academics, and research students but also to regulators, policymakers, standard setters, industry professionals, and business executives worldwide.



Technological Horizons


Technological Horizons
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Author : Hashem Alshurafat
language : en
Publisher: Emerald Group Publishing
Release Date : 2025-03-03

Technological Horizons written by Hashem Alshurafat and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-03-03 with Business & Economics categories.


Technological Horizons: Insights for Accounting, Auditing and Internal Control in Emerging Markets delves into recent transformations and offers interdisciplinary insights that can inform and guide the adaptation of accounting and auditing practices in a tech-driven era.



Digital Transformation In Accounting And Auditing


Digital Transformation In Accounting And Auditing
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Author : Arif Perdana
language : en
Publisher: Springer Nature
Release Date : 2024-02-26

Digital Transformation In Accounting And Auditing written by Arif Perdana and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-26 with Business & Economics categories.


This book elucidates the digital transformation of accounting by examining the countless challenges academic institutions encounter in the wake of technological progress. This underscores the importance of accountants in enhancing their skill set to align with today’s evolving digital landscape. The text evaluates cutting-edge technologies, such as artificial intelligence, data analytics, and blockchain, exploring their impact on accounting decision-making processes. Through a comprehensive analysis of the intersection between these technologies and diverse industrial sectors, this book illuminates the distinctive challenges and possibilities. The book provides an essential reference for professionals and scholars seeking a thorough understanding of accounting domain in the digital age.



Ai In Business And Economics


Ai In Business And Economics
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Author : Isabel Lausberg
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2024-09-23

Ai In Business And Economics written by Isabel Lausberg and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-09-23 with Business & Economics categories.


Rapid advances in artificial intelligence (AI) technologies have generated intense interest and debate about their potential to reshape industries, labour markets and socio-economic structures. This volume presents a collection of academic papers stemming from "The Economic Perspective of Artificial Intelligence" (EPEAI) conference held at the Ruhr West University of Applied Sciences in Mülheim an der Ruhr, Germany, in March 2023. AI in Business and Economics discusses topics as varied as marketing, accounting, reporting, business narratives, forecasting, generational differences in attitudes, economic policy – all in the context of exploring the multifaceted intersection of economics and artificial intelligence. It navigates through the fog caused by the heterogeneity of diverse AI applications and methodologies by examining artificial intelligence from an economic perspective. In doing so, it becomes clear that the implementation of a broad range of AI technologies in companies has just begun. Businesses, employees, and policy makers will soon have to adapt to the fast-paced advancements in artificial intelligence, ensuring they become and remain competitive, ethical, and forward-thinking in a changing global landscape. This book will serve as a valuable resource for scholars, practitioners, and students exploring the complexities of the economic implications of AI.



Essentials Of Forensic Accounting


Essentials Of Forensic Accounting
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Author : Michael A. Crain
language : en
Publisher: John Wiley & Sons
Release Date : 2019-08-05

Essentials Of Forensic Accounting written by Michael A. Crain and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-05 with Business & Economics categories.


Essentials of Forensic Accounting Essentials of Forensic Accounting is an authoritative resource covering a comprehensive range of forensic accounting topics. As a foundation review, a reference book, or as preparation for the Certification in Financial Forensics (CFF®) Exam, this publication will provide thoughtful and insightful examination of the key themes in this field, including: Professional responsibilities and practice management Fundamental forensic knowledge including laws, courts, and dispute resolution Specialized forensic knowledge such as bankruptcy, insolvency, reorganization, and valuation Through illustrative examples, cases, and explanations, this book makes abstract concepts come to life to help you understand and successfully navigate this complex area.