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Social and Behavioral Sciences Commons

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Full-Text Articles in Social and Behavioral Sciences

Sustainable Development Goals: A Business Opportunity, Mariia Nezhyva, Viktoriia Mysiuk Jul 2022

Sustainable Development Goals: A Business Opportunity, Mariia Nezhyva, Viktoriia Mysiuk

Journal of Environmental Science and Sustainable Development

Article deals with the economic importance of sustainable development its component and their impact on the economy and business. The preconditions, theoretical, and applied principles of sustainability are investigated. The article substantiates the need to determine the priorities of innovation for sustainable development. The measures and goals to be taken to implement the innovative component of sustainable development are proposed to get virality of business opportunity. Economic changes and environmental pressures are sparking new levels of global concern, shifting consumers' values, preferences, and behavior. In response, businesses should consider the idea of a purpose beyond economic profit to design products …


Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko Dec 2020

Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko

Journal of Environmental Science and Sustainable Development

The global pandemic of 2019–2020 is changing not only the lives of citizens, but also approaches to business management. The activities of audit companies have not escaped. Problematic and debatable issues need to be addressed to formulate a comprehensive approach to audits in a transformative economic environment and minimize the global economy's eco-anxiety. The purpose of the article is to determine the role of the audit in minimizing the eco-anxiety of the world economy. The study's materials were indicators of the spread of the COVID-19 pandemic in the world, public writings of scientists, official reports of international organizations, regulations, and …


Alphaco: A Teaching Case On Information Technology Audit And Security, Hüseyin Tanriverdi, Joshua Bertsch, Jonathan Harrison, Po-Ling Hsiao, Ketan S. Mesuria, David Hendrawirawan Jan 2006

Alphaco: A Teaching Case On Information Technology Audit And Security, Hüseyin Tanriverdi, Joshua Bertsch, Jonathan Harrison, Po-Ling Hsiao, Ketan S. Mesuria, David Hendrawirawan

Journal of Digital Forensics, Security and Law

Recent regulations in the United States (U.S.) such as the Sarbanes-Oxley Act of 2002 require top management of a public firm to provide reasonable assurance that they institute internal controls that minimize risks over the firm’s operations and financial reporting. External auditors are required to attest to the management’s assertions over the effectiveness of those internal controls. As firms rely more on information technology (IT) in conducting business, they also become more vulnerable to IT related risks. IT is critical for initiating, recording, processing, summarizing and reporting accurate financial and non-financial data. Thus, understanding IT related risks and instituting internal …