Digital Commons Network^™

Response To Panos Tsoukalis, James K. Galbraith

Emancipations: A Journal of Critical Social Analysis

No abstract provided.

Beyond Numbers: Decoding The Dynamics Of Qualitative Accounting Research Across Decades, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting …

Solving Data Mining Challenges In Neutrosophic Environments Using Bio-Inspired Optimization Techniques, Samia Mandour, Abduallah Gamal, Mohamed Belal

Neutrosophic Sets and Systems

No abstract provided.

Sharenting In Malaysia: Balancing Parental Rights And Children’S Privacy In The Digital Age, Siti Zaharah Jamaluddin, Mohammad Abu Taher, Iman Syamil Ahmad Rujhan

Hasanuddin Law Review

This study explores the phenomenon of “sharenting,” the widespread practice of parents sharing information, photos, and videos of their children online, within the Malaysian context. As social media becomes deeply embedded in daily life, sharenting serves as a common means for parents to document and share their parenting journey. However, this practice raises significant concerns about striking a balance between parental rights and children’s rights to privacy, consent, and protection from long-term digital exposure. While Malaysian parents often view sharenting as an expression of their rights, it may inadvertently infringe upon the child’s autonomy and digital footprint, which is permanent …

Provisions Of Exemption From Punishment Under The Saudi Anti-Cybercrime Law: An Analytical Study, Mohammed Bin Hazam Bin Samaan Al-Dossari

UB Journal for Humanities

The punitive policy represents the most important section in the fight against crimes, as it is represented in the penalty imposed by the system for committing crimes in order to preserve the rights and interests of members of society, and therefore the goal of the punitive policy is not limited to obtaining the best statutory texts for penalties, but includes directing the judge who applies these texts and the organizer is the one who decides the penalties as he does in determining crimes or pardoning them under certain conditions to achieve the interest of society. According to the Anti-Cybercrime Law, …

Lacunas In Spirit-Empowered Leadership, Eric N. Newberg

Spiritus: ORU Journal of Theology

This article addresses three issues that are lacunas not adequately addressed in the domain of Spirit-empowered leadership. These three lacunas of pressing concern in Spirit-empowered leadership are (1) spiritual formation, (2) moral integrity, and (3) power distance. These lacunas impinge directly on the viability and sustainability of Spirit-empowered leadership. If we conceive leadership as a gift given and sustained by the Holy Spirit, it follows that it is endowed and empowered by the Spirit, rather than acquired by human effort and skill. However, those who are entrusted with stewarding the process of developing leaders must at times hold accountable those …

Full Issue Spiritus 10, Nos. 1-2 (2025), Spiritus Oru Journal Of Theology

Spiritus: ORU Journal of Theology

Full issue of Spiritus 10, nos. 1-2 (2025) guest edited by Wonsuk Ma and Daniel D. Isgrigg.

Ray John Groves [Inducted 1999], American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Kentucky Law Journal

No abstract provided.

The Under-Prosecution Of White-Collar Crime, Joseph Whalen

Honors Program

White-collar crime comprises nonviolent, financially motivated offenses by individuals and corporate entities. The social costs are immense, yet the prosecution of such crimes is comparatively small compared to other forms of non-violent crime, often resolving with opaque settlements rather than prosecution. This study examines why under-prosecution is so prevalent in white-collar crime, how it undermines democratic trust, and what reforms could be implemented to improve accountability. Under-prosecution will be operationalized through a mixed-methods design, accounting for the most observable proxies. First, the share of filings involving white-collar offenses; second, the prevalence of deferred or non-prosecution agreements (hereinafter referred to as …

Robust Anomaly Detection Under Data Imbalance, Noise, And Label Scarcity, Zahra Salekshahrezaee

Electronic Theses and Dissertations 2020 - Present

In today’s data-driven landscape, large volumes of data are generated continuously, often containing imperfections such as noise, missing data, or unreliable labeling. These real-world datasets are typically high-dimensional, sparsely labeled, and imbalanced, creating substantial challenges for both supervised and unsupervised learning. These challenges are especially prevalent in the task of anomaly detection, where instances belonging to the class of interest are rare and underrepresented compared to normal instances. This dissertation proposes and evaluates robust frameworks for anomaly detection that address these data challenges and improve model performance and robustness using real-world datasets, including credit card transactions and cognitive assessments. Supervised …

Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas

Walden Dissertations and Doctoral Studies

Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …

Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo

Honors Program Theses and Research Projects

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …

Explainable A.I. For Analysis And Interpretation Of Heterogeneous Crime Data., Sadaf Ahmed

Electronic Theses and Dissertations

This dissertation examines the problem of fragmented data in the context of crime and cybercrime analysis. While both domains generate substantial public data, these sources vary widely in format, structure, and coverage, making it difficult to perform consistent inference or develop reliable predictive models. To address these limitations, this work proposes a layered integration framework grounded in ontology-driven modeling and data fusion. The approach is applied to two distinct but related case studies, each focused on constructing a coherent representation of criminal activity from heterogeneous sources. The first case study explores the integration of drug and human trafficking data from …

Cross-Modal Prompting For Multi-Class Visual Anomaly Localization, Duncan F. Mccain

All Theses

Visual anomaly detection is a technology that uses computer vision to automatically identify defects or irregularities in images, such as cracks, scratches, or discolorations on manufactured products. Unsupervised visual anomaly detection does this without needing examples of those defects during the training process. This "unsupervised" approach is crucial in industries like manufacturing, automotive, electronics, and pharmaceuticals, where ensuring product quality is essential for safety, reliability, and cost efficiency. For instance, it helps spot flaws in circuit boards, fabrics, or medical pills during production lines, preventing faulty items from reaching consumers. By reducing manual inspections, it saves time and resources, benefiting …

Bridging The Digital Divide: Educating Older Adults To Recognize And Prevent Scams, Isabella S. Chan

Capstone Projects and Master's Theses

The older adult community, especially those 60 years and older, is a frequent target of scams and financial exploitation. When an individual is scammed, and with the likelihood of older adults choosing not to report, many do not recover their money (CFPB 2022). Social isolation and cognitive decline are significant factors that increase an older adult’s susceptibility to scams; however, digital literacy and their lack of understanding of technology are also obstacles to detecting a scammer’s deception. In response to these concerns, I created an hour-long presentation to educate and bring awareness to older adults about scams and how to …

Striking A Balance Between Personal Data Protection And Transactional Efficiency In The Context Of Data-Driven Mergers, Jun Hu

Dissertations and Theses Collection (Open Access)

The proliferation of data-driven mergers and acquisitions (M&A) has created a critical tension between the commercial value of integrated data assets and the fundamental privacy rights of users. This dissertation addresses the underexplored micro-foundations of user consent when personal data is transferred wholesale to an acquiring firm. It develops and empirically tests a sequential mediation model, anchored in Privacy Calculus and Signaling Theory, to explain how users' perceptions and intentions are shaped by different corporate data protection strategies.

A between-subjects experimental design was employed (N=532), exposing participants to one of three distinct protection mechanisms: procedural safeguards (emphasizing fairness and control), …

Ai-Facilitated Abuse & Misogyny: A Feminist Response To Non-Consensual Intimate Image Deepfakes, Lizbeth Carmona

Open Access Theses & Dissertations

The creation of non-consensual intimate images utilizing AI deepfake technology has been demonstrated to overwhelmingly target women. The harms of non-consensual intimate image deepfakes are similar to other forms of misogynistic abuse, including intimate image abuse and online objectification. This project seeks to contextualize this phenomenon within feminist accounts of misogyny and its role in regulating women's behavior. In particular, this project highlights that the accessibility of this technology has lowered the threshold of abuse, despite the individual woman's preventive measures. Furthermore, this project argues that the dissemination of non-consensual intimate image deepfakes is a morally problematic situation because it …

Lamda: A Longitudinal Android Malware Dataset For Benchmarking Concept Drift Detection And Adaptation, Md Ahsanul Haque

Open Access Theses & Dissertations

Machine learning (ML)-based malware detection systems often fail to account for the dynamic nature of real-world training and test data distributions. In practice, these distributions evolve due to frequent changes in the Android ecosystem, adversarial development of new malware families, and the continuous emergence of both benign and malicious applications. Prior studies have shown that such concept drift—distributional shifts in benign and malicious samples—leads to significant degradation in detection performance over time. Despite the practical importance of this issue, existing datasets are often outdated and limited in temporal scope, diversity of malware families, and sample scale, making them insufficient for …

The Impact Of The 2008 Financial Crisis On Crime And Cybercrime In The United States, Rashed Adel Alsuwaidi

Theses

This thesis will examine how the traditional crime and cy- were affected by the 2008 financial crisis. United States are also experiencing a rise in crime between 2005 and 2012. Based on the FBI data at the national level. The Internet Crime Complaint Center (IC3), Uniform Crime Reports and important economic indicators. The study, which involves tors, including unemployment, GDP, rates of foreclosures, and mortgage rates, is a combination. correlationbased interpretation supported by exploratory descriptive trend analysis. model-fit checks. The results indicate that contrary to the conventional expectations, violent and property crime also maintained their long-term reduction during the period …

Detecting Fraud In Police Reports Using Machine Learning And Natural Language Processing, Maryam Almarar

Theses

The paper explores how statistical analysis and machine learning can be used to identify the fraud patterns in the police reports. The study aims at establishing the most important predictive factors and indicators distinguishing fraudulent and valid cases with the use of structured data of police databases. The work was done in the background of the increase in financial fraud instances and the rising necessity of the introduction of automated detection systems in police departments. Police reports of the pastwere mined down to data and analyzed on SPSS 1, to carry out statistical operations. The sample was structured data which …

A Systematic Review Of Corporate Ethics Program Training Strategies To Improve Ethical Workplace Cultures, Robin Raye Altice

Educational Leadership & Workforce Development Theses & Dissertations

The demand for corporations to practice more ethically responsible conduct and decision making is growing with every news report of another corporate scandal, lawsuit, fine, or high-visibility C-suite firing. To develop an ethical workplace culture, organizations should implement a comprehensive ethics program that fosters and encourages ethical decision making, especially among current and future leaders. However, there is little research and few guidelines for how ethics program administrators should design corporate ethics training to effectively practice and master the skill of ethical decision-making in efforts to continually grow a more ethical work environment. This study aims to identify corporate ethics …

Rise Of Social Media Hacking: Ai-Based Ip Tracking For Uae Law Enforcement, Mounikha Naarrayen Chakravarthula

Theses

Social media has evolved into a critical channel for communication, expression, and public influence, but it has also become a prevalent avenue for cybercrime, particularly in digitally advanced nations such as the United Arab Emirates (UAE). The rising complexity of online offences, coupled with anonymisation tools and cross-border digital behaviour, has made the attribution of social-media-based cyber incidents increasingly challenging for law enforcement. In this context, artificial intelligence (AI) offers the potential to strengthen digital investigations by providing intelligent, scalable, and evidence-driven attribution capabilities. This research develops an AI-assisted Internet Protocol (IP) attribution framework tailored specifically for UAE law enforcement …

Deepfake Audio Detection, Rashed Alfalasi

Theses

The rise of deepfake audio technology has introduced a serious threat to information credibility, personal security, and media integrity. This thesis investigates the application of machine learning techniques for detecting synthetic audio through the analysis of acoustic features, including Mel-Frequency Cepstral Coefficients (MFCCs), spectral centroid, chroma_stft, and zero-crossing rate. The dataset used in this study was sourced from Kaggle and contains labeled samples of real and fake audio clips. The research aimed to train and evaluate multiple machine learning models—Support Vector Machines (SVM), Random Forest, XGBoost, Logistic Regression, and Neural Networks—to determine the most effective approach for deepfake audio classification. …

Retrieval Augmented Framework For Deepfake Audio Detection, Avinash Saxena

Master's Theses

The widespread use of AI-based audio deepfakes threatens severely to undermine media integrity and public trust. Speech synthesis techniques have improved dramatically in voice conversion (VC) and text-to-speech (TTS) in recent years, making forgeries sound highly realistic, and concerns are raised about possible malevolent uses. Existing state-of-the-art techniques for identifying fake speech have proven to be effective in some cases but are still limited in application and robustness when faced with novel attacking strategies, different acoustic conditions, or alternative linguistic domains. To address some of these limitations, the current research presents a novel deepfake audio detection system based on personalized …

Gc-1215 Clinicalrag: A Scalable Benchmark Of Privacy, Relevance, And Speed In Semantic Retrieval For Clinical Transcriptions​ ​, Pradyumna Kumar, Sai Sruti Dandibhatla, Srinivasan Subramanian, Purna Chandu Anukula, Pranitha Athukuri

C-Day Computing Showcase

Traditional keyword search struggles with the scale, complexity, and contextual depth of clinical data. This project develops and evaluates semantic search systems that better understand medical language, enabling physicians and researchers to retrieve contextually relevant information through a Retrieval Augmented Generation (RAG) framework. We integrate privacy-preserving methods, including differential privacy and homomorphic encryption to protect sensitive clinical transcriptions. For improved speed and accuracy, we enhance the baseline RAG architecture with Hierarchical Navigable Small World (HNSW) indexing and Maximal Marginal Relevance (MMR) based reranking. To ensure scalability, clinical documents are ingested using PySpark and stored in a vector database optimized for …

Implementation Strategies For Microservice Architecture In The Banking Sector, Gururaj Achar

Walden Dissertations and Doctoral Studies

Information technology (IT) leaders in regulated banking face significant risks related to system complexity and cybersecurity when implementing large-scale systems. Although microservice architecture (MSA) offers enhanced scalability and agility, IT leaders lack specific strategic guidance for its effective adoption within highly regulated banking environments. Grounded in the Technology Acceptance Model, the purpose of this qualitative, pragmatic study was to explore effective MSA adoption strategies for IT architects and managers transitioning legacy systems to support risk and compliance management. Data were collected through semistructured interviews with seven banking IT leaders and were analysed using thematic analysis. Three themes emerged: adoption drivers …

Face Card Declined: The Deepfake Threat To Biometric Security In Financial Systems, Hazel Fernandez

Washington and Lee Law Review Online

Once limited to entertainment and disinformation, deepfakes are now extending into the financial sector, where voice and facial impersonations exploit biometric authentication systems to facilitate fraudulent transactions. This evolution exposes gaps in existing legal and regulatory frameworks, raising critical questions about consumer protection and institutional safeguards. This Note argues for a reconceptualization of deepfake harms as both a privacy and a financial security issue. It examines the illusion of consent generated by synthetic impersonation and insufficient statutory protections. The analysis examines the patchwork of federal, state, and international laws governing data privacy and artificial media, highlighting the gaps that allow …

Systematic Review Of Elementary Cybersecurity Education: Curriculum, Pedagogy, And Barriers, Na Liu, Siyu Long, Florence Martin

Journal of Cybersecurity Education, Research and Practice

Abstract -As children increasingly engage with digital platforms, the need for effective cybersecurity education has become urgent. This systematic review synthesizes 81 studies published between 2017 and 2024 to examine global curricula research focus and topics, pedagogical approaches and assessment methods, and key challenges in elementary cybersecurity education. The findings reveal six major thematic categories: student awareness, parental mediation, teacher engagement, curriculum design, community and policy support, and pedagogical innovation. Among instructional strategies, game-based learning and narrative storytelling emerge as the most frequently explored. Despite this growth, major gaps remain in curriculum consistency, teacher preparation, assessment rigor, and stakeholder coordination. …

Does A Ceo Turnover Lead To A Cfo Turnover? Evidence From Voluntary And Forced Turnover, Bakhtear Talukdar, Sabur Mollah, Suchismita Mishra, Junhong Yang

Management Faculty Publications

The role of CFO has become increasingly important since the enactment of SOX 2002. The existing literature suggests that CFOs tend to leave office within 6 to 12 months of a CEO’s departure, but studies addressing whether forced and voluntary turnover behave differently are unexplored. There is also no attempt to explore whether financial performance or institutional shareholding play moderating roles in mitigating successive CFO and CEO turnovers. These scholars find that forced (voluntary) CEO turnover has a higher significant marginal effect on forced (voluntary) CFO turnover. They also find that, in general, higher financial performance and institutional ownership play …