Digital Commons Network^™

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 …

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 …

Gnsi Decision Brief: Building Trust In Digital Response: The Role Of Chatbots In Cybercrime Prevention Open-Source Tools For Safer Digital Reporting And Public Trust, George Burruss, Loni Hagen, Ly Dinh, Lingyao Li

GNSI Decision Briefs

Cybercrime poses a growing global threat, inflicting financial harm on individuals, businesses, and governments. In 2024 alone, the FBI's Internet Crime Complain Center (IC3) received over 800,000 complains, with reported losses exceeding $16.6 billion, a 33 percent increase from the prior year. The damage extends beyond financial loss: cybercrime undermines trust in digital systems and can cause psychological harm. Its anonymous and complex nature makes detection and prosecurtion difficult, creating low-risk, high-reward conditions for offenders.

Using Mentimeter In Online Book Clubs To Engage And Educate Extension Audiences, Nichole Huff, Miranda Bejda, Emily Dewitt, Heather Norman-Burgdolf, Melinda Mcculley

Journal of Human Sciences and Extension

During the COVID-19 pandemic, Cooperative Extension professionals, like many others, were tasked with quickly adapting to accommodate limited face-to-face interactions. The pandemic necessitated that Extension educators leverage online resources to deliver tailored programming in informative and innovative ways while providing engaging, hands-on learning experiences. This article highlights two studies using Mentimeter as a tool to educate and engage Extension audiences through subsequent installments of an online book club. The presented case studies examine the processes and outcomes of a unique educational approach to Family and Consumer Sciences (FCS) in a non-traditional setting. The studies represent two distinct FCS disciplines: Family …

Improving Credit Card Fraud Detection Using Transfer Learning And Data Resampling Techniques, Charmaine Eunice Mena Vinarta

Electronic Theses, Projects, and Dissertations

This Culminating Experience Project explores the use of machine learning algorithms to detect credit card fraud. The research questions are: Q1. What cross-domain techniques developed in other domains can be effectively adapted and applied to mitigate or eliminate credit card fraud, and how do these techniques compare in terms of fraud detection accuracy and efficiency? Q2. To what extent do synthetic data generation methods effectively mitigate the challenges posed by imbalanced datasets in credit card fraud detection, and how do these methods impact classification performance? Q3. To what extent can the combination of transfer learning and innovative data resampling techniques …

Standing Up To Hackers: Article Iii Standing For Victims Of Data Breaches, Kendall Coffey

University of Miami Law Review

Despite the increasing amount of data breaches, there is no liability for parties who do not adequately protect victim’s information. In federal court, plaintiffs must show that their injury was concrete, particularized, and imminent. But, when plaintiffs’ information has been stolen, but not yet criminally used, they may be unable to establish a right to relief. Victims face challenges when seeking damage for this future harm, because despite their destroyed privacy, they may not have evidence of a perpetrator’s actual misuse of purloined data. This Article analyzes multiple court decisions, generally in the setting of class-actions, and discusses outcomes of …

Age-Old Tools And Techniques To Protect Consumers Need To Be Sharpened In The Light Of Artificial Intelligence, Rajesh Bahuguna Prof, Radhey Shyam Jha Dr

International Journal on Consumer Law and Practice

We all are consumers by birth and remain consumers till death, and at the same time, it is also true that a consumer becomes the victim of exploitation in different ways. Adulterations, underweight, duplicate or cloned goods, and misleading and insufficient information are some ways of victimizing consumers. Today, we are standing at a juncture where we have a series of legislative, judicial, and administrative efforts to protect consumers. On the other hand, we have a plethora of incidents of exploitation of consumers. The nature of the legislation available for the protection of consumers is not purely criminal but sometimes …

Impact Of Technology On Financial Services, Usoro Usoro

Economic and Financial Review

This paper reviews seven emerging technologies that are shaping the future of financial services across the globe, their impact on financial services, and the implication for regulation. The seven technologies are: Mobile Connectivity; Artificial Intelligence; Decentralised Ledger; Open Source; Hyper Automation; Cloud Computing; and No Code Development Platforms.

Strategies For Banks Anti-Money Laundering/Counter-Terrorism Finance Compliance Programs To Protect Financial Systems, Pamela L. Connell

Walden Dissertations and Doctoral Studies

Ineffective implementation of anti-money laundering (AML) compliance programs exposes the vulnerability of banks’ and increases the threats of money laundering and terrorist financing. The banking community must address the threat of money laundering and terrorism finance to protect the global financial system from abuse. Grounded in the fraud management lifecycle theory, the purpose of this qualitative multiple case study was to explore strategies to reduce threats of money laundering and terrorist financing. Data were collected from semistructured interviews, a review of bank policy documents, and previous Bank Secrecy Act (BSA) cases. The participants comprised six BSA/AML compliance officers at banks …

Witnessed From The Justice Bus: Covid Drove Equal Justice Off The Road, But Technology Grabbed The Wheel And Is Steering Us Into The Future, Jude Schmit, Rachel Albertson

Mitchell Hamline Law Review

No abstract provided.

Deepfakes, Shallowfakes, And The Need For A Private Right Of Action, Eric Kocsis

Dickinson Law Review (2017-Present)

For nearly as long as there have been photographs and videos, people have been editing and manipulating them to make them appear to be something they are not. Usually edited or manipulated photographs are relatively easy to detect, but those days are numbered. Technology has no morality; as it advances, so do the ways it can be misused. The lack of morality is no clearer than with deepfake technology.

People create deepfakes by inputting data sets, most often pictures or videos into a computer. A series of neural networks attempt to mimic the original data set until they are nearly …

Evolving Information Security Governance Practices From Evolving Technologies: Focus On Covid-19 Lockdowns, Cosmas Ngwenya, Kennedy Njenga

The African Journal of Information Systems

This paper contemporizes evolving information security (IS) governance practices during the coronavirus pandemic (Covid-19) in South Africa. Using post-structuralism as a lens, we offer distinct insights regarding how information systems and technologies are evolving and the impact they present to the governance of IS systems during intermittent lockdowns. An online self-administered questionnaire was designed and distributed using Google forms to elicit data around evolution. A link was emailed to 160 respondents fitting pre-defined criteria. Data was exported to a statistical analysis software for analysis. Our results present an important relationship between technology evolutions and IS threats and that changes in …

The Threat Of Data Misuse As An Injury-In-Fact: Establishing A Uniform Framework For Constitutional Standing In The Privacy Era, Isabella Anderson

West Virginia Law Review

No abstract provided.

Terms Of Service And The Computer Fraud And Abuse Act: A Trap For The Unwary?, David A. Puckett

Oklahoma Journal of Law and Technology

No abstract provided.

Does Webinar-Based Financial Education Affect Knowledge And Behavior?, Carrie L. Johnson, Joel B. Schumacher

Journal of Extension

Using webinar delivery for Extension financial education programs allows educators to reach a broader range of clientele. It can, however, be difficult to gauge participants' learning of concepts in an online environment. Evaluations of two webinar series, one in Montana and the other in South Dakota, sought to determine the effectiveness of using webinar-based financial education. Online retrospective pre-post and follow-up evaluations of the programs showed that participants increased their knowledge and performed positive financial behaviors as a result of participating.

Detecting Fraud: Utilizing New Technology To Advance The Audit Profession, Gabriella Stanton

Honors Theses and Capstones

No abstract provided.

The Blossoming Of Data Communications And The Thorns Of Computer Crimes: An Analysis Of The Use And Abuse Of Network Computing, Michael T. Tang

Journal of International Information Management

No abstract provided.