Digital Commons Network^™

The Impact Of Carbon Disclosure On Firm Value: Examining The Role Of Institutional Ownership In The Energy Sector, Hendra Arie Rachmadhika, Amrie Firmansyah

Journal of Accounting Auditing and Business

This study examines the influence of carbon disclosure on firm value with institutional ownership as a moderator in energy sector companies listed on the Indonesia Stock Exchange during 2019-2022. Carbon disclosure is measured using the disclosure scale developed by Bae Choi et al. (2013a), the percentage of institutional ownership in the company to calculate institutional ownership, and Tobin's Q to calculate firm value. This study uses data from energy sector companies listed on the Indonesia Stock Exchange for the observation period of 2019-2022, with a total of 80 observations through purposive sampling. The results show that carbon disclosure has a …

Do You Know How To Prevent Financial Fraud In Your Dental Practice?, Phil Nieto

Virginia Dental Journal

Financial fraud is a significant concern for dental practices, with an estimated 20%-60% of dentists affected over their careers. To prevent embezzlement, dentists should utilize the security functions of their practice management software, including setting high-level user permissions and audit logs. Daily checks on patient returns and weekly audits of financial consistency are crucial. Monitoring these areas can help detect and deter fraudulent activities, ensuring the financial health of the practice.

Deficiencies In The Judicial Classification Of Cryptocurrencies Indicating The Need For Legislative Alternatives, Ethan Johnson

Journal of Legislation

The cryptocurrency industry is desperate for regulatory clarification, which would stabilize and secure cryptocurrency and, ultimately, promote increased investment. How the United States ultimately chooses to pursue cryptocurrency regulation has massive implications for future investment and the development of this technology. Disagreement over how to classify cryptocurrency under the investment contract test created in SEC v. Howey, including the recent Second Circuit split, has led to calls for resolving legislation. Cryptocurrency legislation has recently been passed by the European Union, and there are currently proposals for legislation before Congress in the United States.

This Note considers the context surrounding …

The Role Of Advanced Business Analytics In Shaping Organizational Decision-Making In Banking Industry, Krystal S. Mcdowall

Theses and Dissertations

This study explores the role of advanced business analytics in shaping decision-making within the banking industry, focusing on its implementation, impact, and the challenges that financial institutions face. As banks increasingly embrace data-driven strategies to enhance competitiveness and customer service, analytics has emerged as a key enabler of operational efficiency and strategic foresight. However, despite its potential, banks often encounter obstacles such as legacy systems, data silos, regulatory constraints, and skill shortages that hinder full-scale integration. Adopting a mixed-methods research design, the study combines quantitative survey data from banking professionals with qualitative insights drawn from interviews and secondary data analysis …

Online Dating Experiences And Body Dissatisfaction Among Transgender And Gender Nonconforming Individuals: A Qualitative Study, Luciano Caprio M.S.

Selected Full Text Dissertations, 2011-

Through the evolution of online dating applications, individuals are able to form interpersonal connections with one another at a rapid pace. The effects of such communications can hold both protective and risk factors within the LGBTQ+ community. Previous research suggests that lesbians, gay, and bisexuals who have experienced weight discrimination, particularly fatphobic and anti-fat attitudes, while utilizing these online dating platforms, have increased body dissatisfaction. However, there is minimal research focusing on the implications of discrimination, body dissatisfaction, and the usage of online dating platforms in the transgender and gender nonconforming (TGNC) community. This qualitative study explored the experiences of …

Persistence Is Not Key: A Study On The Relationship Between The Persistence Of Going Concern Opinion Type I Errors And Investor Confidence, Christin Marie Kooti

Theses, Dissertations and Capstones

This study examines how persistent Type I errors in going concern opinions impact investors’ decisions and confidence in the warning signal embedded in the opinion. Despite regulatory changes intended to improve audit accuracy and restore investors’ confidence in the audit profession, such as the Sarbanes-Oxley Act and the Accounting Standard Update 14-15, along with the StoneRidge Investment Partners vs. Scientific Atlanta Court Case verdict, persistent going concern opinions (Type I errors) weaken the perceived informativeness of audit warnings. Signaling theory provides the framework to explore the question: “Do persistent Type I errors in going concern opinions influence investors’ perceptions of …

Predicting Price Movements Of The S&P 500 Using Conventional And Alternative Market Indicators, Patrick M. Scarborough

Theses and Dissertations

This thesis investigates whether integrating alternative data sources with conventional financial indicators enhances S&P 500 forecasting accuracy in modern financial markets characterized by increased complexity and rapid information flows. The study analyzes daily S&P 500 returns using twelve predictor variables comprising conventional indicators (VIX volatility index, WTI crude oil, gold futures, AAA bond yields, Federal Funds Rate, Treasury yield spreads) and alternative data sources (Bitcoin returns, Daily News Sentiment Index, Indeed job postings, Economic Policy Uncertainty Index) across 1,341 observations from February 2020 to June 2025. The methodology employs ordinary least squares regression and ARIMAX(5,5) modeling with rigorous preprocessing including …

Gleeson Library Ai Taskforce Final Report, Anders Lyon, Amanda Raver, Kristie Barlas, Shawn P. Calhoun, Annie Pho, Brian Schumacher, Claire Sharifi, Gina Solares

Gleeson Library Initiatives

During the Fall 2025 semester, the Gleeson Library AI Taskforce examined how artificial intelligence is influencing higher education and what those changes mean for library work at USF. By reviewing AI activity across campus, surveying library staff, and analyzing how Jesuit institutions are responding to AI, the Taskforce found a landscape that is evolving quickly but thoughtfully. Across these contexts, interest in AI literacy is growing, experimentation with new tools is expanding, and there is a clear need for library-specific guidance, particularly given that no Association of Jesuit Colleges and Universities (AJCU) libraries have published AI policies or frameworks of …

Scalable Approaches Towards Characterizing And Mitigating Emerging Phishing Scams, Sayak Saha Roy

Computer Science and Engineering Dissertations - Archive

Phishing scams are among the most dangerous and persistent forms of cybercrime, leveraging social engineering to exploit human behavior and obtain sensitive information, leading to widespread identity theft and data breaches. In the past year, these attacks have resulted in financial losses exceeding $10 billion in the United States alone. As phishing scams continue to evolve, they have not only expanded in scale but also grown in sophistication, spreading rapidly across social media and employing adversarial techniques to evade detection by anti-scam tools. The situation is further exacerbated by the availability of advanced phishing kits, and more recently, generative AI, …

Ai And Strategic Power: An Analysis Of Ai In Cyberwarfare, Krystal J. Correal

Senior Honors Theses and Projects

Artificial intelligence (AI) is intertwined in nearly all aspects of civilian life and is becoming progressively embedded into global conflict in novel ways. AI’s role in cyberwarfare is altering the structure of strategic power. This paper explores how the weaponized application of AI in cyberwarfare, both in military and public use, work to benefit states with advanced AI capabilities in kinetic and non-kinetic forms while undermining those without. With the focus on superpowered states, such as the U.S., China, and Russia, and a representative non-superpower, Ukraine, the study examines the basic requirements for AI dominance: resources (financial and other), technological …

Regulatory Personhood: The Elixir For Redundancy Between The Sec And The Pcaob, Sarah Williams

Faculty Scholarly Works

The Public Company Accounting Oversight Board (“PCAOB” or “Board”) is a quasi-governmental regulatory agency created by Congress in 2002 in response to revelations of widespread financial fraud at major public companies. Since its creation, the agency has experienced significant challenges. Litigants have challenged its constitutionality, the Trump administration challenged its very existence, and legislation was introduced in 2021 to transfer its responsibilities to the U.S. Securities and Exchange Commission (“SEC”).

Proposals to eradicate the Board asserted vague concerns about the redundancy of its responsibilities with those of the SEC, and alleged resultant monetary waste. This Article, written in 2022, provides …

Regulating Robo-Advisors In An Age Of Generative Artificial Intelligence, Daniel Schwarcz, Tom Baker, Kyle Logue

Articles

New generative artificial intelligence (“AI”) tools can increasingly engage in personalized, sustained, and natural conversations with users. This technology has the capacity to reshape the financial services industry, making customized expert financial advice broadly available to consumers. However, AI’s ability to convincingly mimic human financial advisors also creates significant risks of large-scale financial misconduct. Which of these possibilities becomes reality will depend largely on the legal and regulatory rules governing “robo-advisors” that supply fully automated financial advice to consumers.

This Article consequently critically examines this evolving regulatory landscape, arguing that current U.S. rules fail to adequately limit the risk that …

"Not A Victimless Crime": A Comparison Of Global Regulatory Frameworks And The Future Of The International Community's Response To Artificial Intelligence Crime, Blake Morrow

Loyola University Chicago International Law Review

The international community continues to implement regulations on artificial intelligence (Al). Fueled by AI's burgeoning generative ability, the technology's growth presents a heightened risk that bad actors will use Al systems to facilitate crimes or produce harmful content, including the production of child sex abuse materials (CSAM).

Despite this heightened risk, countries and other regulatory bodies struggle to balance the benefits of Al innovation against limiting any potential dangers. Moreover, with no uniform international regulations on Al and very little guidance from international leaders, the global Al regulatory landscape remains a fragmented patchwork of domestic approaches that limit international cooperation. …

I Love You, But I’Ve Got To Cancel You: Psychological Determinants And Consequences Of Cancel Culture Participation, Rebecca Tukachinsky Forster, Daniel H. Spitz

Communication Faculty Articles and Research

This study explores how individuals react to celebrities who take a political stance that contradicts and threatens their social identity. An online experiment examines these questions in the context of the Israeli war against Hamas in the wake of the October 7 terror attack. Israeli Jewish participants who were led to believe that a beloved celebrity fully embraced the Palestinian’s narrative and condemned Israel experienced more negative and less positive emotions and had a greater intention to cancel the celebrity. However, writing a comment or a social media post (particularly if the comment bashed the celebrity) partially buffered these emotional …

Us V. Mcgee, Southern District Of Alabama

Historical and Topical Legal Documents

No abstract provided.

Fair Play Or Financial Power? Examining The Competitive Impact Of Foreign Investment In European Football, Emma M. Fogg

Scripps Senior Theses

Football is not only the most popular sport in Europe but also fundamental to driving local and international economies due to the heavy influence fans have on driving ticket sales, team merchandise purchases and media rights. In the last twenty years, it has become increasingly popular for wealthy capital groups or businessmen from outside Europe to buy clubs and give teams a large influx of capital. Fans and players alike have grown worried that this type of new ownership will change the football world for the worse because teams with foreign investment can outspend their opponents for the best players. …

Criminal Defenses In The Age Of Ai: An Examination Of How Technological Advancements Are Challenging Traditional Duress And Mistake Of Fact Defenses, Lauren Lepage

Honors Undergraduate Theses

AI has rapidly evolved into a defining force of modern life, transforming industries by automating tasks, streamlining workflows, and enhancing everyday experiences. However, the same advancements, especially in deepfakes, now enable highly convincing manipulation of audio, images, and video, blurring the line between truth and fabrication. As these technologies grow more accessible, they not only reshape digital interactions but also challenge core principles of criminal law and culpability. This research examines the rapid advancement of Artificial Intelligence (AI) and deepfake technology and analyzes the challenges they pose to traditional criminal defenses. Employing a doctrinal legal research approach, it evaluates statutory …

Insights In Cybersecurity Of A Smart Campus - A Review, Mircea Ţălu

Journal of Cybersecurity Education, Research and Practice

The profound impact of the Internet of Things (IoT) on various fronts, is driven by technological advancements, the ubiquitous spread of information, and the emergence of transformative events. IoT presents a diverse array of possibilities within university environments, fostering a more connected and enhanced educational experience. This research undertakes a comprehensive review of existing literature to provide context to the IoT and underscore its crucial significance in the realm of smart campuses. Additionally, the paper explores the intricate connections between IoT and key concepts such as cybersecurity and wireless sensor networks to present a holistic perspective. It delves into the …

From Beginning To Center Field Spotlight: Celebrating 35 Years Of Nsli/Cas Olympic Sport & Arbitration, Richard Mclaren, Sammie Cheng

Marquette Sports Law Review

No abstract provided.

Improving Detection Capabilities Of Traditional Machine Learning (Ml) Algorithms Against Data Poisoning Attacks On Image Data, Sabrina Perry

Electronic Theses and Dissertations

Machine learning (ML) algorithms play a critical role in automated decision-making systems across domains such as healthcare, finance, and autonomous systems. However, these models are increasingly vulnerable to adversarial threats, particularly poisoning attacks that manipulate training data without the knowledge of the ML developers. As ML models are often trained on publicly available data, data poisoning is trivial for attackers to perform, with no way to determine if training data is legitimate, poisoned during data collection, or poisoned during training in the current ML training pipeline.

This dissertation investigates data poisoning attacks, with a focus on label flipping and gradient …

Criminal Investors, Andrew K. Jennings

Faculty Articles

This Article reassesses the culpability of those who invest in law-breaking firms. Prosecutors currently treat investors as victims of corporate wrongdoing rather than as actors who might bear responsibility for it. This Article observes, though, that investment can facilitate, and even cause, illicit corporate activity. When investors intentionally contribute to those effects, substantive criminal law imposes liability on them just the same as it does on accomplices, conspirators, or principals in other contexts. Despite this formal parity, however, investor criminal liability is more a theoretical proposition than a practical reality.

This Article questions that status quo by asking whether and …

Least Squares Support Vector Data Description With Adaptive Optimizers, Daniel Markwei

Graduate Thesis and Dissertation post-2024

One-class classification has emerged as a powerful technique for data description, enabling a model to learn exclusively from data belonging to a single (target) class. By focusing solely on patterns within this class, this classification procedure is implemented in order to successfully assess whether incoming input deviates or is part of the target group. This approach develops a sophisticated understanding of the defining characteristics of the target data in relation to other groups. Consequently, any data point that deviates from the target group is flagged as an anomaly because it diverges from the learned distribution. One way to explore the …

Alumni Spotlight - Ryan Rummage, Jacob Anderson

Tenor of Our Times

No abstract provided.

Policing The Perils Of Online Dating: Harassment, Scams, Dark Patterns, Monopoly, And Perverse Incentives, Kevin Chamow

Student Works

No abstract provided.

Credit Card Fraud Detection., Sonia Ndonga

ICT

This capstone project applies machine learning to detect credit card fraud, addressing a critical financial threat to banks and payment providers. Using an anonymised dataset of 284,807 transactions, which is highly imbalanced with only 0.172% fraudulent cases, three models—Logistic Regression, Random Forest, and Gradient Boosting—were developed and evaluated. The pipeline incorporates data preprocessing, feature engineering, hyperparameter tuning, cross-validation, and interpretability analysis using SHAP values, SHAPASH, and permutation importance. Random Forest achieved the highest performance with an ROC AUC of 0.97 and Average Precision of 0.66. The study also considers fairness, threshold optimisation, and practical deployment strategies, providing a robust automated …

Enhancing Financial Fraud Detection Using Explainable Deep Learning Models On Simulated Big Data Architectures: A Comparative Analysis With Traditional Methods., Aoife Yang

ICT

Financial fraud poses a growing global challenge, driven by the rapid expansion of digital banking, e-commerce, and mobile payments. Traditional rule-based and early machine learning systems struggle to detect novel and sophisticated fraud patterns in real time. This research investigates the integration of deep learning, explainable artificial intelligence (XAI), and big data technologies to enhance financial fraud detection. A scalable data pipeline is proposed to process large volumes of transactional data, improve detection accuracy, and provide interpretable insights for stakeholders. The study highlights the potential of combining advanced AI techniques with explainability to strengthen the transparency, effectiveness, and trustworthiness of …

How To Catch A Con: The Rhetorical Strategies Of Fraudulent Political Leaders, Lukas Huntington

CMC Senior Theses

The United States faces persistent challenges in controlling political fraud. Government agencies exhibit the second-highest fraud rate of any industry, and corruption levels have only worsened over the last decade, contributing to declining public trust in national leadership. Current fraud detection efforts generally catch late-stage, large-scale fraud, highlighting the need for earlier-detection mechanisms. One way this could be accomplished involves identifying rhetorical patterns that are commonly used by political frauds in order to flag high-risk individuals. Leaning on the Theory of Planned Behavior, it was hypothesized that political frauds would exhibit more rhetorical appeals to fear, blame, pathos, and self-promotion …

The Influence Of Trustee Orientation On Endowment Performance, Seth Walker

College of Graduate Studies: Theses & Dissertations

This study investigated the relationship between trustee orientation and endowment performance at higher education institutions (HEIs) in the United States. Trustees play a vital fiduciary role in managing institutional endowments, which have become increasingly essential due to declining public funding and rising operational costs. Despite trustees’ critical responsibilities, limited research exists on how orientation practices may influence their effectiveness in endowment oversight. Therefore, the purpose of the study was to develop an instrument to assess the scope and quality of trustee orientation processes and then to compare the results of that scale to ratings on the 2022 NACUBO-TIAA Study of …

Are We Safe In The Digital World? Why We Still Fall Victim To Cybercrime, Kevin Le

Honors Papers and Posters

Cybersecurity has only recently gained press coverage as millions of individuals are victimized by cyberattacks. While current cybersecurity measures offer some protection, human error has been the number one cause of cyberattacks for the past eight years (Verizon, 2024). Cybercrime continues to evolve in complexity, leveraging advanced technology and human psychology to bypass traditional security systems. This study examines why individuals still fall victim to cyberattacks. It explores the psychological and cognitive factors that make individuals vulnerable, focusing on social engineering techniques such as phishing and pretexting. This study also analyzes factors from psychological theories, including Protection Motivation Theory, Routine …

The Effectiveness Of Using Machine Learning Techniques To Improve Online Education Advantages, Challenges, And Barrier, M. Samir Abou El-Seoud

Computer Science

In this paper, we are going to analyze the effectiveness of using machine learning (ML) techniques to improve online education. Nowadays, numerous universities and online education providers have expanded their offerings. For the uninitiated, we can simply refer to online education as distance learning facilitated through the Internet and a computer. Online education, as a component of distance learning, is gaining popularity due to its offerings. In recent years, online education has become an important part of contemporary education. It's important because it allows students to learn or get access to study materials without attending a conventional class at a …