Digital Commons Network^™

They're Collecting My Data, So What? The Effects Of Privacy Fatigue On Trust And User Experience, Vanessa Brewster

Dissertations from the Executive Doctorate in Business Administration Program

With the increasingly connected nature of Web 4.0 and the AI-enabled internet, new ways to capture biometric data through smart devices are becoming more commonplace, and users are presented with an overwhelming number of decisions regarding how their data is collected and used. As such, concerns about data privacy remain a key issue among those with varying levels of fears of technology. However, privacy concern scales have not yet been updated to give researchers a full picture of the impact, and with control mechanisms varying widely across countries as regulation struggles to keep pace with innovation, trust in technology can …

The Nature Of Domestic Violence Threats Against Federal Law Enforcement Resulting From Immigration Enforcement Efforts, Robert J. Hehl, Riley Fullam, Reagan Moffatt, Phillip Pires

CJC 450 - Criminal Justice and Criminology Capstone

This Capstone Research Assessment (CRA) focuses on the nature of the domestic violence threats against federal law enforcement resulting from enhanced immigration enforcement efforts. Through review of joint law enforcement immigration actions, and subsequent public responses in the form of violent protests and targeting of immigration and task force officers and their agencies, this CRA will identify specific threats and trends that may endanger federal law enforcement officials. This assessment will conclude with recommendations to mitigate identified threats in ensuring officer safety.

The Evolution Of Crime: Exploitation Of Technological Overdependencies Within Economic Enterprises, Robert J. Hehl, Grey Quigley, Autumn Laurenzano-Frost, Richard Mcloughlin, Valerie Garzon

CJC 450 - Criminal Justice and Criminology Capstone

This Capstone Research Assessment focuses on analyzing the evolution of crime from physical to technology-based offenses. This project examines how criminal actors exploit organizations’ increasing dependence on technology and digital systems and the inherent vulnerabilities found within economic enterprises. Said research assesses the lagging development of laws and cybersecurity safeguards, the critical issue of human error, and the lowered barrier to entry for cybercriminals. This paper will conclude with recommendations and strategies that may mitigate such vulnerabilities.

Seeing Is Believing? Deepfakes In Financial Markets, Hadar Y. Jabotinsky, Michal Lavi

Cardozo Arts & Entertainment Law Journal

An AI-powered tool recently mimicked Warren Buffett's image and voice so convincingly that even his own family could have been deceived. This striking example highlights the transformative potential of voice cloning and deepfakes. This innovative technology leverages artificial intelligence (AI) to create hyper-realistic audio and video content. By blurring the boundaries between authenticity and synthetic creation, deepfakes make it possible to fabricate moments that never occurred. Recent advancements in AI and user-friendly software have made deepfakes more accessible andfurther contributed to the proliferation of deepfakes, enabling even individuals with minimal technical skills to produce compelling deepfakes at little to no …

Assessing Contributing Factors To Organized Retail Crime In New [email protected], Robert J. Hehl, Jazlyn Rivera, Morendah Lesperance, Victor Perez, Lauren Westman

CJC 450 - Criminal Justice and Criminology Capstone

This Capstone Research Assessment (CRA) focuses on the growing threat of Organized Retail Crime (ORC) across New England and the United States. The assessment examines how the lack of consistent reporting from establishments, as well as insufficient training among investigators, has led to ineffective investigations and low apprehension rates.

Crypto Kleptocracy, W. Robert Thomas, Jeffery Y. Zhang

Michigan Law Review Online

Many Americans are worrying about whether they will soon be living in a postdemocracy autocracy. But in the meantime, they may already be living in a crypto-fueled kleptocracy. Less than one year into his second presidential term, Donald Trump has reportedly taken his wealth to new heights by embracing, both as a businessman and a politician, the crypto industry. Trump’s family businesses are involved in minting Trump-themed meme coins, creating America- themed stablecoins, and mining crypto assets—so successfully that most of Trump’s wealth is likely now from crypto, not real estate. All the while, the Trump Administration is rolling back …

Vishing And Smishing Perpetrators And Their Victims In Nigerian Slums, Lateef J. Adeyemo, Tirimisiyu Y. Olabulo, Idenyi G. Peter

International Journal of Cybersecurity Intelligence & Cybercrime

This study investigates the personal accounts of both perpetrators and victims to better understand the techniques and strategies used in vishing and smishing schemes. It adopts a qualitative cross-sectional design across three Lagos slums (Ajegunle, Amukoko, and Ijora-Badia), using snowball sampling to recruit 20 victims and 10 perpetrators for in-depth interviews. Findings reveal that perpetrators impersonate trusted entities using low-tech tools (pre-registered SIMs, bulk SMS apps) to exploit trust. Selective morality emerges among offenders, with some repaying known victims due to guilt while exploiting strangers, alongside a mentorship culture where experienced scammers train newcomers. Poverty and peer influence normalize the …

Security-Oriented Voice Authentication Using Machine Learning, Ifeoluwa Stella Elegbe

College of Graduate Studies: Theses & Dissertations

This study develops and evaluates a machine learning and deep learning-based voice authentication system for secure identity verification. As traditional authentication methods such as passwords, PINs, and security tokens continue to face challenges, including identity theft, forgetting, and unauthorized access, voice biometrics offers a more secure, convenient, and user-friendly alternative, especially for remote, hands-free, and accessibility-focused applications. The study adopts a closed-set speaker identification framework, where the system determines the most likely speaker from a predefined group of enrolled users. A structured methodology is implemented, beginning with audio preprocessing and feature extraction. Key acoustic features, including Mel-Frequency Cepstral Coefficients (MFCCs), …

Application Paths Of Semantic Modeling In Financial Fraud Detection And Risk Identification, Victor P. Gauthier, Daniel S. Wu

Computer Science Faculty Publications

Financial fraud and risk pose significant threats to economic stability and individual well-being. Traditional detection methods often struggle to keep pace with increasingly sophisticated fraudulent schemes. Semantic modeling, which focuses on understanding the meaning and relationships within data, offers a promising avenue for enhancing fraud detection and risk identification. This review paper explores the application paths of semantic modeling in this domain. We begin with a historical overview of fraud detection techniques, highlighting the limitations of traditional approaches. Subsequently, we delve into core themes, including knowledge graph-based fraud detection and semantic rule-based inference for risk assessment. We then compare and …

Large Owner Expropriation Threat And Stock Option Pay's Effect On Firm Risk-­Taking Behaviors In Weak Institutions, Cuili Qian, Lipeng (Gary) Ge, Xuesong Geng, Jiatao Li, Maria Hasenhuttl

Research Collection Lee Kong Chian School Of Business

Research Question/Issue: This study investigates the impact of managerial stock option pay on firm risk-­ taking behaviors in aweak institutional context, a critical question that has been overlooked by the literature. Specifically, we build on the comparative corporate governance perspective that emphasizes the implications of large shareholders' expropriation threat in weak institutions to develop predictions about their impact on the stock option's incentive alignment effect. We further explore the boundary conditions of such a relationship.Research Findings/Insights: Based on a sample of Chinese listed firms between 2006 and 2016, we find that a high level of large shareholders' expropriation threat weakens …

Csr Disclosure In Family-Controlled And Politically Connected Firms: Do Audit Committees Matter?, Md Harun Ur Rashid, Habib, Rashid Zaman

Research outputs 2022 to 2026

Purpose – This study aims to investigate whether audit committees shape the corporate social responsibility (CSR) disclosure practices of family-controlled and politically connected firms. Specifically, this study examines the extent to which audit committees mitigate the tendency of these firms to withhold CSR information and enhance transparency in an emerging market context. Design/methodology/approach – This study analyses 1, 108 firm-year observations from 140 non-financial firms listed on the Dhaka Stock Exchange over the period 2013–2023. To examine how family control, political connections and audit committees influence CSR disclosure. This study estimates several multivariate regression models. In addition, to strengthen causal …

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 …