This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a li...
Corporate fraud remains a persistent problem that highlights the need for improved internal control and governance. Research on corporate governance (CG) and forensic accounting (FA) has been largely performed as separate studies. Little has been don...
This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of ‘good...
The article presents a broad and exhaustive approach to financial auditing studies, as well as their current state in academic research. Its main objective is to examine practices in the face of existing challenges. Financial auditing is strongly inf...
3 March 2025
Few studies have examined how committing criminal acts of violence impacts the lives of perpetrators who were mentally ill at the time of offence and in which the act itself reflects behaviour that is uncharacteristic of the individual. Theoretical a...
Recently, the work environments of organizations have been in the process of transitioning into smart work environments by applying cloud computing technology in the existing work environment. The smart work environment has the characteristic of bein...
This study explores the impact of implementing a mandatory e-government reform within Indonesia’s national ISBN service (Regulation No. 5/2022). It examines the effects of this policy shift on public service quality and the resulting administra...
With the global expansion of urban infrastructure and development of 5G communication technology, advanced information and communications technology has been applied to power systems and the use of smart grids has increased. Smart grid systems collec...
Tourism ranks among the world’s most economically significant sectors, yet fraud, tax evasion and undeclared work are, in many service-dominated and SME-heavy tourism economies, recurring structural features rather than isolated anomalies. Gove...
Maritime transportation accounts for approximately 80 percent of global trade volume, with modern vessels increasingly reliant on Software-Defined Radio (SDR) technologies for communication and navigation. However, the very flexibility and reconfigur...
Background: Health assessment in custodial settings represents a core medico-legal function, particularly when clinical changes may influence detention compatibility and judicial decisions. Objective documentation of disease progression during incarc...
Cloud security operations must process high-volume, rapidly changing telemetry within short response windows while maintaining governance and accountability. However, the literature on cloud defense, SOC modernization, retrieval-augmented generation...
The study investigates the potential for takaful operators to collaborate with the government by using drones to identify victims in the event of a mass disaster. It is critical to emphasise that takaful operators are not part of the government agenc...