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This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This paper reviews recent research on the expected economic effects of developing artificial intelligence (AI) through a survey of the latest publications, in particular papers and reports issued by academics, consulting companies and think tanks.

Our paper represents a point of view on AI and its impact on the global economy. It represents a descriptive analysis of the AI phenomenon.

AI represents a driver of productivity and economic growth. It can increase efficiency and significantly improve the decision-making process by analyzing large amounts of data, yet at the same time it creates equally serious risks of job market polarization, rising inequality, structural unemployment and the emergence of new undesirable industrial structures.

This paper presents itself as a building block for further research by introducing the two main factors in the production function (Cobb-Douglas): labor and capital. Indeed, Zeira (1998) and Aghion, Jones and Jones (2017) suggested that AI can stimulate growth by replacing labor, which is a limited resource, with capital, an unlimited resource, both for the production of goods, services and ideas.

Our study contributes to the previous literature and presents a descriptive analysis of the impact of AI on technological development, economic growth and employment.

One of the insidious effects of government and business imposter scams is the potential erosion of trust among defrauded consumers. This study aims to assess the relationship between prior imposter scam victimization and present ability to discriminate between real and fake digital communications from government agencies and retail companies.

This paper tests whether a short, interactive training can help consumers correctly identify imposter scams without mistrusting legitimate communications. Participants were randomized into one of two control groups or to one of two training conditions: written tips on identifying digital imposter scams, or an interactive fraud detection training program. Participants were tested on their ability to correctly label emails, websites and letters as real or a scam.

This paper find that prior imposter scam victimization is not associated with greater mistrust. Compared to the control conditions, both written tips and interactive digital fraud detection training improved identification of real communications and scams; however, after a two- to three-week delay, the effect of training decreases for scam detection.

Results indicate that prior imposter scam victimization is not associated with mistrust, and that one-time fraud detection training improves consumers’ detection of imposter scams but has limited long-term effectiveness.

Traditional classification algorithms always have an incorrect prediction. As the misclassification rate increases, the usefulness of the learning model decreases. This paper presents the development of a wisdom framework that reduces the error rate to less than 3% without human intervention.

The proposed WisdomModel consists of four stages: build a classifier, isolate the misclassified instances, construct an automated knowledge base for the misclassified instances and rectify incorrect prediction. This approach will identify misclassified instances by comparing them against the knowledge base. If an instance is close to a rule in the knowledge base by a certain threshold, then this instance is considered misclassified.

The authors have evaluated the WisdomModel using different measures such as accuracy, recall, precision, f-measure, receiver operating characteristics (ROC) curve, area under the curve (AUC) and error rate with various data sets to prove its ability to generalize without human involvement. The results of the proposed model minimize the number of misclassified instances by at least 70% and increase the accuracy of the model minimally by 7%.

This research focuses on defining wisdom in practical applications. Despite of the development in information system, there is still no framework or algorithm that can be used to extract wisdom from data. This research will build a general wisdom framework that can be used in any domain to reach wisdom.

The purpose of the study is to identify cybersecurity threats that hinder the adoption of digital banking and provide sustainable strategies to combat cybersecurity risks in the banking industry.

Systematic literature review guidelines were used to conduct a quantitative synthesis of empirical evidence regarding the impact of cybersecurity threats and risks on the adoption of digital banking.

A total of 84 studies were initially examined, and after applying the selection and eligibility criteria for this systematic review, 58 studies were included. These selected articles consistently identified identity theft, malware attacks, phishing and vishing as significant cybersecurity threats that hinder the adoption of digital banking.

With the country’s banking sector being new in this area, this study contributes to the scant literature on cyber security, which is mostly in need due to the myriad breaches that the industry has already suffered thus far.

The purpose of this study is to review and synthesize the literature on in-app advertising, identify gaps and propose future research directions.

The authors use a systematic literature review (SLR) approach, following the PRISMA guidelines, to investigate the current state of research in in-app advertising. The study uses 44 shortlisted articles from the Scopus and Web of Science databases. Using the Theory-Context-Characteristics-Methodology (TCCM) framework, the authors analyze the gaps in theory, context, characteristics and methods.

Using thematic analysis, the authors identify five main themes in the in-app advertising literature, namely, ad platform optimization; mobile app user psychology and behavior; ad effectiveness; ad fraud; and security, privacy and other user concerns. The findings show the need for empirical research, with a strong theoretical foundation in emerging ad formats of in-app advertising, user behavior and buy-side of in-app advertising.

This is a maiden study to conduct a domain-based SLR in the emerging field of in-app advertising using the TCCM framework. The authors highlight the key differences between in-app advertising and mobile web advertising. The authors propose theories in the advertising field that could be used in future empirical studies of in-app advertising.

El propósito de esta investigación es revisar y sintetizar la literatura sobre la publicidad en Apps, identificar lagunas y proponer futuras direcciones de investigación.

Utilizamos un enfoque de revisión sistemática de la literatura, siguiendo las directrices PRISMA, para investigar el estado actual de la investigación en publicidad en aplicaciones. El estudio utiliza 44 artículos preseleccionados de las bases de datos Scopus y Web of Science (WoS). Utilizando el marco Teoría-Contexto-Características-Metodología (TCCM), analizamos las lagunas en teoría, contexto, características y métodos.

Mediante un análisis temático, identificamos cinco temas principales en la literatura sobre publicidad en aplicaciones, a saber: optimización de plataformas publicitarias; psicología y comportamiento de los usuarios de aplicaciones móviles; eficacia publicitaria; fraude publicitario; seguridad, privacidad y otras preocupaciones de los usuarios. Nuestros hallazgos muestran la necesidad de investigación empírica, con una sólida base teórica en los formatos publicitarios emergentes de la publicidad en Apps, el comportamiento del usuario y el buy-side de la publicidad en Apps.

Se trata de un estudio pionero para realizar una revisión sistemática de la literatura basada en el dominio en el campo emergente de la publicidad en Apps utilizando el marco TCCM. Destacamos las principales diferencias entre la publicidad en aplicaciones y la publicidad en la web para móviles. Proponemos teorías en el campo de la publicidad que podrían utilizarse en futuros estudios empíricos sobre la publicidad en Apps.

本研究旨在回顾和总结有关应用内广告的文献, 找出差距并提出未来的研究方向。

我们采用系统性文献综述方法, 遵循 PRISMA 指南, 调查应用内广告的研究现状。研究使用了 Scopus 和 Web of Science (WoS) 数据库中的 44 篇入围文章。利用理论-背景-特征-方法（TCCM）框架, 我们分析了理论、背景、特征和方法方面的差距。

通过主题分析, 我们确定了应用内广告文献的五大主题, 即广告平台优化; 移动应用用户心理和行为; 广告效果; 广告欺诈; 安全、隐私和其他用户关注点。我们的研究结果表明, 有必要在应用内广告的新兴广告形式、用户行为和应用内广告买方等方面开展实证研究, 并奠定坚实的理论基础。

这是一项首次使用 TCCM 框架对新兴的应用内广告领域进行基于领域的系统性文献综述的研究。我们强调了应用内广告与移动网络广告的主要区别。我们提出了广告领域的理论, 可用于未来的应用内广告实证研究。

Data represents a critical resource that enables construction companies’ success; thus, its management is very important. The purpose of this study is to assess the benefits of construction data risks management (DRM) in the construction industry (CI).

This study adopted a quantitative method and collected data from various South African construction professionals with the aid of an e-questionnaire. These professionals involve electrical engineers, quantity surveyors, architects and mechanical, as well as civil engineers involved under a firm, or organisation within the province of Gauteng, South Africa. Standard deviation, mean item score, non-parametric Kruskal–Wallis H test and exploratory factor analysis were used to analyse the retrieved data.

The findings revealed that DRM enhances project and company data availability, promotes confidentiality and enhances integrity, which are the primary benefits of DRM that enable the success of project delivery.

The research was carried out only in the province of Gauteng due to COVID-19 travel limitations.

The construction companies will have their data permanently in their possession and no interruption will be seen due to data unavailability, which, in turn, will allow long-term and overall pleasant project outcomes.

This study seeks to address the benefits of DRM in the CI to give additional knowledge on risk management within the built environment to promote success in every project.

This study aims to evaluate the effectiveness of machine learning models to yield profitability over the market benchmark, notably in periods of systemic instability, such as the ongoing war between Russia and Ukraine.

This study made computational experiments using support vector machine (SVM) classifiers to predict stock price movements for three financial markets and construct profitable trading strategies to subsidize investors’ decision-making.

On average, machine learning models outperformed the market benchmarks during the more volatile period of the Russia–Ukraine war, but not during the period before the conflict. Moreover, the hyperparameter combinations for which the profitability is superior were found to be highly sensitive to small variations during the model training process.

Investors should proceed with caution when applying machine learning models for stock price forecasting and trading recommendations, as their superior performance for volatile periods – in terms of generating abnormal gains over the market – was not observed for a period of relative stability in the economy.

This paper’s approach to search for financial strategies that succeed in outperforming the market provides empirical evidence about the effectiveness of state-of-the-art machine learning techniques before and after the conflict deflagration, which is of potential value for researchers in quantitative finance and market professionals who operate in the financial segment.

Machine Learning is an intelligent methodology used for prediction and has shown promising results in predictive classifications. One of the critical areas in which machine learning can save lives is diabetes prediction. Diabetes is a chronic disease and one of the 10 causes of death worldwide. It is expected that the total number of diabetes will be 700 million in 2045; a 51.18% increase compared to 2019. These are alarming figures, and therefore, it becomes an emergency to provide an accurate diabetes prediction.

Health professionals and stakeholders are striving for classification models to support prognosis of diabetes and formulate strategies for prevention. The authors conduct literature review of machine models and propose an intelligent framework for diabetes prediction.

The authors provide critical analysis of machine learning models, propose and evaluate an intelligent machine learning-based architecture for diabetes prediction. The authors implement and evaluate the decision tree (DT)-based random forest (RF) and support vector machine (SVM) learning models for diabetes prediction as the mostly used approaches in the literature using our framework.

This paper provides novel intelligent diabetes mellitus prediction framework (IDMPF) using machine learning. The framework is the result of a critical examination of prediction models in the literature and their application to diabetes. The authors identify the training methodologies, models evaluation strategies, the challenges in diabetes prediction and propose solutions within the framework. The research results can be used by health professionals, stakeholders, students and researchers working in the diabetes prediction area.

This study aims to examine the tourists' visit intention by watching deepfake destination videos, using Information Manipulation and Media Richness Theory.

This study conducted a primary survey utilizing a structured questionnaire. In total, 1,360 tourists were surveyed, and quantitative data analysis was done using PLS-SEM.

The results indicate that the factors that affect the tourists' visit intention after watching deepfake videos include information manipulation tactics, trust and media richness. This study also found that perceived deception and cognitive load do not influence the tourists' visit intention.

The originality/salience of this study lies in the fact that this is possibly among the first to combine the Media Richness Theory and Information Manipulation for understanding tourists' visit intention and post-viewing deepfake destination videos.