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Based on this holistic model, the authors propose and analyze seven key issues related to the admissibility of digital media in cross-border trials considering four Latin American countries.

The authors apply the modeling process of the soft systems methodology by Checkland in order to develop a holistic model focused on human situation problems involving digital media and information technology devices or systems.

The authors discuss the status of the identified key issues in each country and offer a perspective on the integration of cross-border work analyzing the contribution of these key issues to the collaboration between countries criminal cases or the use of foreign digital artifacts in domestic trials.

In this study, the authors assumed that the problems of official interaction between agencies of different countries are considered solved. However, for future studies or research, the authors recommend that these issues can be considered as relevant, since they are related to cross-border cooperation topics that will necessarily require unavoidable official arrangements, agreements and formalities.

This work is aimed at defining and analyzing the key issues that can contribute to the application of current techniques and methodologies in digital forensics as a tool to support the legal framework of each country, considering cross-border trials. Finally, the authors highlight the implications of this study lie in the identification and analysis of the key issues that must be considered for digital forensics as a support tool for the admissibility of digital evidence in cross-border trials.

The authors consider that digital forensic will have high demand in cross-border trials, and it will depend on the people mobility between the countries considered in this study.

This paper shows that the soft systems methodology allows elaborating a holistic model focused on social problems involving digital media and informatics devices.

The teenager community is the most affected community by cybercrime in the COVID-19 era. Increasing social networks and facilitating teenager access to the Internet have increased the probability of cybercrimes. On the other hand, entertainment such as mobile and computer games is top-rated among teenagers. Teenagers' tendency to cybercrime may be influenced by individual, parent, social, economic and political factors. Studying the impact of social networks, mobile games and parents' religious attitudes on teenagers' tendency to cybercrimes in the COVID-19 era is the primary goal of this paper.

The outbreak of COVID-19 caused a considerable change in the world and the lifestyle of all people. Information and Communication Technology (ICT) was also affected by the special conditions of this virus. Changes in ICT and rapid access to it have empowered individuals and organizations, and people have increased civic participation and interaction through ICT. However, the outbreak of COVID-19 has created new challenges for the government and citizens and may cause new crimes. Cybercrime is a type of crime that occurs in a cyber environment. These crimes range from invasions of privacy to crimes in which the offender vaguely paralyzes the macroeconomic. In this research, 265 students of high schools and universities are used for collecting data by utilizing a survey. Measuring actions have been done in all surveys employing a Likert scale. The causal pattern is assessed through a constructional equation modeling procedure to study the scheme's validity and reliability.

The outcomes have indicated that social networks have no significant relationship with teenagers' tendency to cybercrimes in the COVID-19 era. Mobile games have a mild effect on teenagers' tendency to cybercrimes in the COVID-19 era, and parents' religious attitudes significantly impact teenagers' tendency to cybercrimes in the COVID-19 era.

Current research also has some restrictions that must be noticed in assessing the outcomes. First, sample research was selected from high schools and universities in one city. So, the size of the model is small, and the generalization of results is limited. Second, this research may have ignored other variables that affect the tendency of teenagers' to cybercrime. Future researchers intend to investigate the parents' upbringing system's impact on teenager's trend to cybercrime in the COVID-19 era. Future research can also examine practical factors such as parental upbringing, attitudes toward technology development and virtual addiction in the COVID-19 era.

In this study, teenagers' tendency to cybercrimes in the COVID-19 era is investigated, and a procedure is applied depending on a practical occasion. This article's offered sample provides a perfect framework for influencing parents' social networks, mobile games and religious attitudes on teenagers' tendency to cybercrimes in the COVID-19 era.

This paper aims to manage the dilemma of cyberspace operations, as the incidence of cybercrimes has increased tremendously in the past few decades, turning cyberspace into a field of war in which all nations must fight. For many countries, cyberattacks and conflicts, and even the basic operation of cyberspace in general, are new territories. Furthermore, international law today does not address many aspects of cyber warfare, as it typically has dealt with only traditional warfare.

This study examined this crime whether it is a domestic or an international crime and whether cyber wars are under international law or domestic law to address these issues.

Although many attempts to criminalize these actions occurred, the findings suggest that the world has failed to frame the legal instruments against cyberattacks. The findings also suggest recommendations to solve this issue.

To the best of the author’s knowledge, this study analyzed the comparison between the same crime in the perspective of domestic and international law, highlighting an unsolved dilemma in the world, suggesting some unprecedented solutions to solve.

This paper aims to identify impediments, discuss impediments and make recommendations for the impediments during the execution of a search and seizure warrant for digital evidence in South African criminal cases.

The discussion of this article, the second article of two, focuses on a literature review of international and local impediments identified in case law and published research literature and how it is approached in various jurisdictions.

This study found that impediments identified and addressed internationally during the execution of a search and seizure warrant for digital evidence are relevant to South African criminal cases and still need to be addressed during the execution of a search and seizure warrant for digital evidence in South African criminal cases.

Although searches and seizures for digital evidence are relevant to civil, regulatory and criminal investigations, this study focuses on the search and seizure for digital evidence in criminal matters with an emphasis on the provisions of the Criminal Procedure Act 51 of 1977 and the Cybercrimes Act 19 of 2020.

The originality of this paper lies in the procedures followed during the physical search and seizure of digital information during the execution of search and seizure warrants for digital information in South Africa. If the South African Police Service follows the recommended procedures, it will contribute to the success of the South African Police Service, which would result in the improved quality of investigations and successful prosecution of crime in South Africa.

This paper presents a qualitative study of penetration testing, the practice of attacking information systems to find security vulnerabilities and fixing them. The purpose of this paper is to understand whether and to what extent penetration testing can reveal various socio-organisational factors of information security in organisations. In doing so, the paper innovates theory by using Routine Activity Theory together with phenomenology of information systems concepts.

The articulation of Routine Activity Theory and phenomenology emerged inductively from the data analysis. The data consists of 24 qualitative interviews conducted with penetration testers, analysed with thematic analysis.

The starting assumption is that penetration testers are akin to offenders in a crime situation, dealing with targets and the absence of capable guardians. A key finding is that penetration testers described their targets as an installed base, highlighting how vulnerabilities, which make a target suitable, often emerge from properties of the existing built digital environments. This includes systems that are forgotten or lack ongoing maintenance. Moreover, penetration testers highlighted that although the testing is often predicated on planned methodologies, often they resort to serendipitous practices such as improvisation.

This paper contributes to theory, showing how Routine Activity Theory and phenomenological concepts can work together in the study of socio-organisational factors of information security. This contribution stems from considering that much research on information security focuses on the internal actions of organisations. The study of penetration testing as a proxy of real attacks allows novel insights into socio-organisational factors of information security in organisations.

This investigation serves a dual purpose: providing preliminary results and serving as a pilot study to confirm the viability of the hypotheses advanced towards a full-scale study. This paper aims to present the preliminary findings of an investigation that explored the constructs of personality traits and situational crime prevention theory (SCPT) as antecedents to social cognitive determinants (attitude, perceived behavioural control and subjective norms using the theory of planned behaviour [TPB] framing) and how these elements subsequently estimate compliant information security behaviour. Moreover, this paper delves into the contrasting influences of light and dark personality traits on insider information security compliance.

A cross-sectional survey was conducted to study SCPT measures and the personality factors dyad using a diverse but limited sample (n = 82).

There were ten significant direct relationships between SCPT factors and personality traits related to the components of the TPB. Seventeen hypotheses were not supported. However, these findings highlight the complexity of the topic under study.

Understanding individual differences within the compliance model could be used for custom training protocols, employee selection, assignment and specific types of information security interventions.

There is a scarcity of studies considering the effects of situational and personality factors, specifically the dark versus light triad of personality traits within the information security domain. Therefore, this preliminary result provides early insight that could guide further studies. This research could have important implications for organisations at risk of insider attacks.

In response to the growing interest in Internet of Things (IoT) technology and its profound implications for businesses and individuals, this bibliometric study focuses on a critical yet understudied aspect, i.e. cybersecurity. As IoT adoption grows, so do concerns regarding user privacy and data security. This study aims to provide a comprehensive understanding of the current research in this vital area, shedding light on research trends, gaps and emerging themes.

The study conducted a bibliometric analysis and systematic review of literature spanning over two decades (2013–2023). Bibliometric analysis is conducted using Biblioshiny which is R-software-based advanced analytical tool. Further, VOSviewer is used to conduct network analysis. The study highlights the evolving landscape of IoT cybersecurity, emphasizing interdisciplinary intersections and the ethical dimensions of IoT technologies.

The study uncovers crucial concerns related to IoT adoption, emphasizing the urgent need for comprehensive cybersecurity protocols. It identifies emerging themes such as artificial intelligence and blockchain integration, indicating a shift toward interdisciplinary solutions. Furthermore, the research highlights ethical gaps in current IoT discussions, emphasizing the importance of responsible innovation.

Businesses can bolster their cybersecurity strategies, policymakers can craft informed regulations and researchers are encouraged to explore IoT’s ethical dimensions.

This study pioneers a nuanced analysis of IoT cybersecurity, filling a crucial gap in the existing business and management literature. By synthesizing a decade of scholarly work, it provides foundational insights for researchers, businesses and policymakers. The research not only informs academic discourse but also offers practical guidance for enhancing IoT security measures and fostering ethical innovation.

With the growth and profound influence of technology on our life, it is important to address the ethical issues inherent to the development and deployment of technology. Researchers and practitioners submit the need to inspect: how technology and ethics interact, how ethical principles regulate technology and what could be the probable future course of action to execute techno-ethical practices in a socio-technical discourse effectively. To address the thoughts related to techno-ethics, the authors of the present study conducted exploratory research to understand the trend and relevance of technology ethics since its inception.

The study collected over 679 documents for the period 1990–2022 from the Scopus database. A quantitative approach of bibliometric analysis was conducted to study the pattern of authorship, publications, citations, prominent journals and contributors in the subject area. VOS viewer software was utilized to visualize and map academic performance in techno-ethics.

The findings revealed that the concept of techno-ethics is an emerging field and requires more investigation to harness its relevance with everchanging technology development. The data revealed substantial growth in the field of techno-ethics in humanities, social science and management domain in the last two decades. Also, most of the prominent cited references and documents in the database tend to cover the theme of Artificial Intelligence, Big data, computer ethics, morality, decision-making, IT ethics, human rights, responsibility and privacy.

The article provides a comprehensive overview of scientific production and main research trends in techno-ethics until 2022. The study is a pioneer in expanding the academic productivity and performance of embedding ethics in technology.

This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This paper analyzes the vast FSF literature based on inclusion and exclusion criteria. These criteria filter articles that are present in the accounting fraud domain and are published in peer-reviewed quality journals based on Australian Business Deans Council (ABDC) journal ranking. Lastly, a reverse search, analyzing the articles' abstracts, further narrows the search to 88 peer-reviewed articles. After examining these 88 articles, the results imply that the current literature is shifting from traditional statistical approaches towards computational methods, specifically machine learning (ML), for predicting and detecting FSF. This evolution of the literature is influenced by the impact of micro and macro variables on FSF and the inadequacy of audit procedures to detect red flags of fraud. The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper chronicles the cluster of narratives surrounding the inadequacy of current accounting and auditing practices in preventing and detecting Financial Statement Fraud. The primary objective of this study is to objectively synthesize the volume of accounting literature on financial statement fraud. More specifically, this study will conduct a systematic literature review (SLR) to examine the evolution of financial statement fraud research and the emergence of new computational techniques to detect fraud in the accounting and finance literature.

The storyline of this study illustrates how the literature has evolved from conventional fraud detection mechanisms to computational techniques such as artificial intelligence (AI) and machine learning (ML). The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper contributes to the literature by providing insights to researchers about why the evolution of accounting fraud literature from traditional statistical methods to machine learning algorithms in fraud detection and prediction.

Despite the growing attention on the relevance of improved building management systems with cognition in recent years in the architecture, engineering, construction and operation (AECO) community, no review has been conducted to understand the human-environment interaction features of cyber-physical systems (CPS) and digital twins (DTs) in developing the concept of a cognitive building (CB). Thus, this paper aims to review existing studies on CPS and DTs for CB to propose a comprehensive system architecture that considers human-environment interactions.

Scientometric analysis and content analysis were adopted for this study.

The scientometric analysis of 1,042 journal papers showed the major themes of CPS/DTs for CB, and these can be categorized into three key technologies to realize CB in the AECO community: CPS, DTs and cognitive computing (CC). Content analysis of 44 relevant publications in the built environment assisted in understanding and evidently confirming the claim of this study on the integration of CPS and DTs for CB in construction by also involving the CC. It is found and confirmed that CB can be realized with CPS and DTs along with the CC. A CB system architecture (CBSA) is proposed from the three key technologies considering the human-environment interactions in the loop. The study discovered the potential applications of the CBSA across the building lifecycle phases, including the design, construction and operations and maintenance, with the potential promise of endowing resilience, intelligence, greater efficiency and self-adaptiveness. Based on the findings of the review, four research directions are proposed: human-environment interactions, CB for sustainable building performance, CB concept for modular buildings and moving beyond CB.

This study stands out for comprehensively surveying the intellectual core and the landscape of the general body of knowledge on CPS/DTs for CB in the built environment. It makes a distinctive contribution to knowledge as it does not only propose CBSA by integrating CPS and DTs along with CC but also suggests some potential practical applications. These may require expert judgments and real case examples to enhance reproducibility and validation.