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The purpose of this paper is to introduce a new concept: the online collaborative audit system, and to design a prototype system at the national level for financial auditors, members of a supervisory body.

Conceptualization, modelling, analysis, imagination, scientific abstraction and review of legislation are the research methods used.

An online collaborative audit system is defined as an interorganizational system which uses the methods of collaborative intelligence among the stakeholders of the audit process (audit firms, auditees, supervision bodies) in a given geographical area (e.g. country) and which is based on the Internet. By assessing the design of the system, we could anticipate that an online collaborative system is feasible to implement. The main characteristics of an online collaborative audit system are geographical dispersion, collaboration between the stakeholders of the audit process, electronic management of the audit documents, online/continuous auditing and dynamic virtual teams, etc.

The system presented in this paper aims to cover the research gap which exists in this area and also to produce a change of paradigm in the sense that nowadays the technology allows us to move the audit results to an integrated national platform for audit stakeholders. In this way, the transparency of audit results increases and the role of audit becomes more predictive compared with the traditional way of performing an audit. Compared with the research in the field, the system presented in this paper is innovative in the sense that it not only allows online auditing but also gathers the national audit community in a virtual environment, which allows information sharing and improvement of information access.

The online collaborative system for audit, which promotes collaboration between a large number of auditors and which is based on the networks of the supervision bodies, could be implemented not only by Romania, on which this research is based, but also by other countries.

The online collaborative systems for audit, which promotes collaboration between a large number of auditors and which is based on the networks of the supervision bodies, could be implemented not only by Romania but also by other countries.

This paper aims to present recently published resources on information literacy and library instruction through an extensive annotated bibliography of publications covering all library types.

This paper annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2017 in over 200 journals, magazines, books and other sources.

The paper provides a brief description for all 590 sources.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application. Next, we review existing research on big data in accounting and finance. In addition to auditing, our analysis shows that existing research extends across three other genealogies: financial distress modelling, financial fraud modelling, and stock market prediction and quantitative modelling. Auditing is lagging behind the other research streams in the use of valuable big data techniques. A possible explanation is that auditors are reluctant to use techniques that are far ahead of those adopted by their clients, but we refute this argument. We call for more research and a greater alignment to practice. We also outline future opportunities for auditing in the context of real-time information and in collaborative platforms and peer-to-peer marketplaces.

Digital learning systems are crucial for education and data collected can analyse students learning performances to improve support. The purpose of this study is to design and build an asynchronous hardware and software system that can store data on a local device until able to share. It was developed for staff and students at university who are using the limited internet access in areas such as remote Northern Territory. This system can asynchronously link the users’ devices and the central server at the university using unstable internet.

A Learning Box has been build based on minicomputer and a web learning management system (LMS). This study presents different options to create such a system and discusses various approaches for data syncing. The structure of the final setup is a Moodle (Modular Object Oriented Developmental Learning Environment) LMS on a Raspberry Pi which provides a Wi-Fi hotspot. The authors worked with lecturers from X University who work in remote Northern Territory regions to test this and provide feedback. This study also considered suitable data collection and techniques that can be used to analyse the available data to support learning analysis by the staff. This research focuses on building an asynchronous hardware and software system that can store data on a local device until able to share. It was developed for staff and students at university who are using the limited internet access in areas such as remote Northern Territory. This system can asynchronously link the users’ devices and the central server at the university using unstable internet. Digital learning systems are crucial for education, and data collected can analyse students learning performances to improve support.

The resultant system has been tested in various scenarios to ensure it is robust when students’ submissions are collected. Furthermore, issues around student familiarity and ability to use online systems have been considered due to early feedback.

Monitoring asynchronous collaborative learning systems through analytics can assist students learning in their own time. Learning Hubs can be easily set up and maintained using micro-computers now easily available. A phone interface is sufficient for learning when video and audio submissions are supported in the LMS.

This study shows digital learning can be implemented in an offline environment by using a Raspberry Pi as LMS server. Offline collaborative learning in remote communities can be achieved by applying asynchronized data syncing techniques. Also asynchronized data syncing can be reliably achieved by using change logs and incremental syncing technique.

Focus on audio and video submission allows engagement in higher education by students with lower literacy but higher practice skills. Curriculum that clearly supports the level of learning required for a job needs to be developed, and the assumption that literacy is part of the skilled job in the workplace needs to be removed.

To the best of the authors’ knowledge, this is the first remote asynchronous collaborative LMS environment that has been implemented. This provides the hardware and software for opportunities to share learning remotely. Material to support low literacy students is also included.

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

The paper introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

Information is provided about each source, and the paper discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be performed automatically, continuously and in nearly real time. This paper presents a comprehensive review of continuous auditing research by providing an overview of the emergence and growth of the continuous auditing literature and classifying the extant continuous auditing research on the basis of four research characteristics indicated by a newly developed research taxonomy.

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

Introduces and annotates English-language periodical articles, monographs and other materials on library instruction and information literacy published in 2013.

Provides information about each source, discusses the characteristics of current scholarship and describes sources that contain unique scholarly contributions and quality reproductions.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.