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Use cases for emerging quantum computing platforms become economically relevant as the efficiency of processing and availability of quantum computers increase. We assess the performance of Restricted Boltzmann Machines (...

Materias / palabras clave: Contabilidad

The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

In recent years, the frequency and complexity of financial fraud have been rising and have become an urgent challenge for the global financial system. Traditional rule-based detection methods struggle to cope with new ty...

Across contemporary democracies, intensifying political polarization, electoral distrust, and rising support for strong leaders have raised concerns about democratic stability. Drawing on Intergroup Threat Theory and Jus...

Global food supply chains continue to expand in scale and complexity, heightening risks of fraud, mislabeling, and cross-contamination across certification systems. These vulnerabilities are particularly consequential fo...

The increasing complexity of global financial systems has necessitated the adoption of more efficient and transparent mechanisms for combating money laundering (AML). Blockchain technology, with its decentralized, immuta...

What is new? A prominent issue that hampers criminalization of scientific or research misconduct (RM) is the criminal demarcation problem. Criminalization is often deemed to be applicable to widely adopted core RM ac...

Human error remains the most frequently exploited vulnerability in the cyber-security ecosystem. Despite substantial investments in technical safeguards, cybercriminals increasingly rely on social engineering, misinforma...

Abstract This study aims to examine the impact of forensic accounting services on reducing money laundering. Its originality lies in its exploration of the effects of each of the four forensic accounting services individ...

In the context of the rapid evolution of digital finance, artificial intelligence (AI) models are deeply integrated into critical business processes such as risk assessment, asset pricing, and anti-fraud. The resultant l...

The heterogeneity of the network at the edge creates unequal bandwidth availability for clients connected through diverse networks and devices. This variability can lead to bandwidth fluctuations and slow response times,...

Rupiah banknotes are legal tender used within the territory of the Unitary State of the Republic of Indonesia for buying and selling transactions. However, the circulation of counterfeit money in the community still occu...