Nowadays, with the rapid expansion of increasing utilization of renewable energy sources, power grid is evolving into a much complex man-made system in the technological age. Under the new circumstances, traditional methodologies for power system security analysis are facing a serious challenge....

Artículo de revista ; The debate about the cyber resilience of the financial sector has become more important in recent years. In this article the authors endeavour to clarify the meaning of this concept and why it has become a topic of growing concern for financial institutions and...

As a result of the sweeping transition to a digitalised financial system, digital resilience is a fundamental pillar of financial stability. Achieving digital resilience poses a broad range of regulatory challenges, to respond to the complex combination of risks, essentially consisting of cyber...

As a result of the sweeping transition to a digitalised financial system, digital resilience is a fundamental pillar of financial stability. Achieving digital resilience poses a broad range of regulatory challenges, to respond to the complex combination of risks, essentially consisting of cyber...

Artículo de revista ; Technological advances are having a significant impact on countless aspects of our lives and, in particular, on how we pay for the goods and services we consume. These changes in the payment value chain are affecting the oversight functions of central banks and other...

Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...

The two objectives of this thesis are to investigate the magnitude of compliance with AASB 6 Exploration for and Evaluation of Mineral Resources and AASB 136 Impairment of Assets; and to examine the influence of audit quality on the compliance levels utilising data from 305 Australian mineral...

We investigate whether the use of a high quality auditor and increased regulatory monitoring of R&D reporting influence both the level of R&D expenditure capitalized by Australian companies from 1992 to 2002 and the market’s perception of the reliability of these figures. The results indicate...

Purpose – This paper examines the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms.Methodology – The paper uses the returns-earnings regression model...

In this study, we argue that an increased economic bonding may develop between an audit partner and the clients when the auditor switches to a new audit firm because the auditor’s incremental payoff expected from switching to the new firm (e.g., promotion, larger share of firm profits, more...