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An Examination of Design Choices Intended to Improve the Auditability of a Consortium Blockchain 旨在提高联盟区块链可审计性的设计选择审查
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-06-29 DOI: 10.2308/jeta-2022-023
Mark D. Sheldon
Blockchain consortia offer firms several advantages, including the ability to maintain a shared transaction ledger that is secure, verified, and agreed-upon by key business partners. While these benefits are largely derived from blockchain’s distributed architecture, this same architecture poses challenges to auditors working to provide assurance on a technology owned, operated, and maintained across several firms’ borders. Indeed, participating in a blockchain consortium transitions a firm from relying solely on its own IT infrastructure and processes, to being vulnerable to how other firms collectively maintain the shared ledger. As blockchain consortia grow and are used to process and record material transactions, members will require assurance that other members maintain the blockchain in a well-controlled manner. Given the complexities of auditing a distributed environment, this study proposes three design choices intended to improve the auditability of consortium blockchains. Practitioners then evaluate these designs and offer additional considerations/alternative paths forward.
区块链联盟为公司提供了几个优势,包括维护共享交易分类账的能力,该分类账是安全的、经过验证的,并得到关键业务合作伙伴的同意。虽然这些好处很大程度上来自区块链的分布式架构,但同样的架构也给审计人员带来了挑战,这些审计人员要为跨几家公司拥有、运营和维护的技术提供保证。事实上,参与区块链联盟会使一家公司从仅仅依赖自己的IT基础设施和流程转变为容易受到其他公司共同维护共享账本的影响。随着区块链联盟的发展和用于处理和记录重大交易,成员将需要确保其他成员以良好的控制方式维护区块链。鉴于审计分布式环境的复杂性,本研究提出了三种设计选择,旨在提高财团区块链的可审计性。从业者然后评估这些设计,并提供额外的考虑/替代路径。
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引用次数: 0
Internet of Things and Blockchain-Based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment in Peer-to-Peer Lending 物联网和基于区块链的智能合约:实现点对点贷款的持续风险监控和评估
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-05-11 DOI: 10.2308/jeta-2022-003
Zihao Zhang, Yu Gu, Lanxin Jiang, Wenjun Yu, Jun Dai
Peer-to-peer (P2P) lending enables individuals and small companies to finance and invest without the intermediation of financial institutions. However, this business model is also associated with high delinquency risk and a lack of risk monitoring and control capabilities. This paper explores the potential of the Internet of Things (IoT), blockchain, smart contract technologies, and the Continuous Risk Monitoring and Assessment (CRMA) framework to re-engineer risk monitoring and control for P2P lending. We conducted a case study of a large Chinese P2P lending company to identify problems in its current risk monitoring and control processes and to design an IoT-smart contract CRMA system to continuously monitor and respond to delinquency risk via real-time data collection, automatic loan settlement, and in-time risk disclosure. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M41; M49.
点对点(P2P)贷款使个人和小公司能够在没有金融机构中介的情况下进行融资和投资。然而,这种商业模式也伴随着较高的违约风险和缺乏风险监控能力。本文探讨了物联网(IoT)、区块链、智能合约技术以及持续风险监测和评估(CRMA)框架的潜力,以重新设计P2P借贷的风险监测和控制。我们以中国某大型P2P借贷公司为案例,找出其目前风险监控流程中存在的问题,设计物联网智能合约CRMA系统,通过实时数据采集、贷款自动结算、及时风险披露等方式,持续监控和应对违约风险。数据可用性:数据可从文本中引用的公共来源获得。JEL分类:M40;M41;M49。
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引用次数: 0
The Creation of One Truth: Single-Ledger Entries for Multiple Stakeholders Using Blockchain Technology to Address the Reconciliation Problem 创建一个真相:使用区块链技术解决和解问题的多个利益相关者的单一分类账条目
Q2 Business, Management and Accounting Pub Date : 2023-05-01 DOI: 10.2308/jeta-19-06-01-28
Ahmed Gomaa, Mohamed Gomaa, Salem Lotfi Boumediene, Magdy Farag
ABSTRACT Reconciliation of transactions between multiple parties is a time-consuming process. This paper presents a new conceptual framework that may lower costs and shorten the reconciliation time. The proposed framework recommends recording transactions on the blockchain before populating the transacting parties’ respective enterprise resource planning (ERP) systems, which will be the source of a single truth. This information flow will result in all involved parties having access to the same transaction details. Further, the paper presents a technical feasibility demonstration with two examples, where all involved parties are executing transaction details on the blockchain after meeting the governing smart contract constraints using their digital wallets. The new conceptual framework has been specifically designed to create one truth for all parties involved in a transaction that in turn may eliminate what is perceived to be unnecessary redundancy in current accounting systems.
多方交易的对账是一个耗时的过程。本文提出了一个新的概念框架,可以降低成本,缩短对账时间。拟议的框架建议在填充交易各方各自的企业资源规划(ERP)系统之前在区块链上记录交易,这将是单一事实的来源。此信息流将导致所有相关方都可以访问相同的事务详细信息。此外,本文还通过两个示例进行了技术可行性演示,其中所有相关方在使用其数字钱包满足管理智能合约约束后,在区块链上执行交易细节。新的概念框架是专门为参与交易的所有各方创造一个真相而设计的,从而可以消除当前会计系统中被认为不必要的冗余。
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引用次数: 1
Industry 4.0-Enabled Environment, Social, and Governance Reporting: A Case from a Chinese Energy Company 工业4.0驱动下的环境、社会与治理报告:以一家中国能源公司为例
Q2 Business, Management and Accounting Pub Date : 2023-05-01 DOI: 10.2308/jeta-2022-014
Wenjun Yu, Yu Gu, Jun Dai
ABSTRACT Accelerating climate change, deforestation, and pollution have turned a global spotlight on corporate sustainability. Many countries have issued standards on Environment, Social, and Governance (ESG) reporting, especially from heavily polluting companies. ESG disclosure has become a main channel for investors, the public, and other external stakeholders to understand companies’ impact on the environment. However, the current methods of collecting and processing environmental information are insufficient and infrequent, impairing stakeholders’ decision-making. Moreover, the complexity and diversity of environmental measures can inhibit information reliability, accuracy, and objectivity. We propose the use of Industry 4.0 technologies to improve existing ESG reporting processes and demonstrate a novel environmental reporting system that could allow a Chinese energy company to collect and report environmental information in real time, enhancing the completeness, reliability, and efficiency of their environmental disclosure.
加速的气候变化、森林砍伐和污染使企业可持续发展成为全球关注的焦点。许多国家已经发布了环境、社会和治理(ESG)报告标准,特别是那些污染严重的公司。ESG信息披露已成为投资者、公众和其他外部利益相关者了解公司对环境影响的主要渠道。然而,目前收集和处理环境信息的方法不足且频率低,影响了利益相关者的决策。此外,环境指标的复杂性和多样性会抑制信息的可靠性、准确性和客观性。我们建议使用工业4.0技术来改进现有的ESG报告流程,并展示一种新的环境报告系统,该系统可以让中国能源公司实时收集和报告环境信息,提高其环境披露的完整性、可靠性和效率。
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引用次数: 2
Covers and Front Matter 封面及封面
Q2 Business, Management and Accounting Pub Date : 2023-05-01 DOI: 10.2308/1554-1908-20-1.i
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引用次数: 0
Editorial Policy 编辑政策
Q2 Business, Management and Accounting Pub Date : 2023-05-01 DOI: 10.2308/1554-1908-20-1.327
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引用次数: 0
Teaching Predictive Audit Data Analytic Techniques: Time-Series Forecasting with Transactional and Exogenous Data 预测审计数据分析技术教学:交易数据和外生数据的时间序列预测
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-05-01 DOI: 10.2308/jeta-2020-018
Zhaokai Yan, Deniz Appelbaum, A. Kogan, M. Vasarhelyi
Audit data analytics is gaining increasing attention from both audit researchers and practitioners. To provide accounting students with firsthand experience utilizing data analytics, this teaching case showcases the implementation of data analytic techniques to transactional-level data from real-world business practice. Specifically, this case demonstrates the application of seasonal autoregressive integrated moving average (ARIMA) models, utilizing exogenous weather data, to predict daily sales amounts of a wholesale club retailer. The learning objective is to demonstrate this process and teach students to apply predictive data analytics through Python programming and incorporate and utilize exogenous data in sales prediction.
审计数据分析越来越受到审计研究人员和从业人员的关注。为了向会计专业的学生提供使用数据分析的第一手经验,本教学案例展示了将数据分析技术应用于现实世界商业实践中的事务级数据。具体而言,该案例展示了季节自回归综合移动平均(ARIMA)模型的应用,该模型利用外生天气数据来预测批发俱乐部零售商的日销售额。学习目标是演示这一过程,并教学生通过Python编程应用预测数据分析,并在销售预测中纳入和利用外生数据。
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引用次数: 0
J&S Publisher Problems: A Diagnostic Analytics Case Exploring Employee Expense Reimbursement J&S出版商问题:员工费用报销的诊断分析案例
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-05-01 DOI: 10.2308/jeta-2021-011
Jamie Hoelscher, Trevor Shonhiwa
This paper aims to help students further understand employee reimbursement schemes, while simultaneously advancing the integration of data analytics in the accounting curriculum. The learning activity takes students through a comprehensive data analytics cycle to determine the root cause of employee expense reimbursement increases. The ability to leverage data analytics and possess technological agility to address business questions is an important skillset. Our paper contributes to the literature by presenting a resource that promotes the acceleration of integrating data analytics across the curriculum. The case topic is applicable to many classes, including audit (both external and internal), accounting information systems (AIS), financial, or forensic accounting, thereby promoting compliance with new accreditation standards requiring analytics throughout the curriculum. This case study helps expand the coverage of data analytics and learning experiences that emphasize the integration of information technology in the accounting curriculum. JEL Classifications: M40; M41; M42.
本文旨在帮助学生进一步了解员工报销计划,同时推进数据分析在会计课程中的集成。学习活动带领学生完成一个全面的数据分析周期,以确定员工费用报销增加的根本原因。利用数据分析并拥有解决业务问题的技术灵活性的能力是一项重要的技能。我们的论文通过提供一种资源来促进整个课程中数据分析的加速集成,从而为文献做出了贡献。案例主题适用于许多课程,包括审计(外部和内部)、会计信息系统(AIS)、财务或法务会计,从而促进遵守新的认证标准,要求在整个课程中进行分析。本案例研究有助于扩大数据分析和学习经验的覆盖范围,强调将信息技术纳入会计课程。JEL分类:M40;M41;M42。
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引用次数: 0
A New Measure of Similarity in Textual Analysis: Vector Similarity Metric versus Cosine Similarity Metric 文本分析中一种新的相似性度量:向量相似性度量与余弦相似性度量
Q2 Business, Management and Accounting Pub Date : 2023-05-01 DOI: 10.2308/jeta-2021-043
Rajendra P. Srivastava
ABSTRACT This paper proposes a new similarity metric, Vector Similarity Metric (VSM), which is as simple as the popular Cosine Similarity Metric (CSM). The CSM has a major deficiency. It yields the same value, irrespective of how different the two vectors are in their sizes so long as the angle between them is the same. This deficiency remains intact even when Natural Language Processing is used to associate semantic meanings to the words/phrases and when the term frequency is modified using Inverse Document Frequency. This deficiency becomes a serious concern when one is comparing the risk profile of one company with the risk profile of another company or investigating the changes in the risk profile of a company from one year to another. The VSM is based on the difference of the two vectors. The paper demonstrates the superiority of VSM over CSM analytically and through real-world examples.
本文提出了一种新的相似度度量——向量相似度度量(VSM),它与流行的余弦相似度度量(CSM)一样简单。CSM有一个重大缺陷。只要它们之间的夹角相同,无论两个向量的大小有多大不同,它都会产生相同的值。即使使用自然语言处理将语义与单词/短语关联起来,并且使用逆文档频率修改术语频率,这种缺陷仍然存在。当人们将一家公司的风险状况与另一家公司的风险状况进行比较,或调查一家公司每年的风险状况变化时,这种缺陷就会成为一个严重的问题。VSM是根据这两个向量的差值建立的。本文通过分析和实例论证了VSM相对于CSM的优越性。
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引用次数: 0
Exploring Antecedents of Professional Skepticism on Accounting Students’ Performance in Cybersecurity 探讨专业怀疑对会计专业学生网络安全表现的影响
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-04-01 DOI: 10.2308/jeta-2022-043
Yueqi Li, S. Goel, K. Williams
Professional skepticism is a fundamental and critical construct for audit professionals. Although accounting regulators, practitioners, and CPA examinations call for explicit consideration of cyber risks by current and future audit professionals, the current body of literature has not examined the effects of professional skepticism in the context of cybersecurity-related tasks. This study focuses on the effect of professional skepticism on accounting students’ performance in cybersecurity (ASPC). Based on a sample of 115 graduate accounting students, we found that the students did not consistently understand cybersecurity fundamentals. Our study identifies personality traits and operating stress as antecedents of professional skepticism, and these antecedents affect ASPC indirectly through professional skepticism. The results indicate that professional skepticism directly and positively affects ASPC. In addition, cybersecurity knowledge and age positively and directly affect ASPC. The results of this study have implications for academics, accounting education, and the audit profession. Data Availability: Data are available on request from the authors. JEL Classifications: D91; M42; O33.
职业怀疑是审计专业人员的一种基本和关键的建构。尽管会计监管机构、从业人员和注册会计师考试呼吁当前和未来的审计专业人员明确考虑网络风险,但目前的文献尚未研究专业怀疑在网络安全相关任务背景下的影响。本研究主要探讨专业怀疑态度对会计专业学生网络安全绩效的影响。基于对115名会计专业研究生的抽样调查,我们发现这些学生对网络安全基础知识的理解并不一致。本研究发现人格特质和工作压力是职业怀疑主义的前因,这些前因通过职业怀疑主义间接影响ASPC。结果表明,职业怀疑主义对ASPC有直接的正向影响。此外,网络安全知识和年龄对ASPC有正向和直接的影响。本研究的结果对学术界、会计教育和审计行业具有启示意义。数据可用性:数据可根据作者的要求提供。JEL分类:D91;M42;O33。
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引用次数: 0
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Journal of Emerging Technologies in Accounting
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