Fraud detection using fraud triangle risk factors

SY Huang, CC Lin, AA Chiu, DC Yen - Information Systems Frontiers, 2017 - Springer
The objective of this study is to identify the financial statement fraud factors and rank the
relative importance. First, this study reviews the previous studies to identify the possible …

[PDF][PDF] Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing

L Siguenza Guzman, A Van den Abbeele… - Review of Business …, 2013 - lirias.kuleuven.be
This article provides a comprehensive literature review of Time-Driven Activity Based
Costing (TDABC), a relatively new tool to improve the cost allocation to products and …

Time driven activity based costing: theory, applications and limitations

M Namazi - … Journal of Management Studies (Formerly known as …, 2016 - ijms.ut.ac.ir
The aim of this study is to explore the strategic applications and limitations of Time-driven
Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents' …

Towards a systemic framework for digital forensic readiness

M Elyas, SB Maynard, A Ahmad… - Journal of Computer …, 2014 - Taylor & Francis
Although digital forensics has traditionally been associated with law enforcement, the impact
of new regulations, industry standards and cyber-attacks, combined with a heavy reliance on …

Analysis of restaurants' operations using time-driven activity-based costing (TDABC): case study

AM Elshaer - Journal of Quality Assurance in Hospitality & Tourism, 2022 - Taylor & Francis
In today's competitive environment, the analysis of activities is not just about looking at the
overall report of profit and loss but more in understanding which of the activities add value …

Time-driven activity-based costing: designing a model in a Portuguese production environment

RS Barros, AMDSC Ferreira - Qualitative Research in Accounting & …, 2017 - emerald.com
Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study
aims to examine in depth the suitability and the complexity of TDABC in a manufacturing …

[HTML][HTML] Improving forensic triage efficiency through cyber threat intelligence

N Serketzis, V Katos, C Ilioudis, D Baltatzis… - Future Internet, 2019 - mdpi.com
The complication of information technology and the proliferation of heterogeneous security
devices that produce increased volumes of data coupled with the ever-changing threat …

The architecture of a digital forensic readiness management system

K Reddy, HS Venter - Computers & security, 2013 - Elsevier
A coordinated approach to digital forensic readiness (DFR) in a large organisation requires
the management and monitoring of a wide variety of resources, both human and technical …

A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment: Un nuevo sistema de gestión de …

H Toosi, A Chamikarpour - Revista de Contabilidad-Spanish …, 2021 - revistas.um.es
El objetivo principal de la investigación es utilizar nuevos métodos de cálculo de costes en
los proyectos de construcción para reducir y controlar las desviaciones de costes y algunas …

The role of time-driven activity-based costing in integrated supply chain management: an empirical study of modelling operational costs at 4PLs

KH Alahmari - 2023 - vuir.vu.edu.au
Supply Chain Management (SCM) has been evolving remarkably since the 1980s as more
businesses prefer to outsource their logistics activities to logistics companies. As a result …