The study develops Machine-Readable Accountability as a bounded socio-technical construct organised around dynamic visibility, distributed judgement, and responsibility displacement as well as links market-efficiency research with studies of quantification, professional judgement, and digital governance.
Alessio Faccia· Journal of Risk and Financia...· 0 citations
Digital financial reporting depends on identity services, enterprise systems, cloud platforms, automated controls and system-generated evidence. Cybersecurity weaknesses therefore enter external audit when a governance condition or control deficiency affects a material reporting process, an assertion, a disclosure, an...
Alessio Faccia, S. Tangjitsitcharoen· Journal of Cybersecurity and...· 0 citations
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