There is an evolution in the process used by standards-development organizations (SDOs) and this is changing the prevailing standards development activity (SDA) for information and communications technology (ICT). The process is progressing from traditional SDA modes, typically involving the...

Traditional antifraud theory presumes insider trading (IT) undermines financial market confidence expectations that investors play at a “fair game.” Losses sustained by shareholders ignorant of valuable secret, non-public information reveal a rigged game raising society's capital costs....

There is an evolution in the process used by standards-development organizations (SDOs) and this is changing the prevailing standards development activity (SDA) for information and communications technology(ICT). The process is progressing from traditional SDA modes, typically involving the...

Blockchains are inherently secure, encrypted technologies, enabling electronic transaction processing, communications, authentication, and recordkeeping. Blockchain circumvents traditional (banking) systems, promising transaction cost savings and speculative profits. Blockchain is an open,...

The failed accounting “Cognitor” credential might have channeled accountancy into information security at the turn of the 21st Century. However, the accounting profession delayed this responsibility until recently: cybersecurity engagements, client confidentiality and attestations....