scholarly journals Unsupervised anomaly detection for internal auditing: Literature review and research agenda

2021 ◽  
pp. 1-22
Author(s):  
Jakob Nonnenmacher ◽  
◽  
Jorge Marx Gómez ◽  

Auditing has to adapt to the growing amounts of data caused by digital transformation. One approach to address this and to test the full audit data population is to apply rules to the data. A disadvantage of this is that rules most likely only find errors, mistakes or deviations which were already anticipated by the auditor. Unsupervised anomaly detection can go beyond those capabilities and detect novel process deviations or new fraud attempts. We conducted a systematic review of existing studies which apply unsupervised anomaly detection in an auditing context. The results reveal that most of the studies develop an approach for only one specific dataset and do not address the integration into the audit process or how the results should be best presented to the auditor. We therefore develop a research agenda addressing both the generalizability of unsupervised anomaly detection in auditing and the preparation of results for auditors.

2021 ◽  
Vol 14 (1-2021) ◽  
pp. 1-XXI
Author(s):  
Birgit Jæger

When digital technologies become a part of everyday life in most parts of society, it changes the way we work, organize, communicate, and make relations. It also changes the relationship between the state and its citizens – a relationship usually conceptualized as citizenship. To capture this transformation, a new concept of digital citizenship has emerged. The overall purpose of this paper is to overcome the fragmentation of knowledge about how citizenship is transformed into digital citizenship through a systematic review of the academic literature on the concept of digital citizenship. The literature review identifies four streams of literature in the academic landscape of digital citizenship, and by a content analysis, it outlines the many dimensions and facets of digital citizenship. In this way, the literature review offers a comprehensive picture of both the impacts of the digital transformation on citizenship and the concept within the academic debate.


2021 ◽  
Vol 3 ◽  
Author(s):  
Daniele Tubino de Souza ◽  
Pedro Henrique Campello Torres

The design and deployment of green amenities is a way to tackle cities' socio-environmental problems in the quest for urban sustainability. In this study, we undertake a systematic review of research published in international peer-reviewed journals that analyzes environmental justice issues within the context of the deployment of urban green amenities. Since most studies focus on the Global North, where this scholarship first emerged, our goal is to link the literature focused on the North and the South. This study aims to outline similarities and differences regarding the nexus of justice and the greening of cities in both contexts as well as to identify knowledge gaps in this scholarship in the Global South. “Green infrastructure” and “nature-based solutions,” as the leading concepts for cities' greening agendas, are used as descriptors in combination with “justice” and/or “green gentrification” in searches undertaken of two bibliographic databases. Our results show there is a need to better delineate a research agenda that addresses such issues in a heterogeneous Global South context while gaining insights from advances made by research on the Global North.


2022 ◽  
pp. 111-125
Author(s):  
A. S. Geyda ◽  
T. N. Gurieva ◽  
V. N. Naumov

The results of the review of the subject field on the research of the digital transformation of economic and social systems is carried out (part II). We reviewed main theoretical, mathematical tools which could allow solving unsolved problems. The review of such main theoretical tools that can become the basis for developing the “activity paradigm” of research is carried out.


2020 ◽  
Vol 53 (2) ◽  
pp. 16890-16895
Author(s):  
Simon Colnar ◽  
Sandra Penger ◽  
Barbara Grah ◽  
Vlado Dimovski

2021 ◽  
pp. 027614672110490
Author(s):  
Maria Elena Latino ◽  
Angelo Corallo ◽  
Marta Menegoli ◽  
Biagio Nuzzo

Food certifications guarantee food quality and reduce information asymmetry regarding food between consumers and producers. There are numerous certifications that facilitate global food systems. While scholars have addressed this issue from several viewpoints, a systematic synchronization of the research in international food certification studies is lacking. The purpose of this study is to explore the field of food certifications. This includes identifying certification definitions, related categories, the main purposes and topics of existing studies in this field. This study uses a systematic literature review. It proposes an integrative conceptual framework, that summarizes the main findings of the study. Additionally, new research routes, as well as both theoretical and macromarketing implications are discussed. This study provides a comprehensive understanding of the international field of food certification, giving researchers, consumers, and food companies a guide to understand the complexity of the global food certification and the related macromarketing effects.


Author(s):  
Roman Teichert

The goal of this paper is to present contemporary developments in the field of digital maturity models. By conducting a systematic literature review finally 24 relevant studies including 22 different models were identified and various characteristics of different digital maturity models were extracted. Focus was placed on the dimensions used to measure digital maturity in different model approaches. Special light was shed on organizational culture and to what extent it is represented in the models. Among other things, the findings indicate, that dimensions applied in various models can be very different and that just a few models incorporate transformational in addition to digital capabilities. In particular, organizational culture as a dedicated dimension of digital maturity is represented already in a few models, which indicates the growing importance of culture as an enabler of digital transformation efforts. Beside a comprehensive overview of the most widely used dimensions measuring digital maturity, a synthesis of the most frequently addressed cultural attributes is presented in this paper as well. This review finally reveals that most of the existing models give an incomplete picture of digital maturity, that cultural attributes reflecting a digital culture are not integrated systematically, and that digital maturity models specific to the domain of services are clearly under-represented. It also clearly demonstrates that research about digital transformation maturity as a holistic concept is scarce and needs more attention by research in the future.


2020 ◽  
Vol 27 (6) ◽  
pp. 943-964
Author(s):  
Jonathan Mukiza Peter Kansheba ◽  
Andreas Erich Wald

PurposeThe emerging concept of entrepreneurial ecosystems has captured the attention of scholars, practitioners and policymakers. Although studies on entrepreneurial ecosystems continue to grow, their contributions are still disintegrated. Thus, the purpose of this paper is to present a systematic review of extant literature on entrepreneurial ecosystems and to develop a research agenda.Design/methodology/approachThe study deployed a systematic literature review of 51 articles obtained from three comprehensive databases of Web of Science, Google Scholar and Scopus. The analysis includes two phases. First, a descriptive account of research on entrepreneurial ecosystems and second, a content analysis based on a thematic categorization of entrepreneurial ecosystems research.FindingsThe findings show that the concept of entrepreneurial ecosystems is both under-theorized and it has been recently dominated by conceptual studies. The focus of empirical research is on technology-based industries in Western economies using cases studies as methodological approach.Research limitations/implicationsThis review contributes to the body of knowledge on entrepreneurial ecosystems research by providing a systematic review following a thematic grouping of extant research into antecedents, outputs and outcomes of entrepreneurial ecosystems.Originality/valueIt reveals existing theoretical and empirical gaps in research as well as offering avenues of future research on entrepreneurial ecosystems.


2019 ◽  
pp. 121-143
Author(s):  
Riccardo Resciniti ◽  
Federica De Vanna

The rise of e-commerce has brought considerable changes to the relationship between firms and consumers, especially within international business. Hence, understanding the use of such means for entering foreign markets has become critical for companies. However, the research on this issue is new and so it is important to evaluate what has been studied in the past. In this study, we conduct a systematic review of e-commerce and internationalisation studies to explicate how firms use e-commerce to enter new markets and to export. The studies are classified by theories and methods used in the literature. Moreover, we draw upon the internationalisation decision process (antecedents-modalities-consequences) to propose an integrative framework for understanding the role of e-commerce in internationalisation


Lupus ◽  
2020 ◽  
pp. 096120332096570
Author(s):  
Juliana P Ocanha-Xavier ◽  
Camila O Cola-Senra ◽  
Jose Candido C Xavier-Junior

Reticular erythematous mucinosis (REM) was first described 50 years ago, but only around 100 case reports in English have been published. Its relation with other inflammatory skin disorders is still being debated. We report a case of REM, including the clinical and histopathological findings. Also, a systematic review of 94 English-language reported cases is provided. The described criteria for clinical and histopathological diagnosis are highlighted in order to REM can be confidently diagnosed.


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