ICMECG

The rapid development of information technology has provided strong technical support for China to promote the construction of service-oriented government. The government information open platform(GIOP) uses information technology to enable the public ...

Platform governance is a new governance model of digital government and a product of modernised technology governance. By explaining the background and philosophy of platform governance and taking the ‘all-in-one platform’ of the Ministry of Natural ...

Technologies such as Big Data present opportunities for companies and markets to determine the way forward to achieve their goals in accordance with the data obtained. In the construction of a traditional information life cycle to model cycles that ...

Widespread use of big data technology in mobile shopping provides users with personalized services but can also lead to infringements of their privacy, which would not help users to maintain their trust in mobile shopping platforms and be willing to ...

With the advancement of information and communication technology (ICT) and technological innovation, the learning ecosystem has changed greatly facilitating open and distance learning systems (ODL) in providing education anywhere at any time in meeting ...

The purpose of this research is to test the fraud heptagon research model in detecting fraud in financial statements using eight Beneish M-Score ratios. The data research method uses descriptive analysis and uses logistic regression analysis methods in ...

The availability of water is very influential on human life and the economic growth of a country. However, there are still a lot of cases where human rights and their needs for water have not been met. The aim of this study provides empirical evidence ...

The purpose of this study is to study whether the social and environmental aspects of firms’ activities may affect effectiveness of Circular Economy by using environmental management accounting (EMA) and Corporate Social Responsibility (CSR) of the ...

According to historical data, financial statement fraud considered as the type fraud scheme that causes the most losses compared to the other schemes. Fraud theories has been introduced and used to examine factors in detecting financial statement fraud. ...

The role of industrial Internet in promoting traditional industries such as manufacturing is becoming more and more obvious. It is known that intelligent production has optimized and upgraded the manufacturing value chain under the background of ...

A rise in digital technology advancement has posed an abundance of information in the business world. Traditional reporting in small and medium enterprises is no longer adequate for making the right and timely decisions in strategic and operational ...

Audit report lag has become a phenomenon in the business world. The financial statements of public companies that want to be published to shareholders and the general public must first be audited by a public accounting firm. The delay in the audit ...

This paper investigates the impact of government subsidies on research and development (R&D) investment and their wider economic effects. Moreover, this paper examines the moderating effect of regional innovation network level on the relationship ...

Cash dividend is an important indicator to reflect the operating conditions of a listed company, and it can also directly show the cash dividend income that investors can obtain by holding the stocks of a listed company. It is also an important ...

In recent years, the digital economy has developed rapidly around the world, and the evaluation of the development status of the digital economy has become a common concern of government departments and research institutions. At present, there is no ...

This study aims to empirically examine the effect of firm size, implementation of IFRS, and audit opinion on audit delay in banking entities listed on the Indonesia Stock Exchange. The data used are audited financial statements listed on the Indonesia ...

This paper selected the annual data of 31 provinces and cities in China from 2009 to 2020, constructed the index system of Fintech development level from four dimensions of financial support for Fintech, resources support for Fintech, academic output of ...