This paper addresses the determinants of the implementation rate of the Environmental Management and Auditing System (EMAS): one European Union wide standard certifying firms’ voluntary behavior within European Union countries,. Using a negative binomial two-way effect regression model on the number of EMAS registrations, this paper focuses on the differences between countries’ environmental re...

one of the services provided by the cloud environment is cloud storage which allows users to store, remotely manage and access their data over the internet. However, the limited control granted to users over remote cloud nodes makes users worry about the integrity of their data as the user’ data can be accessed or modified by external attackers. Therefore, a new terminology called data auditing...

We address the problem of auditing an election when precincts may have different sizes. Prior work in this field has emphasized the simpler case when all precincts have the same size. Using auditing methods developed for use with equal-sized precincts can, however, be inefficient or result in loss of statistical confidence when applied to elections with variable-sized precincts. We survey, eval...

We use a controlled laboratory setting to experimentally examine the role of auditing and market-based-governance in restraining managerial expropriation and inaccurate financial reporting. Managerial expropriation is broadly defined as the enabling of all actions that opportunistically transfer wealth from investors to managers through understatement of realizable income. Similarly, auditing i...

One of the major issues involved in establishing new trading relationships is the lack of an a priori trust relationship between the parties. Without a solution of this trust problem it is virtually impossible to establish new trade relationships. This is an old and well-known problem in international trade. One way to create the necessary trust is by using trade procedures that involve exchang...

Logging is a critical component of Linux auditing. However, our experiments indicate that the logging overhead can be significant. The paper aims to leverage the performance overhead introduced by Linux audit framework under various usage patterns. The study on the problem leads to an adaptive audit-logging mechanism. Many security incidents or other important events are often accompanied with ...