Sheffield Hallam University Journals
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Enhancing Accountancy Services Through Artificial Intelligence
Full text linkAbstract
This study systematically explores the impact of Artificial Intelligence (AI) on decision-making and client outcomes in business advisory and accountancy. It aims to assess the current implementation of AI, identify the most effective technologies, and pinpoint barriers to successful integration.
Key areas of investigation include how AI can streamline operations to enhance efficiency and accuracy, the potential for personalized services through advanced data analytics, and AI’s role in facilitating strategic decision-making via predictive analytics. Additionally, the study evaluates the economic benefits of AI, such as cost reduction and time savings, which could significantly influence operational practices.
Employing a quantitative approach, this research utilizes statistical analysis of secondary data to provide a comprehensive assessment of AI’s capabilities and its practical implications for the business advisory and accountancy sectors
`Analyzing the Impact of AI-Powered Attacks on Financial Stability in the UK
Full text linkInvestigated the multi-faceted consequences of AI-facilitated cyber-attacks on the financial stability of the UK banking sector. My research focused on four key areas: quantifying economic losses, evaluating regulatory frameworks, identifying vulnerabilities, and examining ethical considerations surrounding AI use in finance. To conduct this study, I utilized secondary data sources including financial reports, case studies, industry analyses, and academic literature. This approach allowed me to provide a comprehensive analysis of the current landscape and bridge critical knowledge gap
Determinants of the valu of green bonds in the United Kingdom
Full text linkThis dissertation investigates the determinants influencing the market value of green bonds in the United Kingdom, focusing on a range of factors including credit ratings, environmental impact scores, regulatory frameworks, market conditions, and liquidity. The research employs quantitative methodologies to analyze data collected from various financial databases and green bond reports, offering a comprehensive examination of the unique dynamics that affect green bond pricing within the UK’s robust financial market.The study identifies significant relationships between the market value of green bonds and their associated credit ratings, the perceived environmental benefits of funded projects, as well as the extent of regulatory support. Additionally, it explores how broader economic conditions, and the liquidity of green bonds impact their yield spreads compared to conventional bonds. The findings suggest that while credit ratings and regulatory support are critical, the environmental impact scores significantly enhance the appeal and market value of green bonds, aligning financial gains with sustainable investment outcomes.This dissertation contributes to the existing literature by providing empirical evidence on the nuanced factors that influence green bond values, addressing a significant gap in sustainable finance research. The insights gained from this study are intended to assist investors, policymakers, and financial institutions in optimizing green bond frameworks to better meet environmental targets and investor expectations in the UK and potentially, on a global scale
Impact of Emerging Technologies on Forensic Accounting Investigations: Submission for the FinTAF Conference 2024
No full textThis study investigates the impact of emerging technologies on forensic accounting investigations, focusing on the challenges and opportunities associated with their integration. The rapid advancement of technology has transformed financial crime detection and prevention, necessitating the adoption of advanced data analysis tools in forensic accounting. The research employs a quantitative approach, grounded in pragmatic philosophy, to assess how these technologies influence the effectiveness and efficiency of forensic accounting practices. Data were collected through a survey distributed to forensic accountants and professionals in related fields via Qualtrics, with ReCAPTCHA ensuring the authenticity of responses. The findings highlight the significant role that emerging technologies play in enhancing the accuracy, speed, and depth of forensic investigations. However, challenges such as the complexity of analysing digital evidence and the increased cost and time associated with these tools were also identified. The study concludes that while data analytical tools improve the ability to detect and prevent financial fraud, further research is needed to optimize their implementation and address the evolving techniques used by fraudsters. These findings provide valuable insights for practitioners and policymakers, guiding the development of best practices for integrating technology into forensic accounting investigations
The Year's Work in Marlowe Studies: 2023
Full text linkA review of Marlovian scholarship from the year 2023
The Strategic Role of Financial Management in Enhancing Healthcare Services in Sheffield, United Kingdom
No full textThis research conducts a comprehensive investigation into the impact of financial management practices on healthcare service delivery in Sheffield, United Kingdom, covering the period from 2019 to 2023. The study’s primary objective is to analyze financial statements and operational metrics to identify key trends and performance indicators that influence healthcare outcomes and to offer informed recommendations for improving financial stability and operational efficiency.The financial performance of Sheffield's healthcare services exhibited notable fluctuations over the period analyzed. The operating deficit, which stood at £6,895 in 2019, was reduced significantly, resulting in a surplus of £18,109 by 2023. This shift marks a substantial improvement in financial performance. In addition, total taxpayers' equity increased from £414,691 in 2019 to £471,271 in 2023, reflecting a steady rise in organizational value. Contributing factors to this increase include growth in non-current assets and current liabilities and favorable changes in revaluation gains and deficits, as outlined in the Statement of Changes in Taxpayers' Equity.A closer examination of the Statement of Cash Flows reveals that cash and cash equivalents more than doubled, rising from £94,033 in 2019 to £200,774in 2023. This increase occurred despite a negative trend in net cash used in operating activities, suggesting improvements in liquidity management. However, these gains were tempered by ongoing challenges in sustaining operational efficiency and maintaining a positive cash flow from core healthcare activities.The findings underscore both the progress and ongoing challenges in healthcare financial management. Despite improvements in the fiscal health of Sheffield’s healthcare services, there remain vulnerabilities, particularly in optimizing operational processes and ensuring consistent revenue generation. Based on these insights, the study provides several recommendations for strengthening financial controls, enhancing revenue streams, and improving operational efficiencies. Implementing these measures is crucial for maintaining long-term financial stability and improving service delivery quality.Furthermore, the study highlights the need for future research to explore the qualitative aspects of financial management in healthcare, such as stakeholder engagement and leadership impact. It also recommends broadening the scope to include regional comparisons, which could provide a more holistic understanding of how financial management practices influence healthcare services across different contexts. This research contributes to the existing body of knowledge by providing detailed financial analysis that informs decision-making in healthcare management. By linking financial performance to operational outcomes, it underscores the critical role of strategic financial management in enhancing healthcare service delivery
“The stars move still”: Haste, Delay, and Doubt in Marlowe’s Doctor Faustus
Full text linkChristopher Marlowe’s Faustus exists in a tenuous, even at times tortuous, relationship to time. This essay explores Doctor Faustus’s treatment of impatience and delay in the context of its pacing and its poetics, particularly its use of pentameter. Marlowe’s Faustus is a particularly fascinating figure for illuminating the symbolic resonances of suspension and delay in early modern English poetry given his changing relationship with time over the course of the play. He is defined by impatience at the outset, going so far as to ask the spirits he is summoning, “Quid tu moraris? [Why do you delay?]” (1.3.20). However, by the end of the play this characterization is not only subverted but inverted—and this inversion echoes Faustus’s inversion of holy rites as well as Marlowe’s own metrical inversions which accompany it. The contrapasso-like twist of the finale of the play is such that, when damnation is at hand, all Faustus can ask for is a suspension of space and time: “Stand still, you ever-moving spheres of Heaven, / That time may cease, and midnight never come” (1.14.65-66). And yet his final request is for his suffering to have a temporal limit, via metempsychosis or some other means. The most frightening thing for Faustus is, in the end, the ultimate form of suspension—eternity
Arata Ide, Localising Christopher Marlowe: His Life, Plays and Mythology, 1575–1593 (Boydell & Brewer, 2023)
Full text linkReview of Arate Ide's Localising Christopher Marlowe
Artificial intelligence vs traditional methods in auditing: A comparative analysis of efficiency, accuracy, and practical restrictions.
Full text linkThe incorporation of artificial intelligence (AI) into the auditing industry is the subject of this research project, which focuses on how AI will impact traditional auditing procedures, potential adoption difficulties, and how AI will eventually improve audit operations. Using a mixed-methods approach, the study investigates how AI is changing the auditing industry using qualitative theme evaluation and quantitative survey analysis. Key findings show that by automating tedious procedures and analyzing big information, AI greatly increases audit efficiency and accuracy. Constraints are also identified by the report, including the requirement for a large financial commitment, the lack of qualified AI specialists, and worries about data confidentiality and safety. Notwithstanding these drawbacks, AI has the potential to revolutionize auditing procedures; several participants acknowledged that AI can improve fraud detection, anomaly identification, and real-time monitoring. The study concludes that, even if artificial intelligence (AI) is expected to dominate auditing in the future, human oversight and involvement are still necessary to guarantee accuracy, ethical concerns, and the overall quality of the audit. Strong data security standards, more funding for auditor AI training, and ongoing investigation into the moral consequences of using AI in auditing are among the recommendations. This study adds to the expanding literature of research on artificial intelligence in the auditing and accounting industries and provides useful information for regulators, auditors, and accounting companies. The results imply that the best strategy for negotiating the changing audit scenario may involve a hybrid paradigm in which AI augments human auditors
Anthony Grafton, Magus: The Art of Magic from Faustus to Agrippa (The Belknap Press of Harvard University Press, 2023)
Full text linkReview of Magus: The Art of Magic from Faustus to Agrippa by Anthony Grafto