Journal of Accounting, Finance, Economics, and Social Sciences
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SOC for Cybersecurity & SOC 2® for Service Organizations – An empirical study on industry’s perspective
Get PDFBusinesses across the globe have been going digital. A paradigm that has been accelerated due to pandemic. This has resulted into creation of a complex cyberspace. Further, organizations have become linked and dependent on each other, due to increased outsourcing as well as shift towards cloud computing. This has also led to creation of various industry standards and frameworks that help organizations evaluate their own and their provider’s practices related to system reliability, information security and cybersecurity. Amongst these, SOC2 for service organizations and SOC for Cybersecurity are two leading reports that help organizations assess system reliability and cybersecurity. AICPA recognizes it has that there is confusion amongst the applicability of these reports, and therefore it has created some guidance on how these two reports are different and how they can be leveraged by organizations. This guidance provides an inside-out perspective driven by purpose of these reports and the methodology used to create these reports. The industry (practitioners, implementors and vendor managers, CXOs) perspective on the applicability and distinction of these reports was not yet available. This research brings out industry (practitioners, implementors and vendor managers, CXOs) perspective on the applicability and distinction of these reports. Findings indicate that SOC2 demand and usefulness is perceived high whereas SOC for Cybersecurity demand and usefulness is perceived low by the industry. Findings of this research also indicate that industry excepts AICPA to simplify SOC2 reports and make them easier to understand
Triple Bottom Line Reporting in Cambodia
Get PDFThe primary aim of this study is to gain a better understanding of Cambodian public interest enterprises’ awareness of and commitment to triple bottom line (TBL) reporting. Public interest enterprises (PIEs) in Cambodia include publicly listed companies, banks, microfinance institutions, and insurance companies. Numerous managers of Cambodian PIEs believe that balancing profit, planet, and people is crucial to the organization’s success now and in the future. While they may be unfamiliar with the specific TBL name, they understand the concept of sustainability in general. Furthermore, the research reveals that Cambodian PIEs are not particularly committed to TBL reporting. While many PIE managers in Cambodia are aware of the numerous benefits of TBL implementation, they lack the commitment necessary to develop a TBL strategy and track their TBL efforts. This low level of commitment to TBL reporting demonstrates the critical need for further education and awareness of the TBL concept. Finally, education is necessary to establish a link between financial performance and sustainability
Land Registration in Cambodia
Get PDFThe purpose of this article was to discover how private land in Cambodia has been registered since the introduction of land privatization in 1989. Many government strategies have been made in order to successfully grant private ownership to Cambodian citizens. The annual reports from the Ministry of Land Management, Urban Planning and Construction were mainly used to analyze the result of output of the land registration. The research result found that government commitment plays an important role in completing the nation-wide land registration via systematic land registration. The research suggested that speeding up land registration would attract investors to invest in land since the land ownership security can be guaranteed
Why ASEAN’s Post-Pandemic Economic Recovery will be Mainly China-Dependent?
Get PDFHistorians will certainly dedicate particular attention to the period of 2020-2021, when the COVID–19 pandemic raged and wreaked havoc around the world – possibly viewing this event as a critical, once-in-a-lifetime disruptor that singlehandedly divided our era into a pre- and post-pandemic one. However, assessing the economic landscape of the ASEAN region allows us to take a slightly different approach, whereby the current pandemic is viewed as accelerating the already established underlying processes underpinning ASEAN’s economic realities. This article attempts to examine what the post-pandemic economic recovery of ASEAN might look like in 2021 and analyze those factors that are likely to facilitate such a recovery
Information Security Management Systems - Evolving Landscape & ISO 27001: An Empirical Study
Get PDFInformation technology has become an integral part of all business activities. Managing information security has been a key aspect in ensuring that increased information security risks (due to reliance on IT) are managed effectively. The reliance on digital and technology platforms has increased even further due to pandemic driven changes. This has led to higher information security risk exposure of organizations and their employees and their customers. Organizations use various frameworks to design and implement information security management systems, with ISO 27001 standard being the leading framework. Past researches in ISMS and leveraging ISO 27001 have had limitation of single country focus, Further there is limited research on relevance of ISO 27001 in evolving paradigm of computing shift. This global research presents an empirical study, based on inputs from industry practitioners, reflecting the key drivers for ISO 27001 implementation and certification, investigates pattern in those drivers based on size of the organization and examines the relevance of ISO 27001 both as framework and / or certification in the evolving scenario of cloud. Findings of the research indicate that the top reason for ISO 27001 implementation and certification is “compliance”, followed by “business value”, “competitive edge”, and “breach reduction” in that order. Findings also indicate that focus on information security is increasing and ISO 27001 implementation provides an effective ISMS and ISO 27001 certification helps organizations in improving their trustworthiness in keeping information secure
Investors’ behavior to earnings announcement during the COVID-19 pandemic: Evidence from Cambodia
Get PDFThis study investigates the reaction of investors to annual earnings releases as reflected in the share price movements of common stocks and volume of trade during the COVID-19 pandemic. Event methodology is employed, and the returns in an event window, defined conventionally as the days before to days after a firm-specific public earnings announcement, are not abnormal. We provide an apparent example where investors did not react to firm-specific positive earnings announcements. This could be influenced by the government in response to COVID-19 as we have seen governments and central banks worldwide quickly enacted sweeping and sizable fiscal and monetary stimulus measures to limit the human and economic impact of the COVID-19 pandemic. These actions during an economic downturn or crisis have helped to stabilize the economy and increase confidence in the market
An Exploratory, Empirical Analysis on the Driving Forces that Motivate Students in CamEd to Pursue ACCA
Get PDFThis research carries out an exploratory analysis on the driving forces that motivate students in CamEd to pursue ACCA. it adopted an eclectic approach to determine the motivational factors that may propel students to choose this course. The findings from this research are that factors such as a better paying job, job security, a sense of achievement, being given due recognition, a sense of personal growth and the ability to undertake this course, are the driving forces that motivate students. These findings suggest that marketing campaigns and counselling being done by CamEd should take the abovementioned factors into consideration when explaining to prospective students
Is CSX Index a Random Walk?
Get PDFThe growth or decline in stock value depends on information. The Efficiency Market Hypothesis (EMH) consists of three different forms: strong-form, semi-strong-form, and weak-form states that stock price reflects its true value properly, and thus includes all information, public and private. If market inefficiency is discovered, an abnormal return may be created via risk-adjusted technical analysis. The Random Walk Hypothesis (RWH) argued that the price of stock tomorrow is computed based on the price of stock today, and the price of stock cannot be anticipated when a random number is consistent with weak-form efficiency. The empirical findings from this research have shown that the CSX index is not a random walk or weak-form inefficient, as indicated by the Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) unit root tests, and the Variance Ratio (VR) test
Deep Learning Application – Identifying PII (Personally Identifiable Information) to Protect
Get PDFThis paper presents application of deep learning and machine learning models in detecting personally identifiable information (PII) in unstructured text (emails). The proposed models use support vector machine (trained using sequential minimal optimization) and long short term memory (LSTM) artificial neural network. Synthetic email dataset has been used to train and validate the proposed models and the outcomes are measured by standard measures of accuracy, precision, recall and F1-score of each of the proposed model. The experimental results on the model that uses support vector machine (trained using sequential minimal optimization) showed most promising results on detecting the personally identifiable information in the email dataset. The LSTM model also showed equally promising results
SMEs in Cambodia
Get PDFSmall and Medium Enterprises (SMEs) drive industrial progress, improve an economy’s ability to deal with shocks and are recognized as breeding grounds of innovation which is a crucial part of the Cambodian economy, contributing to both economic and social development. SMEs play an important role in: (i) creating jobs (ii) generating income for low-income people and vulnerable populations, and (iii) fostering economic growth, social stability, and contributing to the growth of a dynamic private sector. This paper focus on the production issues only where it aims to find factors affecting the growth of SMEs, that are divided into three folds such as technology, labor force, and capital. The research will employ the grounded theory as methodology. However, SMEs have many challenges. Access to finance is still the main issue while SMEs bank has been established. Technical knowledge and skills are the main issues for labor including migration problems. Technology updated is still limited for growing SMEs
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