Towards Developing Privacy-Preserved Data Security Approach(PP-DSA)in Cloud Computing Environment

In the present scenario of rapid growth in cloud computing models,several companies and users started to share their data on cloud servers.However,when the model is not completely trusted,the data owners face several security-related problems,such as user privacy breaches,data disclosure,data corruption,and so on,during the process of data outsourcing.For addressing and handling the security-related issues on Cloud,several models were proposed.With that concern,this paper develops a Privacy-Preserved Data Security Approach(PP-DSA)to provide the data security and data integrity for the out-sourcing data in Cloud Environment.Privacy preservation is ensured in this work with the Efficient Authentication Technique(EAT)using the Group Signature method that is applied with Third-Party Auditor(TPA).The role of the auditor is to secure the data and guarantee shared data integrity.Additionally,the Cloud Service Provider(CSP)and Data User(DU)can also be the attackers that are to be handled with the EAT.Here,the major objective of the work is to enhance cloud security and thereby,increase Quality of Service(QoS).The results are evaluated based on the model effectiveness,security,and reliability and show that the proposed model provides better results than existing works.

Trusted Certified Auditor Using Cryptography for Secure Data Outsourcing and Privacy Preservation in Fog-Enabled VANETs

With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.The best way to enhance traffic flow for vehicles and traffic management departments is to share thedata they receive.There needs to be more protection for the VANET systems.An effective and safe methodof outsourcing is suggested,which reduces computation costs by achieving data security using a homomorphicmapping based on the conjugate operation of matrices.This research proposes a VANET-based data outsourcingsystem to fix the issues.To keep data outsourcing secure,the suggested model takes cryptography models intoaccount.Fog will keep the generated keys for the purpose of vehicle authentication.For controlling and overseeingthe outsourced data while preserving privacy,the suggested approach considers the Trusted Certified Auditor(TCA).Using the secret key,TCA can identify the genuine identity of VANETs when harmful messages aredetected.The proposed model develops a TCA-based unique static vehicle labeling system using cryptography(TCA-USVLC)for secure data outsourcing and privacy preservation in VANETs.The proposed model calculatesthe trust of vehicles in 16 ms for an average of 180 vehicles and achieves 98.6%accuracy for data encryption toprovide security.The proposedmodel achieved 98.5%accuracy in data outsourcing and 98.6%accuracy in privacypreservation in fog-enabled VANETs.Elliptical curve cryptography models can be applied in the future for betterencryption and decryption rates with lightweight cryptography operations.

Auditors＇ Role, Responsibilities, Duties, and AIS to Prevent Errors and Frauds：An Evidence From Lebanon

The paper is about how Lebanese auditors detect fraud in the course of their work and what they advise companies to implement in order to avoid fraudulent acts. For this purpose, various interviews were carded out from different experienced and well-reputed external auditors. This was also for their wide knowledge of all kinds of frauds. Data were taken from primary as well as secondary resources. The paper presents the theoretical and practical aspects. The theoretical part contains the accounting scandals, frauds, auditing processes, and auditor＇s responsibilities and tools for auditors to detect fraud. The practical part consists of case study analysis and detailed research processes.

风险投资的退出绩效研究——IPO与M&A的比较

风险投资的成功必须依赖于良好的退出机制,风险投资理论的发展和风险资本市场的完善使得风险投资退出机制的创新成为必然趋势,从而为风险投资的退出提供了更多的路径选择。从目前各国风险投资的发展状况来看,首次公开发行(IPO)和企业并购(M&A)已经成为风险投资最主要的两种退出方式。本文以上述两种方式的比较为主线,试图对风险投资的退出绩效问题进行较为全面和深入的研究。

澳大利亚Ramsay报告及其启示

澳大利亚维护审计独立性的Ramsay报告及其对中国的启示。

全球M&A·的动向及其效果

一、全球化背景下快速增长的M&A (一)欧洲企业对美国的M&A 据统计1999年全球跨国界的M&A从1998年的6,406亿美元增加到8,528亿美元,增长了41.0%.自1995年以来连续5年刷新了历史最高记录.2000年1-9月已达到8,925亿美元,超过了1999年的水平,连续6年的记录刷新已成定局(参见表1).

关键审计事项披露的影响因素研究——基于A+H股上市公司的经验数据

选取2016-2019年A+H股上市公司作为研究对象,从审计师个人特征、被审计单位特征及会计师事务所特征3个方面,实证考察关键审计事项披露的影响因素.研究发现:审计师学历、被审计单位规模、管理费用率、财务状况与关键审计事项披露数量呈显著正相关;被审计单位治理、会计师事务所声誉、事务所成长性、事务所行业专长与关键审计事项披露数量呈显著负相关.该文不仅丰富了关键审计事项影响因素的理论研究内容,还为注册会计师合理确定关键审计事项,进一步提高审计质量提供了参考.

M&A浪潮与宏观经济环境

综观上世纪末至今的西方工业国家所发生的五次大规模的企业的并(M&A)浪潮,尽管各自具有不同的方式和特点,但都具有一些共同的宏观经济环境:M&A浪潮与产业结构的变动相互促进;M&A浪潮与资本市场的发展、政府的利率水平、通胀率以及金融工具的创新有着密切的联系;M&A浪潮大多是在反垄断法有所松动,法律环境相对宽松的条件下产生的。

Do investors care about auditor assignments?Evidence from last-minute changes to signing auditors

Against the background of China’s strengthening of finance and accounting supervision,this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner.We find that China’s capital market responds significantly negatively to these last-minute changes,implying that investors perceive a potential negative impact of this behavior.Crosssectional analyses suggest that the characteristics of the change event,recent corporate events,and accounting firm capability significantly affect the stock price response.Furthermore,in terms of the individual characteristics of signing auditors,external investors appear to comprehensively consider busyness level,industry experience,and the timing of the change to determine the causes and effects of the auditor change and make different market reactions accordingly.In addition,consistent with investor perceptions,we find that last-minute changes significantly impair the quality of financial statements,indicating that external investors’judgments based on information about changes in signing auditors are rational and effective.

Authorized Identity-Based Public Cloud Storage Auditing Scheme with Hierarchical Structure for Large-Scale User Groups

Identity-based public cloud storage auditing schemes can check the integrity of cloud data, and reduce the complicated certificate management. In such a scheme, one Private Key Generator(PKG) is employed to authenticate the identity and generate private keys for all users, and one Third Party Auditor(TPA) is employed to by users to check the integrity of cloud data. This approach is undesirable for large-scale users since the PKG and the TPA might not be able to afford the heavy workload. To solve the problem, we give a hierarchical Private Key Generator structure for large-scale user groups, in which a root PKG delegates lower-level PKGs to generate private keys and authenticate identities. Based on the proposed structure, we propose an authorized identity-based public cloud storage auditing scheme, in which the lowest-level PKGs play the role of TPA, and only the authorized lowest-level PKGs can represent users in their domains to check cloud data's integrity. Furthermore, we give the formal security analysis and experimental results, which show that our proposed scheme is secure and efficient.

Integrating AHP into the M&A Strategy

Merger and acquisition(M&A)has become an im-portant fashion for corporation to expand the operatingscale.In the course of drawing up the M&A strategy,it’s necessary that a method be adopted to balancesome kinds of objectives.Analytic Hierarchy Process(AHP)is the multi-criterion decisional method,whichintegrates qualitative analysis with quantitative analysisto solve the complicated problem.This article intro-duces how to apply AHP to drawing up scientific M&Astrategy.

日本M&A市场的新趋势

随着经济全球化的深入,世界规模的企业重组和资金流动改变着各个行业中的企业势力范围。从10年前开始,日本企业为了保卫和加强现有的势力范围防止来自国内或国外的威胁开始了一场新的M&A高潮。这次的M&A不管在M&A件数,还是在所涉及的行业、规模、收购金额大小上都有突破,在日本的M&A历史上留下一页。同时,M&A收购过程也改变了日本社会对M&A的认识,也冲击到了日本传统的终身雇佣制。运用M&A来解决日本社会面临的问题,如人口减少和老龄化的问题也是这次M&A的新尝试。

Auditor Reputation, Audit Opinion, and Eamings Management： Evidence From French Banking Industry

The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By using three different tests （loss-avoidance, just-meeting-or-beating prior year＇s earnings, and abnormal loan loss provision）, the findings of this paper show that both high auditor reputation and qualified audit opinion constrain earnings management to avoid loss or to just meet or beat prior year＇s earnings in banks. In separate tests related to earnings management through abnormal loan loss provisions, the paper also finds that high auditor reputation constrains earnings management. Qualified audit opinion has a negative but non-significant effect on abnormal loan loss provisions.

基于SaaS的M&A系统结构设计

文中针对多媒体及广告(Multimedia and Advertisement)系统的功能需求,研究分析了基于应用的M&A系统存在的问题,结合SaaS技术和Web环境的特点,建立了一个基于SaaS的M&A系统体系框架。在此基础上,给出了七层结构设计和服务设计,以及部署方式定义。实现结果表明,新系统具有服务灵活、降低成本、易于维护等明显特点。

Cultural Integration in M&A Enterprise

This thesis aims at studying the cultural integration of M&A enterprises,mainly involved with the manifesta-tion,process,type,method,risk and countermeasures of cultural integration in M&A enterprises.It intends to provide a complete set of management and operation sys-tem on cultural integration for M&A enterprises.Keywords:cultural integration,M&A(merger and acquisi-tion).

Modeling the factors that influence knowledge transfer in mergers and acquisitions

This paper constructs a model on the factors that influence knowledge transfer in mergers and acquisitions(M&A) and validates it via questionnaire surveys. Using 125valid collected questionnaires, multiple linear regression analysis and hierarchical regression analysis showed that five out of the ten factors had a positive effect on knowledge transfer effect. The ranking of factor importance, from high to low, was knowledge explicitness, relationship quality, learning intent, advanced transfer activities, and learning capability, which is fairly consistent with positive factors observed in other interorganizational knowledge transfer researches. Our results also showed that one of the control variables(size of acquired firm) had neither a direct or indirect effect on knowledge transfer in M&A. Additionally, our research found that knowledge distance and degree of M&A integration had a positive influence on knowledge transfer effect at the early stage after M&A, but had a negative influence at the late stage. Based on this research, several suggestions for knowledge transfer in M&A are proposed.

Auditor Switching and Investors＇ Reliance on Earnings： Evidence From Bursa Malaysia

This study provides some insights of investors＇ view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors＇ reliability on reported earnings in financial accounts. Analyses are based on a matched-pair sample of 162 listed companies in the Bursa Malaysia for the year 2011. The results of the ordinary least squares （OLS） regression show that earnings response coefficients for auditor switching companies are significantly higher than for non-auditor switching companies. The results provide support for the contention that investors place greater reliability on the financial accounts audited by newly appointed auditors. This finding is consistent with the Malaysian audit market where long audit tenure is a common practice and auditor switching is considered rare. Findings provide support for the long discussed issue of the importance of auditor rotation in maintaining auditor independence.