As international transactions grow, the demand for global identification becomes substantial to transaction counterparties, related parties, and jurisdictions to assess risks and compliance. To uniquely and globally identify legal entities, G20 and the Financial Stability Board (FSB) launched the Legal Entity Identifier (LEI) project in 2012. This initiative is managed by theGlobal Legal Entity Identifier Foundation (GLEIF), a supra-national, not-for-profit organization. The LEI is a 20-character alpha-numeric code that uniquely identifies a legal entity in financial transactionsworldwide, thereby fostering greater transparency in global financial markets (see https://www.gleif.org/en for more information).

Reference Format:
Ju-Chun Yen | Tawei (David) Wang, 2024, Legal Entity Identifier and Future Research Directions, International Journal of Computer Auditing, Vol.6 No.1, Pages 1-2.
https://doi.org/10.53106/256299802024120601001

    As technology advances and environmental awareness grows, the ESG concept has deeply influenced society and businesses. However, some companies, while promoting sustainability commitments, evade their actual responsibilities, leading to the rise of greenwashing. This behavior undermines genuine efforts and fosters public distrust, potentially causing as much harm as environmental pollution.

Reference Format:
Shi-Ming Huang | Shang-Heng Chung | Ching-Fang Huang | Kai-Qi Zhan, 2024, Discovering Greenwashing Behavior Patterns: A Systematic Literature Review Approach, International Journal of Computer Auditing, Vol.6 No.2, Pages 3-24.
https://doi.org/10.53106/256299802024120601002

    A revolutionary opportunity to change and promote sustainable finance is presented by the financial sector by the swift ascent of digital banking in India. The emergence of a potential newbusiness ecosystem due to the rise in digital banking penetration in India and furthered by Environmental, Social, and Governance (ESG) principles is studied in this research work. The study also discusses how incorporating ESG concepts into business plans improves stakeholder trust, risk management, and financial performance, setting up businesses for long-term success. The research provides an indepth analysis of the adoption of ESG within Indian banking industry, the current status of sustainable finance and the novel measures to its evolution.

Reference Format:
Jasdeep Kaur | Pragya Nayyar, 2024, Digital Banking as a Catalyst for Sustainable Finance: Promoting ESG Principles in India, International Journal of Computer Auditing, Vol.6 No.3, Pages 25-40.
https://doi.org/10.53106/256299802024120601003

    Non-GovernmentalOrganizations (NGOs) in India play an essential role in promoting sustainable development and social welfare. To enhance their impact, navigating the challenges of Environmental, Social, and Governance (ESG) audits and assurance has become increasingly important. This report examines the evolving ESG landscape, focusing on how NGOs can align their operations, reporting, and governance practices with recognized local frameworks. The key challenges highlighted include financial constraints, complex regulations, a lack of technical expertise, and inconsistent reporting standards.

Reference Format:
Gladstone Samuel, 2024, How NGOs in India Can Navigate ESG Audit & Assurance Challenges, International Journal of Computer Auditing, Vol.6 No.4, Pages 41-52.
https://doi.org/10.53106/256299802024120601004

    The objectives of this paper are: (1) Text mining of Key Audit Matters (hereafter “KAM”) (2) Analysis of KAM by a logistic regression model Conclusions are: (1) There are significant differences in the words used in KAM reports between Big 4 auditing firms and small and medium accounting firms. (2) In the Toshiba scandal of 2015, its investigation committee pointed out several fraudulent accounting procedures. After the Toshiba scandal, Big 4 auditing firms were sensitive to a keyword “construction” and the client’s judgment. (3) Small and medium accounting firms are very sensitive to accounting fraud and they used the word “fraud” in their KAM reports.

Reference Format:
Toshifumi Takada | Yoko Suga, 2024, Text Mining of Key Audit Matters–Analysis By Using AI Application, International Journal of Computer Auditing, Vol.6 No.5, Pages 53-68.
https://doi.org/10.53106/256299802024120601005

    AI is everywhere around us and affecting our lives in many ways, some of which we may not even be aware of. This paper discusses the advantages and disadvantages of AI and its impact upon society. The authors, Peter, and Laura are both disabled which means that, inevitably, they view AI and the ethical issues which it brings, through the lens of disabled people. However, they try as much as they can to discuss the ethical issues around AI in an unbiased manner.

Reference Format:
Peter Smith | Laura Smith, 2024, Artificial Intelligence (AI) and Ethics, International Journal of Computer Auditing, Vol.6 No.6, Pages 69-76.
https://doi.org/10.53106/256299802024120601006

    The growing prominence of Environmental, Social, and Governance (ESG) principles has transformed the global business landscape. Organizations are increasingly judged by their commitment to sustainability, ethical practices, and transparency. However, the rise of ESG has also brought challenges, particularly the pervasive issue of greenwashing— the practice of making misleading or exaggerated claims about sustainability efforts. Greenwashing undermines trust, accountability, and the credibility of ESG initiatives. Research in this field seeks to explore ESG assessment and the issues of greenwashing to deepen our understanding of corporate social responsibility and sustainable development.

Reference Format:
Yan-Yi Chiou | Chia-Chun Hsieh, 2024, Greenwashing and Environmental, Social, and Governance (ESG), International Journal of Computer Auditing, Vol.6 No.7, Pages 77-79.
https://doi.org/10.53106/256299802024120601007