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Karras, A., Giannaros, A., Theodorakopoulos, L., Krimpas, G. A., Kalogeratos, G., Karras, C. et al. (2023). FLIBD: A Federated Learning-Based IoT Big Data Management Approach for Privacy-Preserving over Apache Spark with Fate. Electronics, 12, Article No. 4633.
https://doi.org/10.3390/electronics12224633

has been cited by the following article:

• TITLE: Enhancing Transparency and Efficiency in Auditing and Regulatory Compliance with Disruptive Technologies

  AUTHORS: Georgios L. Thanasas, Georgios Kampiotis, Aikaterini Karkantzou

  KEYWORDS: Blockchain Technology, Artificial Intelligence (AI), Regulatory Compliance, Auditing Processes, Ethical Considerations, Cybersecurity

  JOURNAL NAME: Theoretical Economics Letters, Vol.15 No.1, February 10, 2025

  ABSTRACT: This paper explores the transformative impact of digital tools on financial reporting, focusing on how advancements in technologies such as blockchain, artificial intelligence (AI), and data analytics have revolutionized the way financial data is managed, reported, and audited. These tools enhance data integration, accuracy, and transparency, while streamlining the auditing process through automation and real-time analysis. The paper also addresses the growing importance of data visualization for better stakeholder engagement and predictive insights. Alongside the benefits, the challenges of adopting these technologies—including cybersecurity risks, skill gaps, and ethical concerns—are discussed. Looking forward, the paper suggests future directions such as wider blockchain adoption, AI-driven forecasting, and the development of advanced cybersecurity measures. Ultimately, the integration of digital tools promises a more efficient, transparent, and forward-looking financial reporting landscape, but it requires organizations to stay adaptable and proactive in addressing emerging risks and compliance requirements.