This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.

Study focuses on the viability of regional airports in France through technical efficiency using data envelopment, principle component analysis, Malmquist productivity index, and regression analysis using bootstrapping.

Article describing the strategic motivations and critical factors involved in the competition-based evolution of smart home ecosystems from early to growth phases, leading to a decision among the largest competitors to engage in coopetition.

Data management plan for the grant, "FW-HTF-P: Understanding and Assessing Technology Innovation to Mitigate Distraction and Improve the Performance of Future Forklift Operators."

Article describes how identity theft poses a significant threat to mobile users, yet mobile identity protection is often overlooked in cybersecurity literature. This study adopts a mixed-methods approach and draws on expectancy-value theory to address these gaps and explore the impact of expectations, capabilities, motivational values, technical measures, and awareness on individuals' intentions to achieve mobile identity protection.