The effects of information technology adoption on the financial reporting: moderating role of audit risk

AH Hadi, MN Ali, GAK Al-shiblawi… - … Journal of Economics …, 2023 - agbioforum.org
Use of information technology (IT) could be used to achieve effective financial reporting,
which has played a crucial role in the organization's performance. This element requires the …

[HTML][HTML] Digital revolution and digitization process to promote AIS as a vector of financial performance

RH BinSaeed, Z Yousaf, A Grigorescu, V Radu… - Systems, 2023 - mdpi.com
Nowadays, many businesses recognize the importance of digitization as a strategic
advantage to maintain competitiveness. As a result, current research aims to investigate …

A critical review of auditing at the time of blockchain technology–a bibliometric analysis

T Hakami, O Sabri, B Al-Shargabi… - EuroMed Journal of …, 2024 - emerald.com
Purpose This study aims to examine the present condition of blockchain technology (BT)
applications in auditing by analyzing journal publications on the topic to acquire a better …

Building a model for financial management of digital technologies in the areas of combinatorial effects

AA Zaytsev, RS Blizkyi, II Rakhmeeva, ND Dmitriev - Economies, 2021 - mdpi.com
The race of states for digital leadership faces the challenges of digital transformation
foresight, providing combinatorial effects and acceleration of digitalization processes …

Understanding the emerging success factors gap of accounting information systems in developing countries–a systematic literature review

R Sultana, MZ Alam, N Hasan - Journal of Accounting Literature, 2025 - emerald.com
Purpose While the adoption of accounting information systems (AIS) is crucial in developing
countries owing to the rapidly changing business environment, the emerging factors in its …

Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait

H Al Wael, W Abdallah, H Ghura… - … Review: An International …, 2023 - emerald.com
Factors influencing artificial intelligence adoption in the accounting profession: the case of
public sector in Kuwait | Emerald Insight Books and journals Case studies Expert Briefings …

[PDF][PDF] Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research

S Vysochan, V Hyk, N Mykytyuk… - … Vasile Goldiș Arad …, 2023 - intapi.sciendo.com
A clear manifestation of the technological revolution 4.0 in the context of digitalization of the
economy is the use of digital, electronic, or IT-oriented versions of financial reporting. Today …

Digital accounting: innovative technologies cause a new paradigm

I Spilnyk, R Brukhanskyi, N Struk… - … of management & …, 2022 - paulorodrigues.pro.br
The article is dealing with the concept of “digital accounting", highlights its historical origins
and current discourse in the contextual relationship and interdependence of accounting and …

Технологія блокчейн в бухгалтерському обліку та аудиті

О Ярощук, І Белова - … обліку, контроль та аналіз в умовах …, 2021 - ibo.wunu.edu.ua
Анотація Вступ. У найближчі роки бухгалтерську сферу очікують великі зміни через те,
що активно впроваджується технологія «Вlockchain» у фінансовий сектор країн. У …

Transforming Triple-Entry Accounting with Machine Learning: A Path to Enhanced Transparency Through Analytics

AI Weinberg, A Faccia - arXiv preprint arXiv:2411.15190, 2024 - arxiv.org
Triple Entry (TE) is an accounting method that utilizes three accounts or'entries' to record
each transaction, rather than the conventional double-entry bookkeeping system. Existing …