This study investigates whether audit clients' blockchain activities (including crypto-related
activities) affect audit risk by examining the association between blockchain disclosures in …

Many studies on IT investment in companies have been conducted in the past, but our team
combined them by summarizing the latest research. Compared to previous work, we revise a …

Цифровизация является ключевым трендом глобального бизнеса. Цифровая модель
задает новые стандарты ведения бизнеса, новый образ бизнес-жизни. Цифровой мир …

The Role of Accounting Information Systems in Improving SMEs' Successful Main Purpose-
This study was conducted to identify the effect of using accounting information, venture …

Research Question: The research proposition is to identify the information technology (IT)
skills required from accounting professionals by the labour market from European emerging …

We examine the effect of pure (product differentiation or cost leadership) versus hybrid (a
mix of product differentiation and cost leadership) business strategies on the cost of equity …

The Japanese government decided to promote “smart society” in the 5th Science and
Technology Basic Plan. The purpose of this research is to evaluate the effects of information …

Zusammenfassung Diese Studie untersucht die Wertrelevanz der Implementierung von
künstlicher Intelligenz (KI) in einem Unternehmen und das Bewusstsein für die damit …

This study investigates whether auditors' experiences with their clients' cybersecurity
incidents affect their subsequent audits for nonbreach clients and help those clients reduce …

This paper uses econometrics to examine the influence of information technology
investment using public firm data from China. Specifically, we observe whether there are …