Purpose The purpose of this paper is to explore the audit-related causes of financial
scandals and advice on how emerging technologies can provide solutions thereto …

This research paper explores the transformative impact of advanced accounting techniques
on US economic resilience. Analyzing trends, challenges, and future trajectories, the paper …

Climate change poses enormous ecological, socio‐economic, health, and financial
challenges. A novel extreme value theory is employed in this study to model the risk to …

ABSTRACT I examine how mandatory extraction payment disclosures (EPD)—a policy
solution intended to discourage corporate payment avoidance in the oil, gas, and mining …

Using an international sample of 2,113 initial coin offerings (ICOs), we explore the role of
disclosure and information intermediaries in the unregulated crypto‐tokens market. First, we …

The increased equity lending supply (ELS) in the equity loan market, available for short
sellers to borrow, exposes a firm to greater short selling threats. Considering short sellers' …

As part of its goal to monitor and enhance the quality of information available to investors,
the SEC reviews companies' filings to ensure compliance with applicable financial reporting …

We explore the role of credit ratings in global markets and highlight potential opportunities
for research on the African credit rating agency market. We trace the evolution of credit …

Purpose This study aims to articulate the conceptual foundations of the role of accounting
infrastructure (calculative practice and the communicative dimension of accounting) in …

Using the public release of comment letters on EDGAR to capture a regime shift toward
regulatory transparency, we examine whether an increase in transparency affects regulators' …