This paper aims to investigate the impact of blockchain on the quality of the information in
listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The …

Purpose This paper aims to examine the role of Blockchain in the accounting and auditing
literature and profession. Specifically, the paper investigates auditors' perceptions about the …

This study aims to investigate the influence of blockchain and artificial intelligence on the
audit quality of firms from Turkey. Primary data from 300 respondents are collected through …

Purpose This study aims to examine the effect of audit client's use of blockchain (BC) on
auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and …

Los valores éticos de los profesionales tributarios en las organizaciones públicas deben
estar orientados hacia la civilidad fiscal en la filosofía institucional de estas empresas para …

This study aimed to assess auditors' capacity to detect financial statement fraud. This study
examined three variables that are thought to influence auditors' judgment:(1) auditors' …

This research aims to empirically analyze Internal Audit Quality Improvement through Self
Efficacy and Professional Ethics with Top Management Support as a Moderating Variable …

Purpose The Audit and Accounting Firms (AAF) companies are of great importance as they
audit companies in different sectors and report on their economic-financial situation. The …

Purpose This study aims to assess the impact of determinants on the effectiveness of
internal audit (IA) within the banking industry of Bangladesh. Design/methodology/approach …

This paper aims to investigate the impact of blockchain on the quality of the information in
listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The …