Purpose This study examines the dynamics of innovative auditing practices in the digital
age, with a specific focus on auditor competencies. Within this scope, we highlight the …

Blockchain, or distributed ledger technology, is acknowledged as the most significant and
disruptive innovation in accounting since the double-entry system. All the 'Big …

Purpose The purpose of this study is to identify the possible efficiency gains in using
tokenization for the execution of public expenditure on governmental investments …

Stablecoins are crypto assets designed to maintain stable value by bridging fiat currencies
and volatile crypto assets. Our study extends previous research by analyzing the instability …

This research investigates the relationship between stablecoin usage and tax evasion. We
present a model that includes variables related to transactions such as intensity, frequency …

This research This research aims to identify the implications of Blockchain in preventing
accounting fraud and how it works based on published research articles. This research also …

This article aims to analyse the asset-backing risk of stablecoins, focusing on international
accounting standards, classification criteria, and auditing standards and using Tether as a …

يعد اختبار تأثير التغيّر في أدلة الإثبات الإلكترونية على مستوى الثقة في أداء المراجع
الخارجي، بكل من جمهورية مصر العربية والمملكة العربية السعودية الهدف الرئيس من الدراسة، لذا؛ قام …‎

This research aims to explore the role of the board in cor-porate governance (CG) and risk
management within thecontext of Islamic banking. Given the global reach of fi-nancial …