During the last years, the impacts caused by digital transformation on companies have been
disruptive. Contrarily to prior technological revolutions, the current scenario is characterized …

Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …

Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding
analysis | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

In recent years, discussions on green purchasing have increased; most studies were
concentrated in developed countries, with limited studies conducted in developing countries …

This paper analysed the effect of electronic internal auditing (EIA) based on the Control
Objectives for Information and Related Technologies (COBIT) framework. Organisations …

Purpose In recent years, mandatory rules and regulations were issued to stress the
importance of increasing gender diversity in companies, assuming that gender diversity …

The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …

Purpose The Accounting Information Systems (AIS) research field emerged around 30 years
ago as a subfield of accounting but is at risk to develop further as an isolated discipline …

The aim of this paper is to analyze the effectiveness of internal audit of cybersecurity. We
developed a Cybersecurity Audit Index composed of three dimensions–planning, performing …