The objective of the research is to clarify what Blockchain technique is and the
developments of its various uses, and identify the accounting perspective of this technique …

The study aims to test the variation effect of agency costs on going concern of the
establishment due to the different levels of the auditor industry specialization. The private …

ABSTRACT/Sustainable development is one of the most important goals that most countries
seek to achieve in order to protect the environment, reduce environmental costs and achieve …

Purpose The purpose of this study is to observe the practice of integrated reporting (IR) and
investigate the impact of board characteristics on IR in three South Asian economies …

The study aimed to define the concept of investment policies and their impact on corporate
governance and its mechanisms represented by (board size, independence of the board of …

The implementation of the blockchain technology in accounting highlights the automation of
traditional accounting functions and the transparency, significantly mitigates the risk of …

The quality of financial reporting is critical for organizational success and demands
researchers' attention. The current study examines the influence of ownership structure …

The implementation of the blockchain technology in accounting highlights the automation of
traditional accounting functions and the transparency, significantly mitigates the risk of …

The interests of investors have become the attention and purpose of regulators of business
regulation, especially accounting regulations. Through the development of IFRS-based …

The research aims to apply network analysis and the quality function dissemination tool in
product evaluation in the General Company for Pharmaceutical Industry and Medical …