This paper aims to explore the impact of Big Data Analytic (BDA) tools on financial audit procedures by modelling and comparing the applications of traditional and BDA tools in financial audit procedures. By using the lens of Dffusion of Innovation Theory and relevant literature review, the...

Chapter 1. Introduction -- Chapter 2. Transition to Circular Business Models -- Chapter 3. Circular Performance of Small Open Economies -- Chapter 4. Circular Patterns of Manufacturing Companies -- Chapter 5. Circular Transformation of the Textile Industry -- Chapter 6. Circular Transformation...

Circular economy in the most recent scientific literature and conducted research is recognized as one of the most advanced models of sustainable economic growth, ensuring competitiveness and opening new businesses with the potential to offer long-lasting economic, environmental and social...

Purpose: This paper aims to investigate theoretically and empirically the interactions between smart economic development (SED) and competitiveness in Central and Eastern European (CEE) countries. The main argument to uphold here is that smartness approach has been traditionally more focused on...

Purpose: This paper aims to explore organisational intentions to use Big Data and Big Data Analytics (BDA) in external auditing. This study conceptualises different contingent motivating factors based on prior literature and the views of auditors, business clients and regulators regarding the...

Purpose: This paper aims to explore the development of sustainability accounting information systems through lens of contingency theory. In this digital age when companies are confronted with massive sets of data, integration of financial and non-financial data, little empirical evidence exists...

Purpose: The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus on legal factors and their...