institutional theory in accounting and auditing fields, especially in government sector audits. …

, such as Blockchain, the Internet of Things, artificial intelligence, and machine learning. The attention of the accounting … world has also been on those technological developments, especially on Blockchain Technology. Accounting academics and … professionals have been trying to understand how blockchain technology can affect accounting and what kind of changes might be …

It's an experiment! This paper explores how ChatGPT can be used in accounting and reporting to automate routine tasks …

This study examines the investigation of accounting factors through audited financial statements in businesses by … investigation of accounting factors in the audited financial statements toward a circular economy, more specifically in these …

. Despite the public availability of DLT transactions, their cryptoasset holdings are not yet subject to systematic auditing …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

collection available on the website). The managers and professionals and internal accounting and third-party accounting office …

reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as … improvements in the quality of accounting information; and (c) the number of meetings of the AC is directly related to improvements … in the quality of accounting information. …