Chapter 1. Effects of ERP on Accounting Information System: Analysis of Accountants’ Attitudes -- Chapter 2. Impact of Digitalization on the Accounting Profession -- Chapter 3. The Impact of Digitalization on Audit -- Chapter 4. The Effect of Innovation Through Intangible Assets on Company’s...

1. Characterisation of cyber-incidents; 2. Need for convergence in incident reporting schemes; 3. Optimising information sharing; 4. Need for benchmark statistics on cyber-trends; 5. Complementary policies to reinforce prevention; 6. Complementary policies to strengthen responses in case of...

The COVID-19 pandemic accelerated the acceptance of digital banking services such as online payment and banking apps. As bank clients become more likely to use online services and contactless payment, the amount of consumer data available for banks' digitalization strategies has increased. This...

Open banking allows users to access financial information and services through consent-based data portability. This paper brings together the views of private and public experts from a wide variety of countries to explore opportunities and challenges of open banking for financial regulation,...