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Development and usage of information and communication technology (ICT) is continuously growing in the last 30 years. The main reason is that ICT has a great potential to improve the efficiency of business processes, to increase the competitiveness, but also to facilitate and drive innovations....
Persistent link: https://www.econbiz.de/10012908401
The productivity paradox has sparked a great deal of research during the past three decades. Unfortunately, neither the results of empirical research nor the theoretical explanations for the paradox provide a convincing answer to whether investments in information and communication technology...
Persistent link: https://www.econbiz.de/10012131285
This paper explores the drivers that condition innovation and creativity. Appling this to the research context, I identify strategies for accounting authors to increase their chances of publishing in the leading journals. In essence, I argue that we should aim to play at the intersection of...
Persistent link: https://www.econbiz.de/10015196150
This paper explores the drivers that condition innovation and creativity. Appling this to the research context, I identify strategies for accounting authors to increase their chances of publishing in the leading journals. In essence, I argue that we should aim to play at the intersection of...
Persistent link: https://www.econbiz.de/10010684949
Researchers have used patent counts, citation weighted patent counts, as well as research and development spending to measure innovation with, at times, conflicting results. We benchmark the validity of these innovation proxies using a novel data set of appraised tangible and intangible assets....
Persistent link: https://www.econbiz.de/10014120625
Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and...
Persistent link: https://www.econbiz.de/10012986253
We examine the relationship between the board's IT expertise and firm innovation. Using a novel hand–collected dataset from biographies of directors, we find that the board's IT expertise has a positive influence on firm innovation – measured in terms of R&D expenditures and patents...
Persistent link: https://www.econbiz.de/10012861253
This paper investigates alternative models of learning to explain changes in uncertainty surrounding earnings innovations. As a proxy for investor uncertainty, we use model-free implied volatilities; as a proxy for earnings innovations, representing signals of firm performance likely to drive...
Persistent link: https://www.econbiz.de/10013015251
For over two decades, the literature has characterised contemporary Western societies as audit societies. These societies are characterised by an approach to governance that is shaped by the idea and practice of auditing. This paper shows that with regard to public governance, the audit society...
Persistent link: https://www.econbiz.de/10013305935
I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the valuation of intangibles. I find that the clients of deficient auditors recognize larger and timelier impairments of intangibles, suggesting that...
Persistent link: https://www.econbiz.de/10013403565