The global economic crunch had a big impact on the private sector all over the world. Media and controllers presented cases of corruption in business and identified special areas where companies, governments, investors, consumers and stakeholders can contribute to stop fraud and corruption....

Companies can gain additional efficiency in designing and implementing or assessing internal control by focusing on only those financial reporting objectives directly applicable to the company’s activities and circumstances, taking a risk based approach to internal control. It is important for...

This paper analyzes the Wirecard AG case from a digital finance perspective. The relatively low pace of digital transformation of financial supervisors and the high speed of advancements in technology increase the technological gaps between supervisors and their responsibility areas and result...

Innovation is a convened critical factor for firm success in today's economic environment. As academics and practitioners acquire knowledge on innovation, tendencies, points of view and practices arise. Yet measurement approaches meant to help decision makers to evaluate their current innovative...

Spanish Abstract: En este trabajo se describe la tecnología digital de blockchain, sus características como registro de libro mayor y soporte de las transacciones realizadas con criptomonedas y su extensión, en cuanto a su aplicación, en la Contabilidad, en general, y en la verificación de...

We examine whether the re-evaluation of past investments spurs monitoring activities and investment decisions for long-term growth. For identification, we rely on accounting rules and use the regression kink design (RKD). We focus on a narrow window around a point at which a firm’s...

Ensuring compliance of sustainability reports, especially Environmental, Social, and Governance (ESG) reporting, with the EU Taxonomy is essential in the European Union. In parallel, a significant transformation of Artificial Intelligence (AI) can be observed, shifting from task-specific models...

There has been significant discussion in the cryptocurrency and digital asset industry regarding the development of global standards to mitigate fraud and money laundering. However, no such standards have as yet been developed. As a research project, this document is the (edited) first draft of...

Artificial Intelligence is an evolving area of research within the auditing and accounting community. It is the auditor’s responsibility to obtain appropriate and sufficient audit evidence based on vast datasets. Therefore, AI is essential for an auditor to derive a reliable decision....

Prototyping plays a very important role for the development of an intelligent system, it allows determining the optimal structure of knowledge base and do not consume all the resources necessary to develop an entirely intelligent system. Our work shows the methodology for developing such a...