Activities in all fields of activity are increasingly supported by the information and communication technologies.This study is the result of a research financed by the grant, called quot;FINAUDIT - information product for auditing the financial statements of economic agentsquot;. Thus, our...

Is the blockchain technology with its technical coordination mechanisms also posing new challenges to antitrust dogma? Are conventional principles transferable to platforms or do we need new approaches? This paper examines the applicability of the prohibition of concerted practices to blockchain...

This paper aims to conceptualize the impact of blockchain technology on the financial accounting from technical and non-technical perspectives. It further investigates the way blockchain can improve the quality of accounting data. By reviewing the published research papers. this study observes...

The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems...

The tone of our paper oscillates between pessimism and optimism as, although we will attempt to outline the necessity for this field of activity, we will not omit the sad state of technological growth/development in the Romanian businesses, all within the context of an accelerated/rapid...

Using a data set compiled through textual analysis of SEC filings and manual collection, we show that (i) firms with principal-versus-agent (PA) exposures face heightened compliance risk and audit fees, although there is no evidence that they have lower revenue quality; (ii) investors attach...

La provincia de Santa Fe presenta un creciente problema de acidificación de los suelos ocasionado, en parte, por la exportación de nutrientes básicos a través de las cosechas agropecuarias. El objetivo fue evaluar el impacto de la evolución de la agricultura en la pérdida de nutrientes...

Introduction – 1. The Institutions of Italian Football – 2. Ownership and listing of Italian Serie A Teams – 3. Management of stadia – 4. Some Economics of Italian Football League – 5. Costs out of control. Financial fragility of Italian teams – Conclusions – References