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...

Using a unique FinTech data containing monthly individual-level consumption, investments, and payments, we examine how FinTech can lower investment barriers and improve risk-taking. Seizing on the rapid expansion of offline usages of Alipay in China, we measure individuals' FinTech adoption by...

We study the impact of trust in traditional finance on the consumer adoption of various fintech products, including cryptocurrencies, peer-to-peer lending, other crowdfunding, roboadvisors, and alternative payment solutions. Using a representative survey of Dutch households, an experiment on...

We document the effects of the COVID-19 pandemic on digital finance and fintech adoption and usage. Drawing on mobile application data from 71 countries, we estimate that the spread of COVID-19 and related government lockdowns led to between a 33.1 and 36.6 percent increase in the relative rate...