Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has … the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem. In … this article, we introduce two types (i.e. permissionless and permissioned) of blockchain and layout their technological …

collaborative auditing using a federated blockchain can improve verification efficiency for not only transactions recorded on …

blockchain for financial reporting and auditing can improve verification efficiency not only for transactions in private …

and product choice. We examine the effect of the Public Company Accounting Oversight Board's (PCAOB) inspections on non …

associated with defective accounting information. Despite the economic importance of private firms, relatively little is known … members is positively associated with accuracy of accounting information, though our primary measure of directors' financial …

business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …