We investigate if additional customized disclosure increases transparency or opacity for firms from IFRS reporting jurisdictions that adopt digitized financial statement filing. We identify the major data items that require customized extensions (firm specific) with digitized IFRS financial data...

Technological advancement and digitization have become more and more important in recent years. This is particularly true for credit institutions. The core banking systems used for internal processes are therefore subject to increasing digital change. In many banks, outdated IT systems are still...

<P>Profiling the Work Force: Spearheading Human Capital Management in the Era of Industry 4.0<BR>Innovation Strategy: How Answer the Challenges of the Digital Revolution<BR>Factor Afecting Good Governance On Performance Management<BR>The Use of Internet Media by Micro Banking Regional Owned Enterprises (ROEs);...</p>

This paper gives an overview of the current and future technologies impacting accounting and auditing fields. The aim is to present the technological disruptions shaping these fields and also look at how they might influence future jobs and required skills. Starting with a historical background...