The current research aims to unveil the interconnection between efectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI....

Purpose - The purpose of this research is to review the dividend smoothing effectiveness from the perspective of managers' overconfidence and accounting competence. Accounting competence is considered as an important factor in recognizing management's ability to override internal controls as an...

It is well-known that failing to achieve key organizational goals may pressure managers to commit fraud, but can it be a facilitating factor in cartel formation as well? The purpose of this study is to understand if firms known to have been in a cartel were under financial stress in the period...

Purpose - This study evaluates whether firms carry out hedging activities on interest rates and foreign exchange to mitigate the effect of financial constraints caused by the informational disadvantage. Design/methodology/approach - In this study, the financial reporting quality is measured with...

The comparative economic performance between the former socialist German Democratic Republic (GDR) and the capitalist Federal Republic of Germany (FRG) remains inconclusive due to valuation problems. We address these problems by applying wedge-growth accounting to a newly compiled dataset. More...

German reunification in 1990 marked the first sudden integration of a socialist and capitalist economy. Despite East Germany’s (EG) economic catch-up with West Ger- many (WG), the integration remains unfinished, as indicated by per capita output in EG still being about one-third lower. To...

We examine financial reporting and firm operations, focusing specifically on the roles of 'enterprise risk management' (ERM), within which a holistic approach is taken to the conceptualization and management of all types of risk. We measure ERM implementation based on information obtained from...

This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...

Alasdair MacIntyre's critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean...

In the paper, the impact of selected popular perceptions about accounting and the accounting major on the accounting major choice was assessed for the sample of undergraduate business school freshmen. Rather than observing differences between accounting majors' and non-accounting majors'...

This study analyzes the effectiveness of sharing economy platforms and management accounting systems (MAS) on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Malang City, Indonesia, by considering the moderating effect of demographic factors such as gender, age, and...

In this study, we analyzed the role of accounting information security control in influencing the internal control's effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing...

This study investigates the transformative capacity of artificial intelligence (AI) in improving financial accountability and governance in the public sector. The study aims to explore the strategic potential and constraints of AI integration, especially as fiscal systems become more complex and...

Humans have developed and employed manuals to systematically organize, standardize, and transfer knowledge for decision-making in organizations. These manuals and standards have served as a "conventional copilot" for humans’ intellectual activities, taking the form of collected references or...

I utilize latent Dirichlet allocation and dynamic topic model that are machine learning algorithms across a data set encompassing 25,990 financial accounting articles issued from 1956 to 2023 in 16 accounting journals, and impartially ascertain 20 research topics. The topics of mergers and...