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...

The purpose of this research is to examine the relationship between digital financial inclusion and economic growth in the SADC countries, while exploring the crucial moderating role of institutions. The digital financial inclusion (DFI) and institutional quality indices were constructed via...

The inclusive and environmentally sustainable transformation of economic growth is a crucial indicator for the high-quality development of urban areas. In this perspective, this paper explores the connection between digital inclusive finance and inclusive green growth in 270 Chinese cities from...

On October 4, 2021, all services provided by Meta Platforms, Inc. (then Facebook, Inc.) became unavailable unexpectedly for all its worldwide users for a period of about six hours. We use detailed high‐frequency tracking data from smartphones, tablets and desktop computers of thousands of Meta...

Purpose - This study aims to identify the significant factors that influence the continuation intention (CI) to use a digital wallet in the regions with low technology infrastructure and among the consumers possessing low levels of digital and financial literacy. Design/methodology/approach -...

The digitalisation of payments has accelerated over the last decades with the internet and ever faster and cheaper computing. Now, many believe that decentralised finance ("DeFi") offers fundamentally new possibilities for trading, payments and settlement. Moreover, for a few years central banks...