Emerging technologies like data analytics and machine learning are impacting the accounting profession. In particular, significant changes are anticipated in audit and assurance procedures because of those impacts. One such potential change is audit sampling. As audit sampling only provides a...

High-quality financial data are important to stakeholders in the healthcare sector but are difficult to obtain. The two data sources most often used are hospital financial statements (HFSs) and Medicare Cost Reports (MCRs). Applying an analytical framework of data information quality dimensions,...

This study investigates how students incorporate information integrity impairments into judgments and judgment confidence. The effects of four information integrity attributes (completeness, currency, accuracy and authorization) were examined. Our results show that accounting students...

With the growing interest and concerns about the concept of smart city, assessing the smart city gains increasing attention from government planners, policy makers and related researchers around the world. This paper aims to provide a critical review of metrics involving national frameworks,...

Measuring the information environment of firms using analyst (price) forecast bias and forecast dispersion before listing, we empirically examine the interactive influence of the information environment and market-wide sentiment on the initial returns of initial public offerings (IPOs). We find...

Growing customer privacy concerns are resulting in companies paying increased attention to privacy. The main challenge to e-commerce companies is to balance the competitive advantages provided by the use of personal information with the privacy concerns that customers may have regarding the use...

Increased Internet traffic and the sophistication of companies in tracking that traffic have made privacy as a critical issue in electronic commerce (e-commerce), and in turn spawned a number of research works in the literature. Despite this, what is lacking is an effort to understand the...