Purpose: This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry. Design/methodology/approach: This study’s analysis combined a...

Although the literature has explored an association between corporate social responsibility (CSR) disclosure and accounting conservatism, this paper investigates how state ownership moderates this relationship in the context of the emerging Russian economy. Based on a sample of 223 publicly...

This paper studies economic effects of the gender composition of corporate boards, employing a new and unique longitudinal dataset of virtually all Russian companies whose shares were traded on the national stock market between 1998 and 2014. Using multiple identification approaches, alternative...