Audit is an important instrument that organizations used to prevent the occurrence of frauds along the years. Investigations in the field of audit are increasing, however, none of them presents quantitative overview on audit-related publications from 2003 to 2023. To fill this gap, this study...

Part I Introduction to Artificial Intelligence and Big Data in Accounting -- Organisational and Ethical Perspectives / Othmar M. Lehner and Carina Knoll -- Artificial Intelligence-driven Accounting (AIDA): Future Insights and Organisational Implications / Othmar M. Lehner, Susanne...

Sustainability Management refers to the integration of environmental and social objectives into corporate management systems. It extends traditional management to encompass CSR (Corporate Social Responsibility) and ESG aspects (Environment, Social, Governance) to plan, steer and control overall...

The Sudan Companies Act 1925 (hereafter theAct) was modelled on the UK Companies Act1908. Despite the Sudan gainingindependence from the UK in 1956 it has notbeen amended. One of the reasons for this hasbeen the distraction of the Sudanese civil warwhich broke out in 1955 and, except for...

This e-book seeks to promote not just accounting in the public interest, but accounting(s) that are in the public interest(s). The included studies encourage us to reconsider some of our previously held preconceptions of how accounting impacts public interests. They also challenge us to explore...