Purpose: The aim of this paper is to explore the effects of adopting and implementing blockchain technology (BT) in accounting and auditing practices in terms of benefits and threats, thus discovering new and upcoming risks and issues. Design/methodology/approach: This paper adopts a critical...

The aim of this study is to investigate whether and how Spanish listed companies adopt formalized and integrated models of risk management during the period 2016–2018 and disclose them inside annual reports. Such investigation rebuilds the international regulatory and self-regulatory framework...