In this essay, we contribute to the limited literature that has critically examined the potential
implications of generative AI on the accounting academy and accounting education (AE) …

Purpose This study reviews and discusses the accounting literature that analyzes the role of
auditors and enforcers in the context of fraud. Design/methodology/approach This literature …

Studying the impact of the collapse of FTX on financial markets, we identify that, while this
event was important to cryptocurrency markets, it was mostly irrelevant to traditional assets …

The new generation of expanded audit reports includes disclosures about significant matters
in a company's financial reporting and its audit. These disclosures are a landmark change in …

Purpose A number of highly publicised scandals such as Enron, Lehman Brothers,
Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of …

In the countries in transition, like the Republic of Serbia, system innovations are being
introduced, such as the implementation of internal controls in enterprises. The authors of the …

There is a debate at the highest levels of government and civil society over whether the rise
in fraud is a blip exacerbated by the pandemic or a more fundamental transformation (or flip) …

This report seeks to draw out the common characteristics of frauds associated with
pandemics, and to identify any risks unique to pandemics and financial crises, beginning …

Open Innovation (OI) models have been studied in many fields. However, the challenges
and opportunities of a possible OI paradigm application in external auditing have been …

The failure of banks to safeguard customers' funds has become a substantial issue that has
affected public impressions on social media. One of the strategies to ensure the company's …