This study aims to review the existing literature on audit and tax in the context of emerging
technologies, besides providing future research agenda. A meta literature approach by …

Recent developments in blockchain technology have enabled the development of wallet
applications for storing peoples' cryptocurrency reserves. Cryptocurrency wallet applications …

Метою статті постав розвиток теоретико-методичного забезпечення підтримки змін
параметрів організації бухгалтерського обліку суб'єктів господарювання під впливом …

The widespread use of new information and communication technologies in education has
changed the nature of the general economic environment. There is an increase in digital …

The importance of financial reporting (FR) in maintaining organisational credibility has been
a focal point of recent studies. Therefore, this article examines how accounting conservatism …

This study is devoted to considering the level of influence of some factors on the growth of
teachers' incomes in the digital economy. The main research hypothesis is that there is a …

Sažetak Extended Characteristic Surface Model is a theoretical tool of general application
designed for computing coefficients in Monte Carlo stochastic simulations in particular in …

This study aims to determine whether there are differences in the income smoothing practice
before and during the Covid-19 and to examine whether there is an effect of firm size, debt …

This research aims to provide comprehensive insight into accounting conservatism, a
principle that emphasizes recognizing losses and liabilities more quickly than recognizing …

This research aims to find out how the application of advanced artificial intelligence
technology in conducting audits in Indonesia. The method used by the analysis tool is a …