The International Journal of Digital Accounting Research最新文献

The blockchain in the renewable energy sector: a tool for sustainability promotion 可再生能源领域的区块链：促进可持续性的工具

The International Journal of Digital Accounting Research Pub Date : 2024-07-01 DOI: 10.4192/1577-8517-v24_4

L. Balzani, Katia Corsi

{"title":"The blockchain in the renewable energy sector: a tool for sustainability promotion","authors":"L. Balzani, Katia Corsi","doi":"10.4192/1577-8517-v24_4","DOIUrl":"https://doi.org/10.4192/1577-8517-v24_4","url":null,"abstract":"Energy transition and companies’ commitment to sustainability can be supported by integrating innovative technologies into the renewable energy (RE) sector. Blockchain technology (BT) represents one such technology. This paper explores how BT can support RE consumption as an answer to energy sector companies’ technological, transparency and traceability needs. We conducted a literature review on blockchain’s ability to adapt to the energy sector, focusing on RE applications. In addition, we qualitatively analysed two projects pursued by energy sector companies in Europe. Although there is an abundance of research on the application of BT in the energy sector, there are only a few operational studies on this theme. Therefore, we combined the theoretical analysis with an exploration of the practical application of BT in two actual developments that highlight its positive implications for the transition to RE. BT applications for RE are at an early stage and require time for development. The analysis invites interactions among academics, energy sector operators and legislators. The findings contribute to facilitate the RE adoption and greenhouse gas emissions reduction in compliance with 2030 and 2050 goals.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141690779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Anomaly detection with the density based spatial clustering of applications with noise (DBSCAN) to detect potentially fraudulent wire transfers 利用基于密度的带噪声应用空间聚类（DBSCAN）进行异常检测，以发现潜在的欺诈性电汇

The International Journal of Digital Accounting Research Pub Date : 2024-05-01 DOI: 10.4192/1577-8517-v24_3

Yongbum Kim, Miklos Vasarhelyi

{"title":"Anomaly detection with the density based spatial clustering of applications with noise (DBSCAN) to detect potentially fraudulent wire transfers","authors":"Yongbum Kim, Miklos Vasarhelyi","doi":"10.4192/1577-8517-v24_3","DOIUrl":"https://doi.org/10.4192/1577-8517-v24_3","url":null,"abstract":"Most anomaly detection models are developed by using expert system methods that mimic human experts. The process to capture the expertise honed by fraud examiners is complicated and practically challenging, often resulting in suboptimal models. This study proposes a clustering-based model that captures hidden characteristics of potentially fraudulent wire transfers with less human intervention and expertise. Clustering methods classify and group observations with similar characteristics, excluding anomalies from major clusters. The choice of a clustering method and its parameters is often subjective and significantly affects a set of resulting clusters. In order to reduce the subjectivity of a clustering method while retaining its strength, this study proposes a clustering model with Density Based Spatial Clustering of Applications with Noise (DBSCAN) to detect potentially fraudulent wire transfers of an insurance company. The results show that the DBSCAN models identifies hidden relationships between the variables not only included but also excluded for the modeling with noise wire transfers while less human intervention is needed for clustering parameter selections.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"218 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141056447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The authorship origins of accounting information systems and emerging technologies research: An analysis of accounting information systems journals 会计信息系统和新兴技术研究的作者来源：对会计信息系统期刊的分析

The International Journal of Digital Accounting Research Pub Date : 2024-03-07 DOI: 10.4192/1577-8517-v24_2

Qi Liu, Victoria Chiu, Amelia Annette Baldwin

{"title":"The authorship origins of accounting information systems and emerging technologies research: An analysis of accounting information systems journals","authors":"Qi Liu, Victoria Chiu, Amelia Annette Baldwin","doi":"10.4192/1577-8517-v24_2","DOIUrl":"https://doi.org/10.4192/1577-8517-v24_2","url":null,"abstract":"This article examines the authorship origins of accounting information systems (AIS) and emerging technologies (ET) research from 2004 to 2021 in six journals: Journal of Emerging Technologies in Accounting (JETA), Journal of Information Systems (JIS), International Journal of Accounting Information Systems (IJAIS), International Journal of Digital Accounting Research (IJDAR), Accounting Information Systems Educator Journal (AISEJ), and Intelligent Systems in Accounting, Finance, and Management (ISAFM). This study contributes to the understanding of AIS and ET research by conducting a comprehensive analysis of 1,101 research articles published in these AIS journals by authors’ employer and doctoral country, employer institutions, doctoral institutions, doctoral disciplines, author type, and by AIS and ET classifications. The aim of this study is to identify the historically most productive and influential countries and institutions in the AIS and ET domain and to discover the educational and professional background of AIS and ET researchers, respectively. The findings of this study provide helpful information for job seekers, prospective Ph.D. students, researchers seeking co-authorship, and those interested in this literature and serve as a valuable supplement to the existing bibliometric analysis of AIS literature.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140260576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Professional skepticism for green reputation clients: A mixed method study of technology enabled audits 对绿色声誉客户的专业怀疑：技术审计的混合方法研究

The International Journal of Digital Accounting Research Pub Date : 2023-11-30 DOI: 10.4192/1577-8517-v23_6

Ashish Varma, Daniela Mancini, Shreya Kaushik

{"title":"Professional skepticism for green reputation clients: A mixed method study of technology enabled audits","authors":"Ashish Varma, Daniela Mancini, Shreya Kaushik","doi":"10.4192/1577-8517-v23_6","DOIUrl":"https://doi.org/10.4192/1577-8517-v23_6","url":null,"abstract":"The research investigated auditor’s Professional Skepticism (PS) mindset while auditing the “integrated financial statement” of green reputation clients in a technology enabled audit environment. The study tries to understand the difference in thought and action of auditors based on perception of their client as sustainability responsible or not. Subsequently, the study offers meaningful insights about the nuances that upholds this distinction. This research comprises two studies using the mixed method procedure as per Creswell and Clark (2017). The first study is a 2 x 2 between subject experiment. The second study uses the Theories in Use (TiU) methodology by analyzing qualitative interviews of practicing auditors in an emerging market setting. The findings of study 1 (comprising the experiment) highlight that auditors are more professionally skeptical while auditing clients with a green reputation. Study 2 (utilizing qualitative interviews) points out that technology assists the PS mindset by enhancing the audit effectiveness and audit efficiency of green client’s audit. The study offers an in-depth understanding of the level of auditor’s PS mindset toward clients with a green reputation, and therefore demystifies the inherent forces at play during such a phenomenon. Although the setting of the study is an emerging market, the study offers transferable findings to improve the overall understanding of auditor’s mindset. The study has implications for multiple actors engaged in the audit process, viz., auditors, audit firms, regulator of the audit profession, audit committees, academia, and policy makers.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"76 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139203734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Infusing Blockchain in accounting curricula and practice: expectations, challenges, and strategies 在会计课程和实践中注入区块链:期望、挑战和策略

The International Journal of Digital Accounting Research Pub Date : 2023-10-10 DOI: 10.4192/1577-8517-v23_5

Hrishikesh Desai

{"title":"Infusing Blockchain in accounting curricula and practice: expectations, challenges, and strategies","authors":"Hrishikesh Desai","doi":"10.4192/1577-8517-v23_5","DOIUrl":"https://doi.org/10.4192/1577-8517-v23_5","url":null,"abstract":"Blockchain, or distributed ledger technology, is acknowledged as the most significant and disruptive innovation in accounting since the double-entry system. All the ‘Big Four’ accounting firms and several major S&P500 companies have invested considerable resources in developing blockchain technologies. Some maximalists of this technology have even hinted that it will fundamentally change accounting and auditing if all transactions can be captured in an immutable blockchain. It is a daunting task for accounting academics to determine how to infuse blockchain in accounting curricula since the body of knowledge in this area spans several disciplines, such as, accounting, economics, finance, computer science, and engineering. It is also difficult for accounting practitioners to know what aspects of this technology are relevant to accountants for the same reason. In this paper, using the diffusion of innovation theory, I help explain why we need to incorporate the accounting-relevant aspects of blockchain in accounting curricula and practice and how we can accomplish that goal without introducing unnecessary technological complexity and jargon. I also provide eight case studies, which were successfully trialled by me at CPA organization/association conferences, that can be used to communicate the accounting relevant aspects of blockchain in the domains of accounting, tax, and audit services.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136293819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The value relevance of digitalization disclosure in integrated reports: A South African perspective 综合报告中数字化披露的价值相关性:一个南非的视角

The International Journal of Digital Accounting Research Pub Date : 2023-09-06 DOI: 10.4192/1577-8517-v23_4

Aneetha Sukhari, Daniël Coetsee, Abejide Ade-Ibijola

{"title":"The value relevance of digitalization disclosure in integrated reports: A South African perspective","authors":"Aneetha Sukhari, Daniël Coetsee, Abejide Ade-Ibijola","doi":"10.4192/1577-8517-v23_4","DOIUrl":"https://doi.org/10.4192/1577-8517-v23_4","url":null,"abstract":"The inevitable disruptions in the Fourth Industrial Revolution necessitates that companies provide investors with digitalization disclosure in integrated reports. This paper investigated whether digitalization disclosure in integrated reports affects the share prices of South African listed companies. The relationship between digitalization disclosure and share prices is examined using the Ohlson (1995) Model through the application of panel data. A new proxy for the “other information” variable in the Ohlson (1995) Model was created for digitalization disclosure by developing a disclosure index to measure the scope of digitalization disclosure in integrated reports. The disclosure index was incorporated into a new text analysis software named the Fourth Industrial Revolution Disclosure Analysis Tool (4IRDAT), which uses algorithms based on natural language processing techniques to facilitate the content analysis of digitalization disclosure in integrated reports. Two scenarios were evaluated: including loss-making companies and excluding loss-making companies. The sample size, including loss-making companies and excluding loss-making companies, was 90 (270 observations) and 72 (216 observations), respectively, for three years from 2018 to 2020. It was established that there was an increase in digitalization disclosure over three years. The results indicated that digitalization disclosure had yet to be incorporated in the share price of South African listed companies for both scenarios. This study is indispensable to regulators, practitioners, standard setters, and academics because it provides empirical evidence on the value relevance of digitalization disclosure in integrated reports. This area has not been interrogated in a South African context.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125551050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Exploring a new business model for lending processes in the banking sector using Blockchain technology: An Italian case study 利用区块链技术探索银行业贷款流程的新商业模式:意大利案例研究

The International Journal of Digital Accounting Research Pub Date : 2023-05-31 DOI: 10.4192/1577-8517-v23_3

G. Iacoviello, E. Bruno

引用次数: 0

Hope or hype? Blockchain and accounting 希望还是炒作?区块链与会计

The International Journal of Digital Accounting Research Pub Date : 2023-03-31 DOI: 10.4192/1577-8517-v23_2

Michael G. Alles, G. Gray

引用次数: 0

Corporate digital responsibility: bibliometric landscape – chronological literature review 企业数字责任:文献计量学景观-时间文献回顾

The International Journal of Digital Accounting Research Pub Date : 2023-01-26 DOI: 10.4192/1577-8517-v23_1

M. Bednárová, Yuliіa Serpeninova

引用次数: 4

Decision Tree Tool for Auditors’ Going Concern Assessment in Spain 西班牙审计师持续经营评估的决策树工具

The International Journal of Digital Accounting Research Pub Date : 2022-11-14 DOI: 10.4192/1577-8517-v22_7

Cleber Beretta Custodio, Yu Gu, José Portela González

{"title":"Decision Tree Tool for Auditors’ Going Concern Assessment in Spain","authors":"Cleber Beretta Custodio, Yu Gu, José Portela González","doi":"10.4192/1577-8517-v22_7","DOIUrl":"https://doi.org/10.4192/1577-8517-v22_7","url":null,"abstract":"The COVID-19 pandemic increased uncertainty about the financial future of many organizations, and regulators alerted auditors to be increasingly skeptical in assessing an entity’s ability to continue as a going concern. An auditor’s assessment of an entity’s ability to continue as a going concern is a matter of significant judgment. This paper proposes to use machine learning to construct a Decision Tree Automated Tool, based on both quantitative financial indicators (e.g., Z-scores) and qualitative factors (e.g., partners’ judgment and assessment of industry risk given the pandemic). Considering both quantitative and qualitative factors results in a model that provides additional audit evidence for auditors in their going-concern assessment. An auditing firm in Spain used the model as a supplemental guide, and the model’s suggested results were compared to auditors’ reports to evaluate its effectiveness and accuracy. The model’s predictions were significantly similar to the auditors’ assessments, indicating a high level of accuracy, and differences between the model’s proposed outcomes and auditors’ final conclusions were investigated. This paper also provides insights for regulators on both the use of machine-learning predictive models and additional factors to be considered in future going-concern assessment research.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"155 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114360139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0