The International Journal of Digital Accounting Research最新文献_第5页

Exploring Qualitative Data : the use of Big Data technology as support in strategic decision-making 探索定性数据:利用大数据技术作为战略决策的支持

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V15_4

Manuela Bertei, L. Marchi, Diego Buoncristiani

引用次数: 9

Assessing the electronic invoicing potential for private sector firms in Belgium 评估比利时私营企业的电子发票潜力

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V16_1

K. Poel, W. Marneffe, Willem Vanlaer

{"title":"Assessing the electronic invoicing potential for private sector firms in Belgium","authors":"K. Poel, W. Marneffe, Willem Vanlaer","doi":"10.4192/1577-8517-V16_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V16_1","url":null,"abstract":"Governments around the world identify the advancement of electronic invoicing in businesses as crucial for tackling administrative burdens. This paper examines, for the first time, the potential cost savings of e-invoicing in Belgium. Our analysis shows that the total cost of invoicing for Belgian private sector businesses in 2014 amounted to €3.47 billion (0.96% of GDP) and could be reduced to €1.46 billion (0.38% of GDP) if all invoices were sent digitally. Furthermore, an analysis of both barriers and enablers of e-invoicing reveals significant concerns that remain regarding the safety of e-invoicing, although a majority of private sector businesses clearly identifies the potential efficiency gains. From our contingent valuation survey among 683 Belgian businesses, we learn that the average willingness to pay (WTP) for the required investments for implementing digital invoicing amounts to €2,380. However, the potential annual cost savings of digital invoicing for the average small business in our sample is over €7,000. Additionally, our linear regression models indicate that the WTP is positively impacted by the perceived time and reduced risk gains of digital invoicing.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124769936","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: 22

Auditing with smart contracts 使用智能合约进行审计

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V18_1

Andrea M. Rozario, M. Vasarhelyi

引用次数: 78

Identifying Influencing Factors of Audit Risk Model: A Combined Fuzzy ANP-DEMATEL Approach 审计风险模型影响因素识别:一种模糊ANP-DEMATEL组合方法

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V18_4

Morteza Shafiee Sardasht, E. Rashedi

{"title":"Identifying Influencing Factors of Audit Risk Model: A Combined Fuzzy ANP-DEMATEL Approach","authors":"Morteza Shafiee Sardasht, E. Rashedi","doi":"10.4192/1577-8517-V18_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V18_4","url":null,"abstract":"In the professional circles, factors affecting audit risk are treated independently; however, a more objective approach in assessing detection risk should be involved the relationships among the audit risk factors. This study introduces a framework based on a fuzzy multi-criteria decision support to identify the influencing factors may affect the audit risk model considering the interdependencies among them. We first takes advantages of a fuzzy screening method to screen forty more practical factors may affect the audit risk model out of 58 potential ones. Then, we applied a combined approach of Analytic Network Process (ANP) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to weight the factors and prioritize them considering their inner and outer dependencies complemented with a case study of Iran. To be more compatible with ambiguities related to human beings and make more useful decisions in the real world, the fuzzy set theory is used. The combined approach used in this study providing correct, precise weight for each factor can explore a more rigorous framework for decision-making in risk assessment by integrating interdependent relationships within and among audit risk factors.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122328567","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: 9

A Cybersecurity Control Framework for Blockchain Ecosystems 区块链生态系统的网络安全控制框架

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-v19_5

Jesus Canelon, Esperanza Huerta, J. Incera, Terry Ryan

引用次数: 5

On-line financial reporting : an analysis of the Dutch listed firms 网上财务报告:荷兰上市公司分析

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V2_7

N. Lybaert

{"title":"On-line financial reporting : an analysis of the Dutch listed firms","authors":"N. Lybaert","doi":"10.4192/1577-8517-V2_7","DOIUrl":"https://doi.org/10.4192/1577-8517-V2_7","url":null,"abstract":"This paper reports on the extent to which the Internet is used for financial reporting in the\u0000Netherlands. Results show that corporate reporting via the Internet seems to be an established fact. Most\u0000large companies have websites, and a growing percentage of those companies are placing business\u0000reporting information, including financial data, on their sites. However, the situation is not as positive as\u0000it seems. Further results show that Dutch corporations vary not only in their stage of Web-utilization, but\u0000also in the depth or volume of released information (divided into financial statement information and\u0000other investor related information). Besides, there is considerable variability in the manner in which the\u0000data are delivered, as shown by the scores of timeliness, technology and user support. In fact, the total\u0000weighted scores ranged between 11% and 74%. Concentrating on two sectors, it is found that the reporting\u0000behaviour within a single sector seems to be more or less homogeneous. This makes us conclude that\u0000companies are (partly) inspired by their competitors, and that they wish to keep pace with rivals.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116734881","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: 77

Computer-Aided Text Analysis of Corporate Disclosures: Demonstration and Evaluation of Two Approaches 公司信息披露的计算机辅助文本分析:两种方法的论证与评价

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V15_3

Benjamin Matthies, André Coners

{"title":"Computer-Aided Text Analysis of Corporate Disclosures: Demonstration and Evaluation of Two Approaches","authors":"Benjamin Matthies, André Coners","doi":"10.4192/1577-8517-V15_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V15_3","url":null,"abstract":"The volume of corporate disclosure is constantly growing and increasing attention is paid to the systematic exploration of its highly informative textual content. Manual analyses, however, are quickly reaching their capacity limits when exploring large collections of texts. Computer-aided text analyses are therefore becoming increasingly important in order to overcome the information overload. In accounting research, however, the corresponding possibilities and limitations of such computer-based analyses are hardly discussed. This paper addresses this knowledge gap and pursues the goal of demonstrating the use of computer-aided text analysis approaches and providing concrete recommendations of “dos” and “don'ts” for their application. Within the framework of a case study, two text analysis strategies – dictionary and statistical approach – are practically applied, documented and subsequently discussed. In conclusion, computer-based processes have proven to be an efficient means for coping with large text collections. Furthermore, the combined use of both text analysis approaches has proven advantageous since they complement each other and compensate for each other's weaknesses. The combination of quantitative results related to thematic categories (dictionary approach) as well as the exploration of new content patterns (statistical approach) provides a more comprehensive picture with regard to the presentation of corporate disclosure.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127570645","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: 13

An investigation into the application of continuous online auditing in the United Kingdom. 持续在线审计在英国的应用调查。

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-v8_2

Kamil Omoteso, Ashok Patel, Peter J. Scott

引用次数: 11

Determinants and Characteristics of Voluntary Internet Disclosures in GCC Countries 海湾合作委员会国家自愿互联网信息披露的决定因素和特点

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V14_3

Ehab K. A. Mohamed, Mohamed A. K. Basuony

引用次数: 22

Voluntary XBRL Adopters and Firm Characteristics: an Empirical Analysis 自愿采用XBRL与企业特征:实证分析

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V12_4

Srinivasan Ragothaman

引用次数: 21