Scopus review maps four themes in blockchain research on accounting and auditing
A Scopus-indexed review of 322 publications from 2017–2024 mapped four dominant themes and emerging frontiers in blockchain research on accounting ...
Tag: accounting
Kendari survey identifies governance configurations associated with sustainability performance
A fuzzy-set comparative analysis of 152 Kendari City respondents identified three capability configurations associated with sustainability performance, with results limited ...
Colombia wetland account records USD 21.6 million asset decline in 2015–2019
A pilot account of Colombia’s Ciénaga Grande de Santa Marta Ramsar Site estimated a USD 21.6 million decline in selected ...
KwaZulu-Natal ecosystem accounts reveal large unrecorded economic value
Pilot ecosystem accounts valued KwaZulu-Natal’s ecosystem services at R52.5 billion in 2011, while revealing declining natural resources and major gaps ...
Four ways to price a national park reveal a 40-fold value gap
How much is a mountain landscape actually worth? For the Ugam Chatkal State Nature National Park in Uzbekistan, the answer ...
Accounting for response styles in rating data using IRT and IRTree models: A tutorial in R with applications to self-reported metacognitive competence
Every self-report questionnaire in psychology carries a hidden passenger. When respondents rate statements about their personality, attitudes, or abilities on ...
Private Equity Is Quietly Rewriting the Rules of the Accounting Profession
A Portland State University-led study finds that private equity investment is rapidly restructuring CPA firms' ownership, culture, and career pathways ...
Rotman Accounting Professor Alexander Edwards Named U of T Distinguished Professor
University of Toronto's Rotman School of Management accounting professor Alexander Edwards has received a Distinguished Professor Award and will hold ...
From Ledger Lines to Algorithms: How Digital Tools Are Rewriting Fraud Detection in Auditing
A systematic review of 32 studies from 2020 to 2025 shows that artificial intelligence, big data analytics, CAATTs, and blockchain ...
Ethics, Not Just Algorithms, Drives AI Success in Government Accounting
A survey of 500 government accountants in Palestine and Jordan finds that ethical concerns mediate the link between four AI ...
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Mothers who receive childcare support from maternal grandparents show more parental warmth, finds NTU Singapore study
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University of Seville Breaks 120-Year-Old Mystery, Revises a Key Einstein Concept
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Bee body mass, pathogens and local climate influence heat tolerance
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Researchers record first-ever images and data of a shark experiencing a boat strike
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Groundbreaking Clinical Trial Reveals Lubiprostone Enhances Kidney Function
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