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The International journal of digital accounting research -- V. 20, (2020)
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Recent Submissions
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Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization
(Universidad de Huelva, 2020)Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future ... -
The U.S. versus international ethics codes for accountants: A computerized content analysis
(Universidad de Huelva, 2020)Abstract. This study applies computerized content analysis techniques, including term frequency analysis, readability index, and cosine similarity, to compare the U.S. versus international ethics codes for professional ... -
Assessing the Automation Potentials of Management Reporting Processes
(Universidad de Huelva, 2020)Digitalization is driving the automation of accounting processes. It is estimated that up to 70% of administrative activities could be carried out by automated, i.e. rule-based sequences, which promises a considerable ... -
Semantic Analysis: Can MD&A Word Choice Increase Stock Price of American Publicly Traded Banks Disseminating Using Twitter?
(Universidad de Huelva, 2020)Social media has become a part of the International framework. Use has risen exponentially and organizations that have relied on traditional channels of communication are considering its use. Researchers studied the impact ... -
Overview and impact of blockchain on auditing
(Univesidad de Huelva, 2020)Blockchain has become very popular as the underlying technology powering Bitcoin. However, the benefits behind this technology further surpass just supporting cryptocurrencies. Blockchain can be defined as a digital ledger ... -
AIS-Ethics as an Ethical Domain: A Response to Guragai, Hunt, Neri and Taylor (2017) and Dillard and Yuthas (2002)
(Universidad de Huelva, 2010)In this paper, I analyze the claim that AIS-ethics is a distinct subset of the broader fields of accounting and ethical studies. Guragai Hunt, Neri and Taylor (2017), building on Dillard and Yuthas (2002), call for the ...
