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The International journal of digital accounting research -- V. 22, (2022)
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Recent Submissions
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The impact of gender diversity on digital reporting in the USA
(Universidad de Huelva, 2022)This study aims to examine the impact of gender diversity on the digital reporting practices of non-financial U.S. firms listed on the S&P 500 index. Our results confirm the proposed hypothesis, indicating that the ... -
Integrated Reporting Assessment from the User's Perspective Using the Integrated Report Quality Index
(Universidad de Huelva, 2022)The last decades have seen a shift in the corporate reporting model, moving from financial disclosure to the triple bottom line approach, including information about financial, environmental and social capital, also ... -
Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs
(Universidad de Huelva, 2022)The Information Technology (IT) revolution that led to the development of cloud computing services and systems has brought numerous benefits to end users handling business through the Internet, particularly in the field ... -
The Evolution and Diffusion of the Standard Business Reporting (SBR) Initiatives: Evidence from UK Small Businesses
(Universidad de Huelva, 2022)Few studies have comprehensively described Standard Business Reporting (SBR) as a policy-driven initiative based on inline eXtensible Business Reporting Language (iXBRL) aimed at reducing the administrative burden of ...
