Thesis Collection
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Browsing The International journal of digital accounting research -- V. 18, (2018) by Issue Date
Now showing items 1-7 of 7
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Identifying influencing factors of audit risk model : combined fuzzy ANP-DEMATEL approach
(Universidad de Huelva, 2018)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 ... -
Auditing with smart contracts
(Universidad de Huelva, 2018)Blockchain-based smart contracts are emerging as a disruptive force that may change the way financial statement audits are performed and delivered. With their potential ability to autonomously execute audit procedures on ... -
Embracing Textual Data Analytics in Auditing with Deep Learning
(Universidad de Huelva, 2018)While the massive volume of text documents from multiple sources inside and outside of the company provides more information for auditors, the lack of efficient and effective technology solutions hampers the full use of ... -
Digital economy and corruption perceptions: a cross-country analysis
(Universidad de Huelva, 2018)The motivation of this study is the lack of empirical evidence on the ability of Information Technology related factors to reduce corruption. This paper proposes a conceptual model that depicts the relationships between ... -
Accounting for Bitcoin and other cryptocurrencies under IFRS : a comparison and assessment of competing models
(Universidad de Huelva, 2018)The invention of blockchain technology has radically changed the perception of how monetary systems can be structured and operated. Central banks and state authorities mostly refuse to acknowledge that cryptocurrencies are ... -
Developing a cognitive assistant for the audit plan brainstorming session
(Universidad de Huelva, 2018)With technological advances, audit firms have been able to increase the level of decision support embedded within the firms’ audit support tools (Dowling et al., 2008). Large audit firms have been investing substantive ... -
Bibliometric Analysis of Digital Accounting Research
(Universidad de Huelva, 2018)In 2015, International Journal of Digital Accounting Research reached fifteen-year milestone. This study provides bibliometric analysis of the 93 articles which were published from 2001 to 2015. Content and citation analyses ...
