• Decision Tree Tool for Auditors' Going Concern Assessment in Spain 

  Beretta Custodio, Cleber Henrique; Gu, Yu; Portela González, José (Universidad de Huelva, 2022)

  The COVID-19 pandemic increased uncertainty about the financial future of many organizations, and regulators alerted auditors to be increasingly skeptical in assessing an entity’s ability to continue as a going concern. ...

  

• Blockchain implications for auditing: a systematic literature review and bibliometric analysis 

  Silva, Romildo; Inácio, Helena Coelho; Marques, Rui Pedro (1982-) (Universidad de Huelva, 2022)

  Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific ...

  

• Ledger to ledger: off- and on-chain auditing of stablecoin 

  Moura de Carvalho, Rubens; Inácio, Helena Coelho; Marques, Rui Pedro (1982-) (Universidad de Huelva, 2022)

  To assess the financial statements of companies that invest in stablecoin, a digital representation of a fiat currency managed and backed by a blockchain, the auditor must collect evidence of transactions from the blockchain ...

  

• The impact of gender diversity on digital reporting in the USA 

  Shehadeh, Esam; Alkayed, Hani; Aly, Doaa (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 

  Klimko, Roman; Juhászová., Zuzana (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 

  Lutfi, Abdalwali (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 

  Alkhatib, Said M.; Alkhatib, Esraa S. (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 ...

  

• Big Data and Accounting: A Bibliometric Study 

  Varma, Ashish; Piedepalumbo, Palmira; Mancini, Daniela (Universidad de Huelva, 2021)

  Over the years, the importance and role of Big Data have grown considerably. Accountants’ work requires sound judgement and decision making, which makes their activities less conducive to automation. Nonetheless, it is ...

  

• The Textual Similarity of KAM Disclosures for Spanish Companies 

  Sheng Feng, Hsieh; Beretta Custodio, Cleber Henrique; Vasarhelyi, Miklos A. (Universidad de Huelva, 2021)

  We investigate and document the textual similarity of key audit matter (KAM) disclosures by using KAM items in auditor’s reports of Spanish companies in fiscal years 2017 and 2018. The main objective is to understand how ...

  

• On the impact of smart contracts on auditing 

  Andrés, Javier de; Lorca, Pedro (Universidad de Huelva, 2021)

  The use of smart contracts has grown exponentially over the last few years. This is a phenomenon associated with the development of other technologies, such as the blockchain and the Internet of Things (IoT). Smart ...

  

• Decentralized Finance & Accounting – Implications, Considerations, and Opportunities for Development 

  Stein Smith, Sean (Universidad de Huelva, 2021)

  The blockchain and cryptoasset sector, since coming to the attention of the mainstream business and financial markets during the bitcoin bull run of 2017, continues to accelerate and evolve rapidly. Decentralized finance ...

  

• Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities 

  Atayah, Osama F.; Alshater, Muneer M. (Universidad de Huelva, 2021)

  This study aims to review the existing literature on audit and tax in the context of emerging technologies, besides providing future research agenda. A meta literature approach by combining bibliometric and content ...

  

• The effect of emergent technologies on accountant`s ethical blindness 

  Sherif, Karma; Mohsin, Hania (Universidad de Huelva, 2021)

  The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ...

  

• How internal audit can champion continuous monitoring in a business operation via visual reporting and overcome barriers to success 

  Tronto, Stacie; Killingsworth, Brenda L. (Universidad de Huelva, 2021)

  Many auditing professionals would contend that continuous monitoring is a function of management and not internal audit. However, effective continuous auditing is highly dependent upon a strong continuous monitoring ...

  

• Unsupervised anomaly detection for internal auditing: Literature review and research agenda 

  Nonnenmacher, Jakob; Marx Gómez, Jorge (Universidad de Huelva, 2021)

  Auditing has to adapt to the growing amounts of data caused by digital transformation. One approach to address this and to test the full audit data population is to apply rules to the data. A disadvantage of this is that ...

  

• Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization 

  Kharba, Faten F.; Muqattash, Riham (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 

  Lee, Hoseoup; Wing Yin Leung, Patrick; Seow, Gim S.; Tam, Kinsun (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 

  Matthies, Benjamin (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? 

  Boylan, Daniel H.; Thomas, Mathew; Matangi, Evidence; Brown, Marni (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 

  Bonyuet, Derrick (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 ...

  

View more