Thesis Collection
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The International journal of digital accounting research -- V. 21, (2021)
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Recent Submissions
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Big Data and Accounting: A Bibliometric Study
(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
(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
(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
(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
(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
(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
(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
(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 ...
