New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity

Malsch, Bertrand

doi:10.1080/09638180.2021.1924813

Cited by 2 publications

(1 citation statement)

References 4 publications

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“…Such conflicts are also alluded to in research that looks at how the accounting profession participates in standards setting in other ways. For instance, members of the profession act on U.S. and international standards-setting boards (Allen & Ramanna, 2013;Baudot, 2018) or in the technical departments of these boards, the latter of which we know relatively little about (Malsch & O'Dwyer, 2021). Botzem (2012) implicates the accounting profession as significant funders of the IASB, comprising a critical number of board memberships.…”

Section: Influencing Accounting Standardsmentioning

confidence: 99%

Ethics and public accounting firms: Something old, something new

Baudot¹,

Hazgui²,

Altiero³

2023

Research Handbook on Accounting and Ethics

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Section: Influencing Accounting Standardsmentioning

confidence: 99%

Ethics and public accounting firms: Something old, something new

Baudot¹,

Hazgui²,

Altiero³

2023

Research Handbook on Accounting and Ethics

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Enhancing Business Competitiveness through Accounting Digitalization

Stender,

Lagovska,

Roshko

et al. 2025

Salud, Ciencia y Tecnología - Serie de Conferencias

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Introduction: Amid rapid changes in the external and internal environment of modern business, more and more companies are turning to the introduction of the latest digital technologies to improve their accounting systems. This helps to increase the efficiency and accuracy of processes, as well as reduce the cost of routine work. However, the use of modern digital tools in accounting also involves certain risks and limitations, as well as raises questions about the ability to use the data for further management decision-making. Given the proven relevance of the topic, the purpose of the study can be defined as identifying key digital tools for the development and improvement of accounting to ensure the competitiveness of modern business in the long term. Methods: To obtain the results, the author used general scientific methods of analysis, synthesis, systematisation, processing of statistical material, generalisation and specification, as well as a specific method of hierarchy analysis, which allowed to identify the most optimal areas of accounting optimisation for a modern enterprise. Results: The study identified the main digital tools that can be used in the field of accounting and their impact on the system of accounting procedures in the company. The possibilities of applying various digital tools were identified and it was found that they are necessary to increase competitiveness in the long term. Conclusions: By applying the hierarchy analysis method, it is determined that the most promising for the development of the accounting system may be the tools for processing big data and using digital twins.

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New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity

Cited by 2 publications

References 4 publications

Ethics and public accounting firms: Something old, something new

Ethics and public accounting firms: Something old, something new

Enhancing Business Competitiveness through Accounting Digitalization

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