The Impact of Internet of Things on the Quality of Financial Reporting

Mansour, Ebrahim; Taha, Rana; Taha, Noor

doi:10.1007/978-3-031-17746-0_30

Cited by 2 publications

(1 citation statement)

References 17 publications

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“…1. Secondary data analysis -in which the authors try to develop their own indicators of the level of corruption, or describe the state of the development of corruption relations in a certain period of time based on existing indicators (see, for instance, Adam, Fazekas, 2018, 2021Berru, Batista, Torres-Carrión, Jimenez, 2020;davenport, Mittal, 2023;de Francesco, Trein, 2020;Lima, delen, 2020;Mansour, Taha, Taha, 2023;Norris, 2020;odilla, 2023;Zemankova, 2019). 2.…”

Section: An Analysis Of the Implementation Of Innovative Analytical A...mentioning

confidence: 99%

Innovative Analytical and Statistical Technology in Election Forensics

Yatsyna¹,

Kudinov²

2023

Regional Formation and Development Studies

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The article examines the crucial role of innovative analytical and statistical technology in electoral forensics, which are increasingly used for detecting and preventing electoral corruption and fraud. By analysing vast amounts of data and detecting anomalies, electoral forensic investigations can contribute to fair and transparent democratic processes. The research aims to explore the effectiveness of these technologies and their potential impact on improving the transparency and fairness of electoral processes, using a multi-method approach that includes analysing relevant documents, media coverage, public opinion, and recent fraud cases. The authors divide the implementation of innovative analytical and statistical technologies for combating election corruption into four groups. The first is the analysis of statistical data and research on corruption, including election processes, which can be called secondary data analysis. The second is the analysis of documentary data containing information on corrupt actions and offences, including election processes. The third is the development of mathematical methods and algorithms using cutting-edge technologies such as artificial intelligence and machine learning for detecting anomalies and hidden patterns. The fourth is experimental developments in information technologies as a means of ensuring proper governance and combating corruption. While the use of algorithms for detecting anomalies in electoral statistics data can be an important tool, it should be used with caution, and in combination with other sources of information, to avoid the consequences of delegitimising the election results.

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Section: An Analysis Of the Implementation Of Innovative Analytical A...mentioning

confidence: 99%

Innovative Analytical and Statistical Technology in Election Forensics

Yatsyna¹,

Kudinov²

2023

Regional Formation and Development Studies

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Technostress impact on the intention to adopt blockchain technology in auditing companies

Al Shbail,

Bani-Khalid,

Ananzeh

et al. 2023

JGR

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For many professionals, blockchain technology is important. However, the adoption of blockchain technology has not been effectively prepared for by auditors. Blockchain can disturb the accounting profession due to inappropriate integration, leading employees to encounter “technostress” (Smith, 2018; Fischer & Riedl, 2017). This study aims to examine how technostress affects auditors’ plans to adopt blockchain technology. The technology acceptance model (TAM) and technostress are combined in a proposed model. Accordingly, the study developed hypotheses suggesting that: technostress negatively affects the ease of use and perceived utility of the blockchain; perceived ease of use and perceived usefulness have a positive effect on favorable attitudes towards the use of the blockchain; a favorable attitude towards technology adoption impacts positively on the behavioral intention to adopt blockchain. A group of auditors (142) from Big Four (Big 4) and non-Big 4 audit firms provided information via questionnaires that were already administrated and validated. The findings support the hypotheses that technostress affects the perceived usefulness and ease of use of blockchain technology. Attitude toward adoption decision is significantly predicted by perceived usefulness and ease of use, whereas attitude toward adoption decision significantly predicts the behavioral intention to adopt blockchain technology. Overall, the findings can benefit accountants, auditors, and managers of audit firms.

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The Impact of Internet of Things on the Quality of Financial Reporting

Cited by 2 publications

References 17 publications

Innovative Analytical and Statistical Technology in Election Forensics

Innovative Analytical and Statistical Technology in Election Forensics

Technostress impact on the intention to adopt blockchain technology in auditing companies

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