Accounting &Finance, EarlyView.ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa +3 more
wiley +1 more source
Health data privacy through homomorphic encryption and distributed ledger computing: an ethical-legal qualitative expert assessment study. [PDF]
BMC Med Ethics, 2022 Scheibner J, Ienca M, Vayena E.
europepmc +1 more source
How Does Big Data Analytics Impact Accounting Manipulation?
Accounting &Finance, EarlyView.ABSTRACT This study investigates the impact of Big Data Analytics (BDA) on accounting manipulation in an emerging market context. Using semi‐structured interviews with 30 Vietnamese accounting professionals and applying the New Institutional Sociology (NIS) framework, we find that BDA enhances financial transparency and reduces manipulation by ...
Van Anh Thi Pham +4 more
wiley +1 more source
Decrypting distributed ledger design-taxonomy, classification and blockchain community evaluation. [PDF]
Cluster Comput, 2022 Ballandies MC, Dapp MM, Pournaras E.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study investigates how external auditors use heuristics to resolve complex audit matters when using audit data analytics (ADA). The use of ADA technologies, tools, and applications has led to the emergence of many challenges for the auditing profession, including those related to cognitive heuristics and auditor skills.
Mohammed Alsaif +3 more
wiley +1 more source
A Survey and Evaluation of the Potentials of Distributed Ledger Technology for Peer-to-Peer Transactive Energy Exchanges in Local Energy Markets [PDF]
, 2019 Pierluigi Siano +3 more
openalex +1 more source
The South African Living Planet Index Shows the Value of a Supposedly ‘Uninformative’ Indicator
Animal Conservation, EarlyView.By developing a National Living Planet Index for South Africa, we draw attention to the information gaps in wildlife population trends. We advocate for other countries to also develop their own national indices because they help prioritise monitoring and expand the state of knowledge of wild populations.
Falko T. Buschke, Lize von Staden
wiley +1 more source
Aurora-Trinity: A Super-Light Client for Distributed Ledger Networks Extending the Ethereum Trinity Client. [PDF]
Sensors (Basel), 2022 Benčić FM, Podnar Žarko I.
europepmc +1 more source
Fiscal Equalisation in Australian Federalism: Share and Share Alike?
Australian Journal of Politics &History, EarlyView.The sharing of revenue between the states to achieve fiscal equality has long been an important and internationally notable feature of Australian federalism. While horizontal fiscal equalisation is always prone to dispute, unprecedented conflict erupted in the Australian system in the second decade of this century and resulted in changes that brought ...
Alan Fenna, John Phillimore
wiley +1 more source
Energy Policy Instruments for Distributed Ledger Technology Empowered Peer-to-Peer Local Energy Markets [PDF]
, 2019 Ümit Cali, Ozan Çakır
openalex +1 more source