Issues

Special issue: Accounting, Auditing and Financial Management under Digital Governance. Lead Guest Editor: Jean Jinghan Chen, Associate Guest Editors: Teng Li and Li Xie

Guest editorial: Accounting, auditing and financial management under digital governance

Jean Jinghan Chen
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Do digital words reflect real innovation? Evidence from post-M&A earnings conference

Jingyi Guan; Xiaoyi Zhuang
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Disciplining effects of data asset disclosure on corporate financial reporting quality

Xinxian Chen; Rui Xian; Lingyu Huang
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Supplementary data
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Big data reporting: a driver of financial stability?

Hidaya Al Lawati; Zakeya Sanad
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Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels

Yan Ma; Haiyang Zhang
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Determinants of audit quality in small and medium-sized enterprises adopting digital accounting systems: evidence from Jordan

Ahmad Farhan Alshira'h; Malek Alshirah
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Factors determining big four auditors’ intentions to use blockchain technology: a mixed-methods approach

Najla Bouebdallah; Wissem Ajili Ben Youssef; Meriem EL Bouhali
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The paradox of IT governance: Enhancing or suppressing corporate risk-taking?

Nadia Anridho; Sahrian Aditya Rahmatulloh; Alfa Rahmiati; Anna Retnawati; Dicky Andriyanto
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Artificial intelligence in accounting and sustainability performance: moderated-mediating model with IT capability and circular economy

Thuy Hong Thi Tran; Malik Abu Afifa; Tho Hoang Nguyen; Long Duc Huynh; Nha Minh Nguyen
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Evaluating the impact of ESG performance on firm value: the moderating role of ownership type in Thailand

Nantana Ngamtampong; Anupong Sukprasert
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