...Sawssen Khlifi; Abdelhakim Ben Ali; Sihem Hermi Purpose This paper aims to analyze the effect of executive cultural diversity on environmental, social and governance ( ESG ) performance in European companies using artificial intelligence ( AI ) adoption as a mediating variable. Design...

...Elda du Toit Purpose This study aims to establish whether accounting research articles can be potentially generated by artificial intelligence. If artificial intelligence can produce quality work, the integrity of academic research may be compromised. Design/methodology/approach ChatGPT...

...Rida Belahouaoui; El Houssain Attak Purpose This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging...

...Mohammed Muneerali Thottoli Purpose In the fourth industrial revolution, where business accounting integrates with automation through artificial intelligence (AI) and information communication technology (ICT), auditors must be able to access and analyze vast data and information to identify...

... and managers about the future development of adopting fintech in the regulation and governance framework at both macro and micro levels for accounting practice. Fintech Accounting practices Artificial intelligence Big data analysis Emerging economies Fintech, defined as the use of technology...