...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...

... on accounting practice by surveying 201 chartered and qualified accountants from Ghana and Nigeria between 2021 and 2022. Fintech is defined as the use of technological environments, including blockchain, artificial intelligence and big data analytics to make financial services more accessible, secure...