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Journal Articles

The interaction of blockchain technology, audit process, and the International Financial Reporting Standards

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Arash Arianpoor, Seyed Abbas Borhani
Journal: Accounting Research Journal
Accounting Research Journal (2025) 38 (1): 35–58.
https://doi.org/10.1108/ARJ-01-2024-0020
Published: 15 November 2024
...Arash Arianpoor; Seyed Abbas Borhani Purpose This study aims to provide a framework for the interaction of blockchain technology, the audit process and International Financial Reporting Standards (IFRS). Design/methodology/approach This study was conducted in three phases. In the first phase...
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Journal Articles

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

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Rida Belahouaoui, El Houssain Attak
Journal: Accounting Research Journal
Accounting Research Journal (2024) 37 (2): 172–191.
https://doi.org/10.1108/ARJ-12-2023-0372
Published: 12 March 2024
...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...
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