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Keywords: Fintech
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Journal Articles
Accounting Research Journal (2026) 39 (1): 84–103.
Published: 03 December 2025
...Shubham Rajpal; Amit Manglani Purpose The purpose of this study is to investigate and synthesise the key drivers influencing FinTech adoption globally, highlighting how FinTech has revolutionised the worldwide financial landscape by redefining service provision, business processes, and customer...
Journal Articles
Accounting Research Journal (2025) 38 (3-4): 387–408.
Published: 14 May 2025
... of FinTech application and the digital capabilities of enterprises facilitate the full realization of the positive effects of local financial regulation. Originality/value This study provides a deeper insight into theories about the efficiency of financial supervision and the latest empirical evidence...
Journal Articles
Accounting Research Journal (2023) 36 (2-3): 129–147.
Published: 17 April 2023
...Mandella Osei-Assibey Bonsu; Ying Wang; Yongsheng Guo Purpose Innovation in fintech presents great opportunities and huge challenges for accounting practices around the world. This paper aims to examine the impact of Fintech on accounting practices including financial reporting, performance...

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