...Sawssen Khlifi; Ghazi Zouari Purpose The present work aimed to explore the relationship between blockchain technology adoption and firm behavior to misclassify core expenses as special items in the income statement to inflate core earnings (i.e. classification shifting). It examined the moderating...

...Aws Al-Okaily Purpose The ongoing interest in blockchain technology (BCT)-based financial solutions has put financial firms under pressure to transform their strategies and services to cope with financial innovation development. Nevertheless, its determinants and impacts in emerging financial...

...Ikram Ben Salah; Aida Kammoun Purpose The aim of this article is to investigate the impact of blockchain technology on corporate governance. Design/methodology/approach The sample for this study extends from 2010 to 2022 and includes data from 197 companies. The study uses a regression...

... is to examine how adoption of blockchain technology in hospitality and tourism industry could impact the sustainability performance of the organizations under the moderating influence of technological turbulence and senior leadership support. Design/methodology/approach With the help of existing literature...

...Tahani Hakami; Omar Sabri; Bassam Al-Shargabi; Mohd Mohid Rahmat; Osama Nashat Attia Purpose This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better understanding of the field...