... rights only Fraud risk Digital technology Institutional theory Frugal innovation Emerging markets India Resource Constraint Fraud remains a global challenge; estimated losses to firms range from 5% to 7% of annual revenues (Ramamoorti, 2008). However, its nature differs across...

... technology and has the potential to change the processes used to measure and communicate financial information. More research, particularly in India, is required to better comprehend the use of blockchain in accounting and auditing. Design/methodology/approach This research used multi-criteria decision...

... relationships. India Management control systems Social capital theory Non-government organizations Outsourcing corporate social responsibility Principal–agent theory Governance and disclosure of corporate social responsibility (CSR) have long been of interest to accounting researchers...