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Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1387–1401.
Published: 01 October 2024
...: Artificial intelligence Information technology Digital disclosure XBRL adoption Data quality Information quality Conspicuously, artificial intelligence (AI) has significantly transformed the landscape of accounting and disclosure functions of business organizations by enhancing efficiency...
Journal Articles
Journal Articles
Journal Articles
Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (2): 420–433.
Published: 22 September 2021
...Sylvia Veronica Siregar; Siti Nurwahyuningsih Harahap Purpose The purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia. Design/methodology/approach The samples are listed firms in Indonesia Stock...
Journal Articles
Journal Articles

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