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1-6 of 6
Keywords: O33
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Journal Articles
Journal of Financial Reporting and Accounting 1–18.
Published: 05 June 2026
... suggest that FinTech-enabled interventions may strengthen students’ financial capability during the transition period. D14 G20 G53 O33 Global digital financial services are expanding rapidly, reshaping how individuals interact with financial systems and manage personal finances. Financial...
Journal Articles
Journal of Financial Reporting and Accounting 1–22.
Published: 28 April 2026
... Strategic reorientation Innovation constraints G28 M15 O33 AI regulation has emerged as a significant source of perceived innovation constraints across several industries, particularly in the financial sector (Guihot et al., 2017). While regulations need to ensure...
Journal Articles
Journal of Financial Reporting and Accounting 1–34.
Published: 07 November 2025
... among financial development, information and communication technology, electricity access, renewable energy consumption, and green economic growth, with key points listed under financial development. ICT Financial development Electricity access African NC4-ADF C33 O13 O33 Q43 Q56...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1486–1508.
Published: 18 February 2025
... Emerald Publishing Limited Licensed re-use rights only Artificial intelligence Auditing Adoption Readiness Technology acceptance model Emerging economy M15 M42 M410 O33 In recent years, there has been a growing interest in the development and adoption of emergent technologies...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1450–1485.
Published: 09 December 2024
... texts to determine the importance of each study (El-Halaby et al., 2021 ; Magnacca and Giannetti, 2024). RegTech Financial regulation Regulatory technology Compliance technology Fintech Blockchain Bibliometrics Content analysis Compliance G18 G28 O32 O33 RegTech...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (1): 5–44.
Published: 31 March 2022
... proposes an extended UTAUT model with external constructs built on blockchain's effects on accounting. The model makes more sense in promoting the use of blockchain in accounting. Blockchain Blockchain in accounting Intention to use Digital accounting UTAUT model Vietnam M40 M41 O30 O33...
