... that strengthen institutional capabilities, foster innovation-oriented cultures and ensure alignment between regulatory initiatives and operational conditions. This study offers key implications for both public policy design and future research on digital transformation in public sector auditing...

... intellectual capital as the theoretical lens for presenting and analysing our case study, determining how the digital transformation caused business model innovation and more transparent and timely performance measurement in copyright-based companies. The analysis of Soundreef SpA’s business model...

... transformation Information asymmetries Equity crowdfunding Information disclosure Risk assessment The recent advent of new and powerful digital technologies and platforms has radically transformed firms’ business models. Digital transformation is the new emerging term used to express the unsettling...

...Nicola Raimo; Ivano De Turi; Michele Rubino; Filippo Vitolla Digitalisation Digital transformation SMEs Italian context In recent years, digitalisation has profoundly changed the interaction between the scientific-technological system and the production apparatus, increasingly...

...Maria Federica Izzo; Marco Fasan; Riccardo Tiscini This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the paper provides momentum for the emerging trends of the DT movement...

... the following emerging research streams about the digital transformation of corporate reporting: digital technology for corporate information management and decision-making processes; digital technologies as a tool of stakeholder engagement and sustainable reporting practices; and finally, digital technologies...