... 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...

...Raffaele Trequattrini; Alessandra Lardo; Benedetta Cuozzo; Simone Manfredi In the study, the authors demonstrate that digital transformation is able to enhance the intellectual capital of IPR-intensive companies introducing new ways to manage intangible assets and to measure performance...

... 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...

... ; Lee et al., 2020). In particular, SMEs are questioning the methods of digital transformation. In other words, they are evaluating changes in evolutionary and growth processes to address uncertainty and respond quickly to change. The digital transformation would involve a profound change...

... 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 in the field of accounting. The analysis relies...

... 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...