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on Accounting and Auditing |
| By: | Bhimani, Alnoor; Cinquini, Lino; Malmi, Teemu |
| Abstract: | Organisations adopting digital technologies are seeing alterations in the structure and nature of data they track and process. Within this landscape of change, accounting systems tend to focus on the collection and aggregation of financial transaction data and the provision of quantitative and non-financial information to support decision-making processes. Evidence is, however, emerging that accounting controls and financial reporting are being reshaped in digitalising environments. We consider a number of accounting issues tied to the intersection of digitalisation and organisational processes highlighting the control implications of these changes. We identify related research possibilities and discuss the value of methodological pluralism in studying accounting in digitalising contexts. |
| JEL: | M41 O33 |
| Date: | 2026–03–31 |
| URL: | https://d.repec.org/n?u=RePEc:ehl:lserod:129175 |
| By: | Khalid, Hassam; Ahmad, Khalil; Ali, Amjad |
| Abstract: | This study investigates the role of information technology audits in enhancing audit efficiency and effectiveness, focusing on empirical evidence from United Kingdom firms between 2016 and 2022. As firms become increasingly reliant on digital systems, the integration of information technology audit practices becomes a critical component of both internal and external assurance functions. The research utilizes a panel firm-level dataset and applies econometric techniques, including fixed-effects regression, to evaluate how variables such as automation tools, information technology audit integration, auditor competency, and information technology audit budget influence audit outcomes. The results indicate that practices like automation and integration have a statistically significant positive effect on audit performance. Additionally, budgetary allocation and information technology competency contribute substantially to audit efficiency and effectiveness. However, audit frequency alone does not show a strong correlation, highlighting the importance of strategic integration and audit quality over procedural repetition. The findings have practical implications for policymakers, audit practitioners, and organizations seeking to optimize audit functions in a digital environment. Recommendations include regulatory support for information technology audit adoption, increased investment in audit automation, and upskilling audit professionals in information technology competencies. |
| Keywords: | IT Audit, Audit Efficiency, Audit Effectiveness, Audit Automation |
| JEL: | M4 |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:pra:mprapa:127542 |
| By: | Karim, Danish; Ahmad, Khalil; Ali, Amjad |
| Abstract: | This research investigates how artificial intelligence is transforming accounting tasks and examines how practitioners adapt in professional environments that now demand strategic thinking, analytical skills, and digital proficiency. The findings indicate that artificial intelligence technologies, particularly robotic process automation and machine learning, are automating repetitive, process-based tasks in accounting, such as data entry, bank reconciliations, and tax calculations. In contrast, accounting professionals are increasingly responsible for higher-value activities, including data analysis, strategic advising, and planning that require advanced digital competencies, communication skills, and ethical judgment. Primary data were collected from a sample of 20 skilled accountants, equally divided between early-career and experienced professionals. The results reveal that the most substantial adoption of artificial intelligence occurs in corporate finance, while audit and public practice sectors have been slower to adopt due to regulatory barriers and resource constraints. The study also highlights a significant skills gap, particularly among senior staff and those in smaller firms, pointing to the urgent need for targeted reskilling initiatives and curricular revisions in accounting education. Concerns about algorithmic bias, data privacy, and transparency remain key barriers to artificial intelligence adoption, underscoring the necessity for comprehensive governance frameworks. Overall, the study concludes that artificial intelligence is redefining accounting roles rather than replacing them, emphasizing the importance of continuous workforce training, industry leadership, and support from educational institutions to meet evolving professional requirements. The research offers practical recommendations for policymakers, educators, and accountancy firms seeking to implement fair and sustainable artificial intelligence integration strategies that optimize the complementary strengths of human expertise and machine capability for improved business outcomes. |
| Keywords: | Artificial Intelligence, Accounting Profession, Workforce Skills, Digital Transformation |
| JEL: | O3 |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:pra:mprapa:127531 |
| By: | Carmen E. Stoenoiu (Memorandumului st., no. 28, 400114, Cluj-Napoca, Romania, Technical University of Cluj-Napoca Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - The current research focuses on existing studies from 2015-2024, which investigate 5 elements, such as competence, skills, knowledge, abilities, and attitudes, regarding the accounting field, in the context of structural changes related to activities in the economy. Methodology/Technique - At the level of the accounting field, the study reveals strong interconnections among economic and business aspects and technical and professional skills. Findings - The originality of the study lies in the fact that it creates an image of the progress of the accounting profession, showing the synergy that exists in education and the development of skills, and then between the application of knowledge and the achievement of performance. Type of Paper - Review" |
| Keywords: | employability, accounting, economics, business, technical, and professional skills. |
| JEL: | M40 M41 |
| Date: | 2026–03–31 |
| URL: | https://d.repec.org/n?u=RePEc:gtr:gatrjs:afr246 |
| By: | Kevin Parra Ramirez (Sciences-Po, Banque de France); Vincent Vicard (CEPII) |
| Abstract: | While multinational enterprises (MNEs) shift hundreds of billions in profits to low-tax jurisdictions annually, how they do remains disputed. Using firm-level data for France in 2018, we provide the first joint quantification of the three main profit-shifting channels: transfer mispricing in goods trade, intangible assets and services traded with tax havens, and intra-firm debt. We find empirical evidence for all three instruments, but transfer mispricing dominates quantitatively (€10 billion, 0.4% of GDP), followed by services (up to €6 billion) and debt (€2 billion). Although significant, these direct estimates account for half of total missing profits in France, as estimated indirectly from the location of MNE profits. We document two key blind spots likely to close this gap: cross-border digital payments by households and understudied debt instruments (e.g., securities). |
| Keywords: | Tax avoidance, Multinational firms, Profit shifting, FDI, Trade |
| JEL: | H26 H25 H32 F14 F23 |
| Date: | 2026–01 |
| URL: | https://d.repec.org/n?u=RePEc:dbp:wpaper:043 |
| By: | Sitti Syamsiar Muharram (Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Sabah Branch, Locked Bag 71, 88997 Kota Kinabalu, Sabah Author-2-Name: Farizal Ab. Gaffar Author-2-Workplace-Name: Energy Commission of Sabah, Tingkat 10, Plaza Shell, 29, Jln Tunku Abdul Rahman, Pusat Bandar Kota Kinabalu, 88000 Kota Kinabalu, Sabah Author-3-Name: Jasmine David Author-3-Workplace-Name: Accounting Research Institute (ARI), Level 12, Menara Sultan Abdul Aziz Shah, Universiti Teknologi MARA, 40450 Shah Alam, Selangor Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - To identify the factors affecting the intentions to pursue professional accounting qualifications among undergraduate students and develop a conceptual framework for the study. Methodology/Technique - Based on reviews of published papers, the authors analysed the literature on factors influencing the intention to pursue professional accounting qualifications across different respondent groups or population samples. Findings - Students' intentions to pursue professional accounting qualifications are shaped by a combination of motivational, cognitive, and contextual factors. Intrinsic motivations, such as personal interest, alongside extrinsic factors like perceived career opportunities and financial incentives, consistently emerge as key determinants. Cognitive elements, including self-efficacy and the perceived value of professional membership, further influence decision-making. Novelty - This study proposes a dual-theory framework integrating Maslow's Hierarchy of Needs and the Theory of Planned Behaviour to explain accounting students' intention to pursue professional qualifications. By examining these diverse influences, this paper aims to provide a comprehensive understanding of the factors affecting students' intentions to pursue professional accounting qualifications, offering insights for educators, policymakers, and professional organizations seeking to strengthen the accounting talent pipeline. Type of Paper - Review Paper" |
| Keywords: | professional accounting qualifications; Theory of Planned Behaviour (TPB); Maslow's Need Hierarchy Theory, conceptual framework. |
| JEL: | I23 I24 M40 M49 |
| Date: | 2026–03–31 |
| URL: | https://d.repec.org/n?u=RePEc:gtr:gatrjs:afr247 |
| By: | Diana Jeremejeva (" Faculty of Economics and Social Sciences, University of Latvia, Aspazijas blvd. 5, LV-1050, Riga, Latvia " Author-2-Name: Inga BÅ«mane Author-2-Workplace-Name: Faculty of Economics and Social Sciences, University of Latvia, Aspazijas blvd. 5, LV-1050, Riga, Latvia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: | " Objective - The study aims to provide a multidimensional understanding of the conceptual boundaries of intangible assets, distinguishing them from related constructs such as firm-specific intangible resources and intellectual capital. In this regard, the study examines how accounting, legal, and economic perspectives – particularly identification, property rights, control, and economically relevant distinctive features – shape the degree of ""asset ness"" exhibited by different intangibles. Methodology/Technique - The research adopts a multidisciplinary, literature-based approach. Attention was paid to both seminal and contemporary studies published over the last two decades. An extensive search across a range of academic databases was conducted, and the reference lists of seminal papers were examined. In addition, targeted searches were conducted for key authors who have made significant contributions to the field. Findings - IP-based intangibles consistently satisfy asset definition criteria across accounting, economic, and legal dimensions. In contrast, many intangibles remain firm-specific and embedded within organizational processes, making them inseparable from the firm and therefore unrecognizable under accounting standards. The analysis demonstrates that challenges surrounding intangibles consistently emerge across disciplinary boundaries, thereby highlighting the multidimensional nature of the topic. Novelty - The present paper contributes to the existing literature by offering a multidimensional conceptual foundation for understanding the multifaceted nature of intangibles. The study introduces a distinction between intangible assets and firm-specific intangible resources and conceptualizes intellectual capital as a synergistic knowledge system in which both components and their interconnections are pivotal. Type of Paper - Review" |
| Keywords: | intangibles; intangible assets; intellectual capital; property rights |
| JEL: | M40 M41 O34 |
| Date: | 2026–03–31 |
| URL: | https://d.repec.org/n?u=RePEc:gtr:gatrjs:afr248 |
| By: | Claudio Agostini; Zareh Asatryan; Laurent Bach; Govindadeva Bernier; Marinho Bertanha; Katarzyna A. Bilicka; Anne Brockmeyer; Jaroslav Bukovina; Guillermo Falcone; Pablo Garriga; Yuxuan He; Petr Janský; Evangelos Koumanakos; Tomáš Lichard; Tomás Martins; Ján Palguta; Elena Patel; João Pereira dos Santos; Louis Perrault; Thomas Schwab; Nathan Seegert; Oliver Škultéty; Kristina Strohmaier; Maximilian Todtenhaupt; Guillermo Vuletin; Branislav Žúdel |
| Abstract: | Do firms respond similarly to corporate tax incentives across countries? We provide globally comparable estimates of the corporate elasticity of taxable income using administrative tax return data from sixteen countries and a unified empirical framework. Exploiting bunching at a common kink, zero taxable income, we estimate elasticities ranging from 0.08 to 1.9, with an average of 0.79. To explain this heterogeneity, we link elasticities to tax policy, firm characteristics, and country fundamentals. These differences imply that identical corporate tax reforms can generate sharply different revenue effects across countries, leading to substantial heterogeneity in the efficiency costs of corporate taxation. |
| JEL: | C14 H25 |
| Date: | 2026–03 |
| URL: | https://d.repec.org/n?u=RePEc:nbr:nberwo:34945 |