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on Accounting and Auditing |
| By: | Mdhlalose, Dickson |
| Abstract: | This paper investigates how emerging technology stacks defined as the integrated, co-deployed combinations of blockchain, robotic process automation (RPA), deep learning, natural language processing (NLP), advanced data analytics (ADA), cloud audit platforms, and continuous auditing and monitoring (CAM) jointly reshape audit quality and the three components of the audit risk model: inherent risk, control risk, and detection risk. Drawing on a systematic review of 60 peer-reviewed publications, professional standards documents, regulatory reports, and industry studies spanning 2020 to 2026, the paper develops an original analytical framework, the Audit Stack Integration Model (ASIM), that characterises six configurations of audit technology stacks and their differential effects on audit quality across the full audit cycle from client acceptance to final reporting. Three analytical tables compare individual technology audit properties, stack configuration risk profiles, and empirical evidence of audit quality. The analysis demonstrates that integrated technology stacks produce emergent audit-quality effects that exceed the sum of individual technology contributions, but also introduce new systemic risks automation bias, integration failure, professional judgment displacement, and regulatory uncertainty that isolated technology analyses cannot identify. |
| Keywords: | Audit technology stacks, Audit quality, Audit risk model, Integrated audit ecosystem, Professional scepticism |
| JEL: | M42 M41 M40 O33 M48 |
| Date: | 2026 |
| URL: | https://d.repec.org/n?u=RePEc:zbw:esprep:341496 |
| By: | Quentin Belot Couloumies (UGA - Université Grenoble Alpes) |
| Abstract: | This article explores the transformation of French capitalism in the 1970s by examining budgetary control practices at PSA (Peugeot SA). Drawing on internal archives and interviews with former executives, it analyses how state-led planning, élite networks, and corporate restructuring shaped a hybrid model of management control. Rather than a straightforward 'Americanisation', the system that emerged combined long-term planning logics with increasing financial discipline. The case illustrates how budgetary tools became instruments of organisational control and financial rationalisation, reconfigured through engineering expertise, internal experimentation, and institutional entrenchment. This study contributes to the socio-historical analysis of accounting change and offers insights into the evolving architecture of post-war French capitalism. |
| Keywords: | hybridisation of control, historical sociology of accounting, French capitalism, accounting history, budgetary control, Management control, Management control budgetary control accounting history French capitalism hybridisation of control historical sociology of accounting |
| Date: | 2026–05–21 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05144790 |
| By: | Giovanni Di Bartolomeo; Silvia Fedeli; Stefano Papa |
| Abstract: | We test whether minimal, non-informative messages can nudge tax compliance beyond standard deterrence. In a within-subjects lab experiment, we randomize exposure to either a reminder that leaves audit probability unchanged or an informative warning tied to higher audit probability, and estimate effects on both the probability of evasion and the share of income evaded. A short non-informative reminder, holding incentives fixed, lowers the probability of evasion by about 16 percentage points, with no detectable effect on the evaded share among evaders; informative messages add at most marginal effects once audit probability is controlled for. |
| Keywords: | tax compliance, nudge, deterrence, audit, laboratory experiment |
| JEL: | H26 C91 D91 |
| Date: | 2026–05 |
| URL: | https://d.repec.org/n?u=RePEc:ter:wpaper:00205 |
| By: | Farooq, Fatima; Jadoon, Atif Khan; Ali, Amjad; Audi, Marc |
| Abstract: | Artificial intelligence is receiving increasing attention in accounting, auditing, and financial reporting due to its capacity to enhance automation, processing speed, analytical efficiency, and reporting support systems. However, the growing integration of artificial intelligence into accounting practices has also generated substantial concerns regarding transparency, accountability, human oversight, and ethical responsibility. The study adopts a quantitative research design and utilizes structured data collected from 250 observations. The analysis was conducted using descriptive statistics, reliability analysis, Pearson correlation analysis, multiple linear regression, and mediation analysis. The findings reveal that artificial intelligence governance controls significantly strengthen ethical decision-making while simultaneously reducing earnings management intention. Ethical decision-making also demonstrates a significant negative association with earnings management intention, indicating that stronger ethical judgment discourages manipulative financial reporting behavior. Furthermore, the mediation analysis confirms that ethical decision-making partially mediates the relationship between artificial intelligence governance controls and earnings management intention. This explains that effective governance mechanisms reduce manipulative reporting tendencies both directly and indirectly through the promotion of ethical reasoning and professional judgment. The findings emphasize that the role of artificial intelligence in accounting should not be evaluated solely from the perspective of technological efficiency, but also through the quality of governance structures and their ethical implications. The study also offers practical implications for organizations, regulators, and accounting professionals by highlighting the importance of transparent, accountable, and ethically grounded governance systems in the successful implementation of artificial intelligence within financial reporting practices. |
| Keywords: | Artificial Intelligence, Ethical Decision-Making, Earnings Management |
| JEL: | D91 M15 M41 |
| Date: | 2026 |
| URL: | https://d.repec.org/n?u=RePEc:pra:mprapa:129349 |
| By: | Mohamed Knidiri (UCA - Université Cadi Ayyad = Cadi Ayyad University [Marrakech]); Sidi Mohamed Rigar (UCA - Université Cadi Ayyad = Cadi Ayyad University [Marrakech]) |
| Abstract: | This study explores the adoption of International Public Sector Accounting Standards (IPSAS) in Morocco and highlights their role in enhancing financial transparency within public institutions. The shift from cash-based accounting to accrual-based accounting reflects Morocco's efforts to modernize public administration and improve the quality and transparency of financial information. The paper examines the theoretical benefits and the main challenges related to the implementation of IPSAS, with a particular focus on their contribution to financial transparency. Through an analysis of the Moroccan context, the study demonstrates how IPSAS adoption can strengthen transparency practices in public institutions. It also emphasizes that, despite the significant potential benefits of IPSAS, effective implementation depends on the active collaboration of public authorities and various stakeholders to address potential constraints and challenges. This theoretical analysis contributes to a deeper understanding of the role of IPSAS in promoting financial transparency and provides useful insights for future public sector reforms in Morocco and similar environments. |
| Date: | 2024–11–28 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05622836 |