This paper surveys the published work on how blockchain technology will impact accounting
in general, but AI-enabled auditing specifically. The purpose is to investigate how …

Project governance is widely recognized to be among the most critical factors for successful
project delivery and benefits realization. However, the literature on project governance is …

Corporate environmental sustainability requires two complementary types of green practices—
environmental protection hardware (EPH) and environmental protection software (EPS) …

This plenary address paper traces the development of accounting narratives in external
reporting practice and research, focussing on corporate-sourced financial communications …

Purpose By revisiting the agency theory literature, this paper aims to both incrementally
advance historical viewpoints and reveal four prominent influences on agency theory …

This paper proposes an agency model for headquarters-subsidiary relationships in
multinational organizations with headquarters as the principal and the subsidiary as the …

The nature of global business today increases the complexity of multinational companies
and highlights the challenges of managing headquarters–subsidiary (HQ–Sub) …

The first scholars to propose, explicitly, that a theory of agency be created, and to actually
begin its creation, were Stephen Ross and Barry Mitnick, independently and roughly …

Central to economic development is entrepreneurship. Using an agency theory lens, we
seek to better understand how national policy can spur entrepreneurship. Guided by …

Purpose Agency theory suggests that divergences will occur when a principal, eg client, and
agent eg a project manager, interests are different in the execution of a project. The purpose …