Purpose This study aims to investigate blockchain technology (BT) and its opportunities and
weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when …

This study presents a comprehensive Cybersecurity Resilience Framework designed to
fortify organizational defenses against the evolving landscape of cyber threats while …

This paper explores how digital entrepreneurs' intention toward blockchain technology
adoption, perception of reduced costs, and knowledge of Artificial Intelligence impact …

Purpose This study aims to investigate the causal relationships among environmental, social
and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial …

This research explores the dynamic interplay among intellectual capital, the intention to
adopt business intelligence (BI) technology, and the decision to innovate within the …

Purpose This study aims to examine the effect of audit client's use of blockchain (BC) on
auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and …

Purpose Integrating artificial intelligence (AI) into various industries, including the financial
sector, has transformed them. This paper aims to examine the influence of integrating AI …

Purpose The purpose of this study is to explore the impact of remote auditing on audit quality
in non-Big 4 firms in Jordan. It also examines the role of auditors' capabilities in this …

Purpose This paper aims to examine the antecedents of the Automated VAT Solution (AVS)
and its eventual consequence on value-added tax (VAT) compliance costs among the small …

Purpose The Kingdom of Saudi Arabia's dedicated pursuit of technological modernization
positions it as a forefront leader in integrating advanced systems, aligning smoothly with the …