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Copyright of REMAH Journal is the property of Research & Development of Human Recourses Center (REMAH) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The paper studies the structure and semantics of English-language accounting terminology through a close examination of The Company Act, the official legal document regulating the establishment and operation of India's commercial companies. The study aims to explore specific terminology occurring in accounting and audit books in the economic discourse, as well as to identify and analyse culture-marked terminology in the chosen field of study. Study results were used to compile a glossary of commonly used accounting terms constituting a part of a unified terminological system. The author has systemised the main notional classes of accounting terminology thus demonstrating its structural nature in English economic discourse, the semantic organisation and conceptual framework of the field-specific terminology system. [ABSTRACT FROM AUTHOR]

Drawing on merchant letters and account books of military entrepreneurs, whose role in slave markets is still poorly understood, this article explores the Mediterranean activities of the Genoese contractors who emerged as major slave traffickers while operating galleys for the Spanish Monarchy. By examining their operations as slave buyers rather than as slave makers, this study analyzes how and why early modern military entrepreneurs mobilized forced labor beyond national borders. The article shows that in the specific context of the early 17th century, Genoese galley managers obtained most slaves by buying them in distant Mediterranean ports, and the reasons for this are explained. The study of how slaves were located, evaluated, negotiated over, paid for, and transported from a distance reveals that buying slaves internationally involved connecting the distant ports of a fragmented market characterized by a volatile local supply, localized information, unpredictable prices, and ubiquitous brokers. It is argued that, in such an imperfect market, the asentistas de galeras had no choice but to empower their galley captains and local agents. Purchasing slaves overseas increased market opportunities but involved high risks, unpredictable legal procedures, and myriad logistical issues. [ABSTRACT FROM AUTHOR]

While the literature indicates that Islamic Corporate Governance (ICG) practices enhance firm performance, there is scant research on how sustainability practices affect the nexus between ICG and firm performance. To address this knowledge gap, this study developed a framework for conceptualizing the moderating effect of sustainability practices on the relationship between Islamic corporate governance and firm performance. This study incorporated sustainability practices into the ICG framework to evaluate their impact on firm performance by integrating agency and stakeholder theories. This study derived the most important factors from the theoretical perceptions of these two theories and, as a result, established their nexus through the development of research propositions. This study contributes to the body of knowledge on Islamic banking by presenting a novel approach for incorporating sustainability practices into an ICG framework that improves firm performance. Along with adding to the scant body of knowledge on Islamic corporate governance and sustainability, this research gives critical insights to policymakers and concerned stakeholders, particularly Accounting and Auditing Organization for Islamic Financial Institutions, on how to adopt sustainable governance policies/standards and improve existing standards. To the authors' knowledge, this is the first study to integrate sustainability practices into ICG in order to promote the sustainability of Islamic banks and financial institutions. [ABSTRACT FROM AUTHOR]

Da Rold likewise addresses the preference for parchment among the Italian humanists, who used paper as a disposable surface suitable for copying texts I in situ i , ultimately to be committed to parchment. In keeping with the interdisciplinary nature of her subject, Da Rold brings to bear a wide range of approaches, paleographical, codicological, as well as economic and literary analysis, and the result will be of interest to medievalists and media historians as well as curators and manuscript catalogers. In the epilogue, Da Rold states that the reception of paper in Medieval England depended on its multiple and diverse "affordances, not its affordability" (210), and that phrase neatly summarizes the central intervention of the book. [Extracted from the article]

The traditional banking functions of lending, deposit-taking and payment intermediation are being unbundled in the new frontiers of money that extend from virtual currencies to crypto-assets and from shadow payments to quasi-money. The possibility for digital-centred change in the financial industry is illustrated by distributed ledger technology, of which 'blockchain' is the most prominent example of automated decision-making. Other forms of decentralised supply of money, payment services, and funding processes may allow households and businesses to obtain loans and pool risks without having recourse to financial intermediaries. This article examines the alternative provision of access to low-cost zero-friction payments from the perspective of the underbanked. Promoting innovation through alternatives to credit means integrating vulnerable and excluded customers into mainstream financial systems. Blockchain technology backed by a possible modification of the law on the recognition and transfer of property rights might prove instrumental in unlocking the value of the assets possessed by the underbanked or even the unbanked. [ABSTRACT FROM AUTHOR]

This article takes Pertevniyal Valide Sultan's endowments as a case study and proposes an original contribution to the literature by discussing the transformation of Ottoman endowment management throughout the nineteenth century. The account books of landed estates (çiftlik s), other endowment documents, and the Ottoman imperial archives constitute the basis of explaining different phases of estate management practices for endowments in the Thessaly region of northern Greece. The main argument is that, in contrastto the administration of earlier endowments in the region, the central administration of Pertevniyal Valide Sultan's endowments expanded its control over its provincial revenue sources. This transformation became possible with the help of negotiations and alliances with several imperial and provincial institutions. This article also contributes to understanding social and economic life in Ottoman çiftlik s by analysing land, production, and taxation relations in Thessaly. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting researchers among the most cited accounting authors and the consideration given to environmental issues in the impact assessment of management journals. Design/methodology/approach: This study collects and quantitatively analyzes the publications and citations of the 50 most cited accounting authors and run a principal component analysis on a collection of journal-centered indicators and rankings. Findings: This study finds that – among the most cited accounting authors – environmental accounting researchers hold a relatively influential position although their research is mainly published in non-top-tier accounting journals. This study also documents that some environment-themed journals suffer from significant disadvantages in peer-reviewed journal rankings. Practical implications: Environmental accounting researchers are likely to disseminate their research in other media than in top-tier journals. This may have an impact on the academic viability of this field. Social implications: Despite their strong connection to societal issues, some research themes could become understudied if journal rankings are not able to consider publication outlets in a more comprehensive way. There is a strong need for a broader consideration of scientific production, particularly in relation to its overall societal impact. Originality/value: To the best of the authors' knowledge, this is the first time an empirical analysis, combining author and journal data and documenting such findings, has been presented for publication. This study means to provide some descriptive insights into where environmental accounting researchers and environment-themed journals stand. [ABSTRACT FROM AUTHOR]

The article presents the discussion on GAA Victoria, was sent by Dr Edward Gübelin to Bill Hicks, then Editor of The Australian Gemmologist, in February 1989 refering to the November 1988 issue of the journal.

In this paper, we argue that off-balance-sheet information is potentially useful to evaluate accounting information quality in addition to financial indicators. We propose a novel method to evaluate the accounting information quality of listed companies in China by merging four financial attributes and six indicators derived from off-balance-sheet information, where the principal component analysis is used to filter the indicators which count heavily for the evaluation. Validation and comparison are implemented on the dataset of all financial frauds and violations (5031 cases) of 1995 listed companies of Shenzhen Stock Exchange from 2003 to 2017. The results show that the proposed method outperforms both the traditional "DD model" (Dechow and Dichev, The Accounting Review 77(1):35–59, 2002) and the model only involving financial indicators in identifying and predicting financial fraud of enterprises. The results highlight that off-balance-sheet information is indeed useful and important to evaluate accounting information quality. [ABSTRACT FROM AUTHOR]

Among the changes in the scope of the independent audit work of the financial statements, the enactment of the standard NBC TA 570 - Going Concern on July 4, 2016 stands out. Given this obligation in the audit work, the general objective of the research is to analyze the characteristics of the information related to the uncertainties of going concern in the independent audit reports of publicly traded companies listed on the B3 stock exchange in the years 2016 to 2019. The research methodology is descriptive in nature with a qualitative approach of the documentary type. The research sample includes 226 audit reports belonging to 74 companies that mentioned uncertain events and/or conditions related to going concern. The results showed that the mention of going concern uncertainties in the audit report did not change the auditor's opinion. The main going concern uncertainty was of the Financial type, with emphasis on events and/or conditions of operating losses, negative equity and negative net working capital. In view of the results, it is concluded that the disclosure of events and/or conditions of going concern uncertainties are important information for the transparency and understanding of the organizational situation by users of accounting information. [ABSTRACT FROM AUTHOR]

In 1494, the first printed book on double-entry accounting was written by Franciscan Friar Luca Pacioli, later called the Father of Accounting. He would become close friends with Leonardo da Vinci, the iconic symbol of the Renaissance. This study analyzes simultaneously the lives of Pacioli and Leonardo, using a 'biographical lens' approach, incorporating older research and more recent work, to shed new light on their lives and contributions, providing a glimpse of how they became friends, where their lives intersected, some interests they shared, and how each contributed to the other's work. Preparers and users of financial information are indebted to Luca Pacioli for his monumental role in the development of accounting. His friend, Leonardo, made myriad contributions to art and science, notably world-famous paintings such as the Last Supper. Pacioli and Leonardo changed the course of history with their exceptional contributions, sometimes collaborating, to their respective fields. [ABSTRACT FROM AUTHOR]

Purpose: The main aim of this paper is to illustrate the importance of avoiding Whig interpretations in historical research. It does so by highlighting examples of what may occur when this is not done. The paper also aims to promote interdisciplinarity, in the form of working with those from other disciplines, as a means to avoid this occurring. Design/methodology/approach: This paper includes an in-depth study of the bookkeeping and financial reporting of two 18th century Portuguese state-sponsored companies using archival sources. The companies were selected because of conflicting insights across disciplines concerning the quality of their bookkeeping and financial reporting – historians have been very critical, while accounting historians have seen little wrong. These differences of opinion have never previously been investigated. The authors demonstrate how information was distributed among the account books and other records of the two companies. The approach adopted enabled a reader to fully understand the recorded economic events. The authors also present and explain the procedures, criteria and accounting terminology used in their annual reports. Findings: This paper demonstrates how easy is to inadvertently adopt a Whig interpretation of accounting history when the focus of interest is something of which the principal researcher has insufficient understanding or expertise. It also illustrates how important it is to embrace interdisciplinarity by working with those from other discipline to avoid doing so. Research limitations/implications: The conclusions from the case study are company-specific and cannot be generalised beyond those companies. However, the implications of this study go beyond the companies in its illustration of the importance of fully understanding historical evidence within its own context. Originality/value: This paper unveils primary archival sources never previously presented in the literature. It also contributes to the literature by providing an evidence-based justification for the calls previously made to accounting historians to study accounting in its social context and engage with historians from other disciplines. [ABSTRACT FROM AUTHOR]

In Eth. Nic. V 8, Aristotle provides a classification of damages an agent may do, establishing degrees of culpability. In doing so, Aristotle recalls what he said about voluntary and involuntary actions in the preceding books about voluntary and involuntary actions. In this paper, I defend the thesis according to which the Eudemian account on voluntariness is consistent with the classification of damages Aristotle provides in Eth. Nic. V 8, arguing that one of Aristotle's concerns in dealing with voluntariness is the legal practices of his time, which we can regard as strongly linked to his discussion on moral responsibility. Thereby, I challenge David Charles' view that the account of voluntariness featured in the book on justice differs both from the Nicomachean account and the Eudemian one. [ABSTRACT FROM AUTHOR]

The study has been conducted with 302 original contributions with a total of 8347 citations contributed by 549 authors published in volumes 74 (393) to 83 (332) of the renowned Journal, Economica, New Series during 2007-2016. An analysis of the different forms of literature, authorship pattern, language-wise cited articles, country-wise distribution, subject-wise distribution, ranking of cited journals, and obsolescence study has been made. Among the citations, articles accounted for 63.83% and books 26.49%. The highest number of articles totaling 5319(99.83%) has emanated from the English language. The first two countries USA and UK are responsible for 83.75% of the articles and 90.49% of the books. Most articles (59.891%) were published on core subjects of research, which include Econometrics, American Economics, Political Economics, International Economics, Monetary Economics, European Economics, and Public Economics. Literature in Economics published during the last 20 years contributes almost 68.506% of the total literature. [ABSTRACT FROM AUTHOR]

The relative performance analysis and ranking of the financial ratios are highly important for optimal portfolio selection in the stock market. However, the relative performance evaluation of the financial ratios is highly complex and nonlinear. Thus, the main goal of this study is to measure the relative importance of the financial ratios of two groups as Accounting based financial measures (AFM) and Economic value-based financial measures (EFM) through Decision Making Trial and Evaluation Laboratory (DEMATEL) method under the neutrosophic environment. In this regard, one-year data (June 2018-May 2019) has been collected from 8 industries in the IT sector. The AFM and EFM values have been evaluated for each firm through the balance sheet. The obtained values have been given to the two experts: an experienced investor in the NASDAQ exchange and a Professor in Finance. They have given their opinion in terms of linguistic terms. Then, the AFM and EFM have ranked based on the neutrosophic DEMATEL approach. Finally, the neutrosophic DEMATEL approach has compared with the fuzzy DEMATEL and classical DEMATEL approach. The empirical results assist the investor and traders in selecting among the selected stock. [ABSTRACT FROM AUTHOR]

Copyright of Historia 396 is the property of Pontificia Universidad Catolica de Valparaiso, Instituto de Historia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper presents an edition of three sets of Latin exercises which are to be found in the account book of the Latin school in Nykøbing Falster, Denmark, now in the Danish National Archives (Rigsarkivet). The exercises, which date from 1633, 1636 and 1640, are all translations from Danish to Latin, and for all three sets the Danish original is included. All three sets seem to encompass the entire final class at the school, the headmaster's class. But as the school only had three, later four, classes the spread in proficiency is rather large. [ABSTRACT FROM AUTHOR]

In accounting rules, after a trial balance is prepared, not all trial balance figures can be used for financial statements because some account balances, estimates, and account adjustments have not been able to show the correct value according to accounting rules. Therefore, there needs to be a change in the account balance and it must be adjusted in the company's general ledger at the end of the accounting cycle for the purpose of recording the unrecognized revenue or expense for the period. Adjusting journal entries are made to display the adjusted trial balance based on the actual situation. Financial statements based on an adjusted trial balance will reflect the actual state of the company based on accounting rules. Through the literature study method, the author explains the nature and purpose of an adjusted trial balance, how to record adjusting journal entries, how to prepared adjusted trial balance and their impact on financial statements. [ABSTRACT FROM AUTHOR]

In carrying out its business activities, companies must record transactions that occur within the company so that at the end of the period they can produce a financial report that is used by management for decision making. To be able to produce a financial report each period, the company must run an accounting cycle. A trial balance is made to determine the balance between the debits and credits of a company. Because if there is a deviation from the expected value, the trial balance will help detect the implementation of financial accounting. The definition of a trial balance is also called a trial balance because it is a collection of the balances of each estimate in the general ledger. However, to prepare a balance sheet, you must first determine each estimated balance in your company's general ledger. The general ledger is a book that contains all the accounts (a collection of accounts) in the financial statements. This book also records any changes that occur in each account and at the end of the period. [ABSTRACT FROM AUTHOR]

Accrual basis of accounting is an accounting recording technique, which is recorded when a transaction occurs even though cash has not been received. In recording using the accrual basis of course it will be more accurate, and by using the accrual basis of assets, liabilities and equity are easy to measure. Adjusting entries are made at the end of an accounting period after a trial balance is prepared to adjust the revenues and expenses for the period in which they occurred. Adjusting entries must involve two or more accounts and one of those accounts will be a balance sheet account and the other account will be an income statement account. You must calculate the amounts for the adjusting entries and designate which account will be debited and which will be credited. After completing the adjusting entries in all the appropriate accounts, you must enter them into your company's general ledger. [ABSTRACT FROM AUTHOR]

A company must have very clear records. Therefore, financial reports must be made carefully and precisely. So that the company can assess the company's performance during the previous period and take into account the company's next steps. To find out what steps will be taken in the next period, the company must record the closing journal and trial balance after closing. Companies can record and keep closing journals and manage them properly so that they become appropriate company financial statements. Closing entries are made to present the actual (real) financial information of a company after closing the books. After the journal is posted to the general ledger, the company will make a closing trial balance. Thus the company will know what the company's assets are and where the source of the company's funding comes from. In addition, the trial balance after closing is also useful for maintaining and ensuring that the calculations in the general ledger are balanced or not. Through the method of observation and literature study, the author will create a mechanism for making closing journals and a trial balance after closing. [ABSTRACT FROM AUTHOR]

Copyright of New Economist / Novi Ekonomist is the property of University of East Sarajevo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This afterword to the 10th anniversary special issue of the Journal of Immersion and Content-Based Language Education provides a retrospective account of the origins of the journal and the research published in it over the past decade. It also considers future directions in the field in light of the articles showcased in the special issue. The paper begins with a summary of past articles according to program type represented, topic areas, geographic contexts represented, and type of article (i.e., qualitative, quantitative, mixed methods study, or literature review/theoretical discussion). It provides a similar inventory of the special issue articles. The remainder of the afterword discusses four prominent themes that are reflected in the special issue papers. They address the need for (1) continued focus on content and language integration; (2) teacher education and professional development; (3) equity, access, inclusion, and differentiation; and (4) student language use beyond the classroom and school. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Juznoslovenski Filolog is the property of Serbian Academy of Sciences & Arts, Institute for the Serbian Language and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article examines the relationship between patrician stepmothers and stepdaughters in early modern Florence. With the high rate of remarriage, stepfamilies were not uncommon though the intimate workings of these complex family relationships are often difficult to reconstruct. The account book and correspondence of Maddalena Ricasoli reveal that enduring bonds between stepmothers and stepdaughters could develop and last beyond the death of the male figure who brought them together. Both Maddalena Ricasoli and her stepdaughter, Maria Arrigucci Carducci, worked together to divide family assets in the aftermath of Filippo Arrigucci's death in the mid-sixteenth century. Maddalena's niece, Cassandra Ricasoli, also strategically formed complicated female kinship ties to her own stepmother and half-siblings after her father's remarriage as well as to her aunt Maddalena and Maddalena's stepdaughter, Maria Carducci. These case studies suggest that women incorporated stepmothers and stepdaughters into their female networks and reveal a more inclusive conception of the early modern family that moved beyond the patriline. [ABSTRACT FROM AUTHOR]

According to Wallerstein, who developed the world-systems analysis, modern-world system came into existence in the 16th century and the Ottoman Empire became a peripheral country in the 19th century. The Ottoman Empire was influenced by France in many areas such as politics, economics, society and culture. The accounting system was also one of these areas where this influence was seen. As a result of Westernization movements, accounting system was converted to French accounting system (double-entry bookkeeping), accountants were sent to France to have education and commercial law was translated from French Code de Commerce. In this study, an accounting history narrative is designed by examining the Hereke Factory to see the changes in the accounting system as whole throughout the history. The findings of the study show that the journal entries were made according to the double-entry bookkeeping in 1884 at the factory. Also, French accounting terms were used in the ledgers and invoices, journal entries were made in French. It shows that the accounting system of France, which was a core country in the 19th century, significantly affected the accounting system of the Ottoman Empire, a peripheral country. [ABSTRACT FROM AUTHOR]

The aim of this study is to examine scientific studies related to green accounting in terms of bibliometric indicators. In this context, the publications scanned in the Web of Science (WOS) database were classified according to the subject headings and contents determined in line with the relevant literature. The bibliometric data in the study covers the years 2010-2021, and a total of 893 articles open to access were reached in the said search. According to the results of the analysis, 2020 is the year with the highest number of articles on green accounting. Looking at the world-wide situation, the United States of America ranks first and the most effective journal is the "Journal of Environmental Accounting and Management". When we look at the results of the examination in terms of keywords, it can be said that the majority of the studies are handled with the sustainability dimension. [ABSTRACT FROM AUTHOR]

SYNOPSIS: The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create Relevance of Accounting Research (ROAR) scores by asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading accounting journals for the years 2016 to 2018, inclusive. These scores allow for an evidence-based evaluation and discussion of how academic accounting research is perceived by accounting professionals. The scores also allow us to identify the articles, authors, journals, and accounting topic areas that are perceived to be more relevant to accounting practice. By continuing to produce these scores in perpetuity, we expect this data to help academics and professionals better identify and utilize research relevant to the accounting profession. [ABSTRACT FROM AUTHOR]

The consistent trend towards dematerialisation and business process automation that has been developing around the world over recent years has also shaped the recent evolution of securities markets. The emergence of distributed ledger technologies (DLTs) has the poten tial to disrupt the present day business model of security markets based on cen tral securities depositories (CSDs). The transition from centralised analogic infrastructures (such as CSDs) to more distributed digital and pro to colbased infrastructures (such as DLTs) has a variety of implications that have only recently started to emerge and raises new questions and unexplored issues. This paper analyses the impact that technological innovations in the field of DLTs have on the business of CSDs, assesses the nature of that impact and figures out what lies ahead for CSDs in an age of technological revolution and transformative changes. It high lights that current infrastructure is functional but complex, fragmented and limited in scale and scope and mainly zooms in on Custody and CSDs whose roles are evolving. The paper discusses how DLTs and digital assets are transforming the securities end to end process. On the one hand, the DLT disruption is challenging current constraints of traditional settlement times, operating hours and also national boundaries. The paper discusses how as DLTs disintermediate and 'decentralise' the role played by CSDs, the oper a Journaltional and counterparty risks are also reduced. As a result, market participants, while maintaining their critical roles in ensur ing fair and effec tive mar kets, can now trans form them selves and embrace a new operational, technological and regulatory framework. On the other hand, the paper also discusses how this disintermediation can introduce novel types of operational, technological and regulatory risks in security markets and post trade too. These new aspects introduce fur ther recentralisation and reinter mediation in the industry, mainly in the form of custodians, which are increas ing their relevance within a DLT ecosystem to address novel technological and operational risks. More generally, the work discusses how hierarchical, closed and permissioned governance structures are naturally more suited to reduce novel regulatory, technological and operational risks, together with the contextual definition of industry wide stan dards, which ensure interoperability between old and new systems, regulatory harmonisation and compliance. In sum, while the decentralisation and disintermediation potentially fostered by DLTs can contribute to the reduction of certain types of risks in post trade the emergence of brandnew risks requires other forms recentralisation and reinter mediation. This requires the emer gence of novel actors and novel archi tectural solutions. Ultimately, the paper outlines how the collaboration between reg u la tory authorities and indus try participants is becoming a key enabler for wider DLT adoption, especially in heavily regulated indus tries. This has a direct impact on finan cial mar ket infra struc tures (FMIs) that are chal lenged to become more client oriented, to be able to cope with increasing com petition and to take advantage of new opportunities to grow through novel business models. [ABSTRACT FROM AUTHOR]

Public international law faces new challenges. So far, several countries have signed dozens of FinTech Cooperation Agreements (CAs), which aim to promote closer cooperation in the field of FinTech but also to promote innovation in financial services. States interested in moving forward in this area are keen to deepen bilateral and multilateral FinTech cooperation to facilitate trade, investment and ecosystem development in the FinTech market sector. At the international level, the focus is on supporting the mutual establishment (between states) of FinTechs that want to expand globally to help the industry navigate its evolution. Another purpose of the FinTech treaties is to standardise information about emerging market trends and the sharing of experience from each jurisdiction. This includes collaboration in areas such as blockchain and distributed ledger technology, digital identities, cross-border data connectivity, data portability and the application of FinTech to promote sustainable finance. Within the European Union, new financial technologies underline the objective already set out in the Treaty of Rome - to achieve a single market for capital under the corollary of financial stability and security and consumer protection. This modern type of treaty continues the tradition of concluding trade agreements and supports the economic environment with local, regional and global opportunities arising from the digital boom that is crossing borders, reshaping industries and transforming economies in the region. In the face of these challenges, public international law is performing its regulatory function. To produce this article, we have used a prospective and feature-identifying method that promotes consistency of hypotheses. [ABSTRACT FROM AUTHOR]

This study investigates the degree of disciplinary diversity among the reference lists of articles published between 1990 and 2019 in three leading interdisciplinary accounting research journals. The results reveal that the cited references are not a homogeneous field but based on a diverse set of disciplines consisting mostly of business, sociology, economics and psychology. Further analysis of a subset of the data finds that the level of citations is negatively associated with measures of diversity, suggesting that scholars are active in widening the spread of cited disciplines but are not rewarded in terms of citations. [ABSTRACT FROM AUTHOR]

Although journal entries are an important component of modern accounting, existing research and practice in auditing and fraud detection have not fully exploited the information made available by the double-entry mechanism. This paper proposes a theory-based methodology, accounting graph topology, to visualize journal entries and explicate within- and between-entry relationships. Grounded in cognitive fit theory and graph theory, this methodology can help auditors identify potential internal control issues and problematic transactions for further investigation. We illustrate the benefits of accounting graph topology by applying it to a case study. [ABSTRACT FROM AUTHOR]

This study reviews literature examining digital transformation in the external audit setting. Our review will inform the standard‐setting initiatives of the International Auditing and Assurance Standards Board (IAASB) related to the use of technology in auditing. We identified 36 articles on digital transformation in the external audit published between 2000 and 2021 across 20 journals ranked A*, A, B, and C on the Australian Business Deans Council (ABDC) 2021 Journal Quality List. We also identified 18 advanced working papers. These articles cover conceptual frameworks and archival, experimental, interviews, case studies, and survey research methods. Fifty percent of the published articles appear in A* or A journals, of which nine were published in one of the premier six accounting research journals (i.e., A*) since 2020. This trend is a promising sign that there appears to be increasing interest in publishing digital transformation‐related research in these general interest journals. We use the Bonner judgment and decision‐making framework, coupled with the four primary data analytic tools, to organize and evaluate the literature. This study examines descriptive and diagnostic analytics; more complex techniques, such as predictive and prescriptive, are not as prevalent. Further, existing research insufficiently addresses how data analytic tools impact auditor judgment and decision‐making, providing multiple future inquiry lines. [ABSTRACT FROM AUTHOR]

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)