Meditari Accountancy Research: Volume 29 Issue 5

Four research pathways for understanding the role of smart technologies in accounting

Daniela Mancini, Rosa Lombardi, Madjid Tavana

This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment…

Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy

Luca Ferri, Rosanna Spanò, Gianluca Ginesti, Grigorios Theodosopoulos

This study aims to provide an empirically informed view on the auditing profession’s readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees in…

Big data and data analytics in auditing: in search of legitimacy

Federica De Santis, Giuseppe D’Onza

This study aims to analyze the utilization of big data and data analytics (BDA) in financial auditing, focusing on the process of producing legitimacy around these techniques, the…

Twenty years of XBRL: what we know and where we are going

Francesca Bartolacci, Andrea Caputo, Andrea Fradeani, Michela Soverchia

This paper aims to extend the knowledge of eXtensible Business Reporting Language (XBRL) to synthesize what 20 years of accounting and business literature on XBRL suggests about…

Embedding smart technologies in accounting to meet global irrigation challenges

Joanne Louise Tingey-Holyoak, John Dean Pisaniello, Peter Buss

Agriculture is under pressure to produce more food under increasingly variable climate conditions. Consequently, producers need management innovations that lead to improved…

The digital transformation of corporate reporting – a systematic literature review and avenues for future research

Rosa Lombardi, Giustina Secundo

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes, proposing a…

ICD corporate communication and its determinants: evidence from Italian listed companies’ websites

Giuseppe Nicolò, Natalia Aversano, Giuseppe Sannino, Paolo Tartaglia Polcini

This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to…

Exploring the relationship between audit and technology. A bibliometric analysis

Rita Lamboglia, Domenica Lavorato, Eusebio Scornavacca, Stefano Za

The purpose of this study is to map the conceptual structure of the body of knowledge linking digital technologies and auditing, with the aim of contributing to a better…