This paper reviews the development, theoritical basis, empirical studies and crucial issues of value relevance literature over last two decades. This review is crucial because there is a considerable debate in recently accounting literature that the value relevance of financial statements numbers to investors has declined or lost a significant portion over time. However, numerous empirical …
Market based accounting and finance research has grown rapidly asshown with the increasing number o f research publication and in-creasingly high interest o f the researchers in the area. The growth is significantly affected by application o f some other disciplines as econo- metrics, statistics, behavioral science, computer technology, and changes in financial reporting environment. Endogenous…
The fourth industrial revolution has increased focus on industrial digital transformation (IDT) for its industrial value creation potential. However, practical implementation continues to require improved support from tools and frameworks. This research develops an empirically based con- ceptual framework for IDT. The study utilizes semi-structured interviews with technology experts, bu…
This study examines the impact of artificial intelligence (AI) on improving customer loyalty through the use of chatbot technology, with a specific focus on the user experience of Moroccan consumers. The increasing integration of AI into customer service, especially through chatbots, represents a significant shift in how companies interact with their customers. Given Morocco’s growing digi…
This paper explores the multifaceted impact of Artificial Intelligence (AI) on accounting practices, addressing key dimensions of advancements, challenges, and opportunities. The definition of AI in accounting is established, tracing its historical context. Advancements are detailed, encompassing the automation of routine tasks, predictive analytics, and fraud detection. Challenges in imple…
The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted in a heightened use of this technology in international enterprises, therefore generating noteworthy ethical concerns. This research investigates the ethical implications that arise from the use of AI in accounting practices, focusing on international corporations operating in Jordan. The object…
This is a review work in the area of application of Artificial Intelligence (AI) in Accounting and Auditing. A semi-systematic or narrative review approach was employed in analyzing relevant published books and journals. Faced with the challenges of disruptive technologies brought forth by the Industry 4.0, the accounting and auditing discipline is required to undergo a metamorpho- sis i…
Can predictive AI models be successfully deployed to help investors process complex financial information? We answer this question by examining the usefulness of ChatGPT generated sentiment and complexity scores for a sample of UK annual reports. We document that both measures contain economically significant value-relevant information as captured by their association with (i) price reactio…
The purpose of this paper is to investigate the impacts of employees’ creative self-efficacy (CSE) and creative self-identity (CSI) on their innovative work behaviour (IWB), with the indirect effects of creative process engagement (CPE) and creative climate (CC). Following the deductive reasoning approach, the study was conducted on IT-based firms in Bangladesh. A total of 348 surveys wer…
Behavioral accounting research BAR is richer today, in the topics cov- ered, the methods used, and the range of sub-areas of accounting in which it is per- formed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of t…