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…
The aspects that could shape customers' virtual experiences with chatbot applications are poorly understood. Therefore, this study aims to empirically examine the main factors that shape customers' virtual flow experiences with AI-powered chatbots. The conceptual model was based on flow theory and the technology interactivity model. This model was extended to include the impact of both reada…
How does algorithmic finance operate in society as it crosses the threshold into the hands of lay investors? This article builds on original ethnographic research into a new class of algorithmic trading programs known as ‘roboadvisors’— inexpensive, automated, digital financial platforms that enable ordinary people to invest very small minimum amounts and that rely to a large extent…
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…