accounting research paper pdf

• USF Research
• USF Libraries

Digital Commons @ USF > Muma College of Business > School of Accountancy > Theses and Dissertations

Accounting Theses and Dissertations

Theses/dissertations from 2024 2024.

Through the Looking Glass: Overcoming Algorithm Aversion in Accounting , David E. Watson

Theses/Dissertations from 2023 2023

The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy , Yimei Zhang

Theses/Dissertations from 2017 2017

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior , Xu Cheng

Theses/Dissertations from 2015 2015

Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter , Neal Michael Snow

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior , Amanuel Fekade Tadesse

Theses/Dissertations from 2013 2013

Do Changing Reference Levels affect the Long-Term Effectiveness of Incentive Contracts? , Lee Michael Kersting

Theses/Dissertations from 2010 2010

The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates , Norma R. Montague

Theses/Dissertations from 2009 2009

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions , Ann C. Dzuranin

Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach , Christopher Robert Jones

Theses/Dissertations from 2008 2008

Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining , Johan L. Perols

Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual Investors , Anita Reed

The Effect of Multidimensional Information Presentation on the Effectiveness and Efficiency of a Spatial Accounting Judgment , John K. Tan

Advanced Search

• Email Notifications and RSS
• All Collections
• USF Faculty Publications
• Open Access Journals
• Conferences and Events
• Theses and Dissertations
• Textbooks Collection

Useful Links

• Rights Information
• SelectedWorks
• Submit Research

Home | About | Help | My Account | Accessibility Statement | Language and Diversity Statements

Privacy Copyright

Accounting Research Journal

• Submit your paper
• Author guidelines
• Editorial team
• Indexing & metrics
• Calls for papers & news

Before you start

For queries relating to the status of your paper pre decision, please contact the Editor or Journal Editorial Office. For queries post acceptance, please contact the Supplier Project Manager. These details can be found in the Editorial Team section.

Author responsibilities

Our goal is to provide you with a professional and courteous experience at each stage of the review and publication process. There are also some responsibilities that sit with you as the author. Our expectation is that you will:

• Respond swiftly to any queries during the publication process.
• Be accountable for all aspects of your work. This includes investigating and resolving any questions about accuracy or research integrity
• Treat communications between you and the journal editor as confidential until an editorial decision has been made.
• Include anyone who has made a substantial and meaningful contribution to the submission (anyone else involved in the paper should be listed in the acknowledgements).
• Exclude anyone who hasn’t contributed to the paper, or who has chosen not to be associated with the research.
• In accordance with COPE’s position statement on AI tools , Large Language Models cannot be credited with authorship as they are incapable of conceptualising a research design without human direction and cannot be accountable for the integrity, originality, and validity of the published work. The author(s) must describe the content created or modified as well as appropriately cite the name and version of the AI tool used; any additional works drawn on by the AI tool should also be appropriately cited and referenced. Standard tools that are used to improve spelling and grammar are not included within the parameters of this guidance. The Editor and Publisher reserve the right to determine whether the use of an AI tool is permissible. 
• If your article involves human participants, you must ensure you have considered whether or not you require ethical approval for your research, and include this information as part of your submission. Find out more about informed consent .

Generative AI usage key principles 

• Copywriting any part of an article using a generative AI tool/LLM would not be permissible, including the generation of the abstract or the literature review, for as per Emerald’s authorship criteria, the author(s) must be responsible for the work and accountable for its accuracy, integrity, and validity.  
• The generation or reporting of results using a generative AI tool/LLM is not permissible, for as per Emerald’s authorship criteria, the author(s) must be responsible for the creation and interpretation of their work and accountable for its accuracy, integrity, and validity.  
• The in-text reporting of statistics using a generative AI tool/LLM is not permissible due to concerns over the authenticity, integrity, and validity of the data produced, although the use of such a tool to aid in the analysis of the work would be permissible.  
• Copy-editing an article using a generative AI tool/LLM in order to improve its language and readability would be permissible as this mirrors standard tools already employed to improve spelling and grammar, and uses existing author-created material, rather than generating wholly new content, while the author(s) remains responsible for the original work. 
• The submission and publication of images created by AI tools or large-scale generative models is not permitted. 

Research and publishing ethics

Our editors and employees work hard to ensure the content we publish is ethically sound. To help us achieve that goal, we closely follow the advice laid out in the guidelines and flowcharts on the COPE (Committee on Publication Ethics) website .

We have also developed our research and publishing ethics guidelines . If you haven’t already read these, we urge you to do so – they will help you avoid the most common publishing ethics issues.

A few key points:

• Any manuscript you submit to this journal should be original. That means it should not have been published before in its current, or similar, form. Exceptions to this rule are outlined in our pre-print and conference paper policies .  If any substantial element of your paper has been previously published, you need to declare this to the journal editor upon submission. Please note, the journal editor may use  Crossref Similarity Check  to check on the originality of submissions received. This service compares submissions against a database of 49 million works from 800 scholarly publishers.
• Your work should not have been submitted elsewhere and should not be under consideration by any other publication.
• If you have a conflict of interest, you must declare it upon submission; this allows the editor to decide how they would like to proceed. Read about conflict of interest in our research and publishing ethics guidelines .
• By submitting your work to Emerald, you are guaranteeing that the work is not in infringement of any existing copyright.

Third party copyright permissions

Prior to article submission, you need to ensure you’ve applied for, and received, written permission to use any material in your manuscript that has been created by a third party. Please note, we are unable to publish any article that still has permissions pending. The rights we require are:

• Non-exclusive rights to reproduce the material in the article or book chapter.
• Print and electronic rights.
• Worldwide English-language rights.
• To use the material for the life of the work. That means there should be no time restrictions on its re-use e.g. a one-year licence.

We are a member of the International Association of Scientific, Technical, and Medical Publishers (STM) and participate in the STM permissions guidelines , a reciprocal free exchange of material with other STM publishers.  In some cases, this may mean that you don’t need permission to re-use content. If so, please highlight this at the submission stage.

Please take a few moments to read our guide to publishing permissions  to ensure you have met all the requirements, so that we can process your submission without delay.

Open access submissions and information

All our journals currently offer two open access (OA) publishing paths; gold open access and green open access.

If you would like to, or are required to, make the branded publisher PDF (also known as the version of record) freely available immediately upon publication, you can select the gold open access route once your paper is accepted.

If you’ve chosen to publish gold open access, this is the point you will be asked to pay the APC (article processing charge) . This varies per journal and can be found on our APC price list or on the editorial system at the point of submission. Your article will be published with a Creative Commons CC BY 4.0 user licence , which outlines how readers can reuse your work.

Alternatively, if you would like to, or are required to, publish open access but your funding doesn’t cover the cost of the APC, you can choose the green open access, or self-archiving, route. As soon as your article is published, you can make the author accepted manuscript (the version accepted for publication) openly available, free from payment and embargo periods.

You can find out more about our open access routes, our APCs and waivers and read our FAQs on our open research page. 

Find out about open

Transparency and Openness Promotion (TOP) guidelines

We are a signatory of the Transparency and Openness Promotion (TOP) Guidelines , a framework that supports the reproducibility of research through the adoption of transparent research practices. That means we encourage you to:

• Cite and fully reference all data, program code, and other methods in your article.
• Include persistent identifiers, such as a Digital Object Identifier (DOI), in references for datasets and program codes. Persistent identifiers ensure future access to unique published digital objects, such as a piece of text or datasets. Persistent identifiers are assigned to datasets by digital archives, such as institutional repositories and partners in the Data Preservation Alliance for the Social Sciences (Data-PASS).
• Follow appropriate international and national procedures with respect to data protection, rights to privacy and other ethical considerations, whenever you cite data. For further guidance please refer to our  research and publishing ethics guidelines . For an example on how to cite datasets, please refer to the references section below.

Prepare your submission

Manuscript support services.

We are pleased to partner with Editage, a platform that connects you with relevant experts in language support, translation, editing, visuals, consulting, and more. After you’ve agreed a fee, they will work with you to enhance your manuscript and get it submission-ready.

This is an optional service for authors who feel they need a little extra support. It does not guarantee your work will be accepted for review or publication.

Visit Editage

Manuscript requirements

Before you submit your manuscript, it’s important you read and follow the guidelines below. You will also find some useful tips in our structure your journal submission how-to guide.

Submit your manuscript

There are a number of key steps you should follow to ensure a smooth and trouble-free submission.

Double check your manuscript

Before submitting your work, it is your responsibility to check that the manuscript is complete, grammatically correct, and without spelling or typographical errors. A few other important points:

• Give the journal aims and scope a final read. Is your manuscript definitely a good fit? If it isn’t, the editor may decline it without peer review.
• Does your manuscript comply with our research and publishing ethics guidelines ?
• Have you cleared any necessary publishing permissions ?
• Have you followed all the formatting requirements laid out in these author guidelines?
• If you need to refer to your own work, use wording such as ‘previous research has demonstrated’ not ‘our previous research has demonstrated’.
• If you need to refer to your own, currently unpublished work, don’t include this work in the reference list.
• Any acknowledgments or author biographies should be uploaded as separate files.
• Carry out a final check to ensure that no author names appear anywhere in the manuscript. This includes in figures or captions.

You will find a helpful submission checklist on the website Think.Check.Submit .

The submission process

All manuscripts should be submitted through our editorial system by the corresponding author.

The only way to submit to the journal is through the journal’s ScholarOne site as accessed via the Emerald website, and not by email or through any third-party agent/company, journal representative, or website. Submissions should be done directly by the author(s) through the ScholarOne site and not via a third-party proxy on their behalf.

A separate author account is required for each journal you submit to. If this is your first time submitting to this journal, please choose the Create an account or Register now option in the editorial system. If you already have an Emerald login, you are welcome to reuse the existing username and password here.

Please note, the next time you log into the system, you will be asked for your username. This will be the email address you entered when you set up your account.

Don't forget to add your  ORCiD ID during the submission process. It will be embedded in your published article, along with a link to the ORCiD registry allowing others to easily match you with your work.

Don’t have one yet? It only takes a few moments to register for a free ORCiD identifier .

Visit the ScholarOne support centre  for further help and guidance.

What you can expect next

You will receive an automated email from the journal editor, confirming your successful submission. It will provide you with a manuscript number, which will be used in all future correspondence about your submission. If you have any reason to suspect the confirmation email you receive might be fraudulent, please contact our Rights team .

Post submission

Review and decision process.

Each submission is checked by the editor. At this stage, they may choose to decline or unsubmit your manuscript if it doesn’t fit the journal aims and scope, or they feel the language/manuscript quality is too low.

If they think it might be suitable for the publication, they will send it to at least two independent referees for double blind peer review.  Once these reviewers have provided their feedback, the editor may decide to accept your manuscript, request minor or major revisions, or decline your work.

This journal offers an article transfer service. If the editor decides to decline your manuscript, either before or after peer review, they may offer to transfer it to a more relevant Emerald journal in this field. If you accept, your ScholarOne author account, and the accounts of your co-authors, will automatically transfer to the new journal, along with your manuscript and any accompanying peer review reports. However, you will still need to log in to ScholarOne to complete the submission process using your existing username and password. While accepting a transfer does not guarantee the receiving journal will publish your work, an editor will only suggest a transfer if they feel your article is a good fit with the new title.

While all journals work to different timescales, the goal is that the editor will inform you of their first decision within 60 days.

During this period, we will send you automated updates on the progress of your manuscript via our submission system, or you can log in to check on the current status of your paper.  Each time we contact you, we will quote the manuscript number you were given at the point of submission. If you receive an email that does not match these criteria, it could be fraudulent and we recommend you email [email protected] .

If your submission is accepted

Open access.

Once your paper is accepted, you will have the opportunity to indicate whether you would like to publish your paper via the gold open access route.

If you’ve chosen to publish gold open access, this is the point you will be asked to pay the APC (article processing charge).  This varies per journal and can be found on our APC price list or on the editorial system at the point of submission. Your article will be published with a Creative Commons CC BY 4.0 user licence , which outlines how readers can reuse your work.

All accepted authors are sent an email with a link to a licence form.  This should be checked for accuracy, for example whether contact and affiliation details are up to date and your name is spelled correctly, and then returned to us electronically. If there is a reason why you can’t assign copyright to us, you should discuss this with your journal content editor. You will find their contact details on the editorial team section above.

Proofing and typesetting

Two to three months before the scheduled print publication of an issue, we carry out editorial checks on your paper and a pre-typeset version appears in the Accepted Articles section of the journal’s online content. Your paper is then copyedited, typeset, and proofs are sent to you (if you are the corresponding author) for your review. You receive advance notification of this.  Please note, this is your opportunity to correct any typographical errors, grammatical errors or incorrect author details. We can’t accept requests to rewrite texts at this stage.

How to share your paper

Visit our author rights page  to find out how you can reuse and share your work.

To find tips on increasing the visibility of your published paper, read about  how to promote your work .

Correcting inaccuracies in your published paper

Sometimes errors are made during the research, writing and publishing processes. When these issues arise, we have the option of withdrawing the paper or introducing a correction notice. Find out more about our  article withdrawal and correction policies .

Need to make a change to the author list? See our frequently asked questions (FAQs) below.

Frequently asked questions

• Professor Reza Monem Griffith University, Griffith Business School, Australia - Australia [email protected]

Associate Editor

• Associate Professor Muhammad Jahangir Ali La Trobe University, La Trobe Business School, Australia - Australia [email protected]
• Dr Gurmeet Singh Bhabra Griffith University, Australia [email protected]
• Associate Professor Borhan Bhuiyan Massey University - New Zealand [email protected]
• Dr Pallab Biswas The University of Otago - New Zealand [email protected]
• Dr Lien Duong Curtin University , Australia [email protected]
• Associate Professor Omar Al Farooque University of New England, Australia [email protected]
• Dr Ru (Tina) Gao The University of Queensland - Australia [email protected]
• Associate Professor Noor Houqe Massey University - New Zealand [email protected]
• Dr Fang Hu Griffith University, The Department of Accounting, Finance, and Economics - Australia [email protected]
• Dr Awad Ibrahim University of Portsmouth, UK [email protected]
• Dr Haiyan Jiang Macquarie University, Australia [email protected]
• Dr Habib Zaman Khan University of Canberra - Australia [email protected]
• Dr Bronwyn McCreddie Queensland University of Technology - Australia [email protected]
• Prof. Tam Nguyen Nottingham Trent University - UK [email protected]
• Dr Natasja Steenkamp University of Canterbury, New Zealand [email protected]
• Dr Effie Aswadi Abdul Wahab Curtin University of Technology - Australia [email protected]
• Dr. Daifei Yao Queensland University of Technology Business School - Australia [email protected]

Editorial Assistant

• Liz Marsland Australia [email protected]

Commissioning Editor

• Sophie Reckless Emerald Publishing - UK [email protected]

Journal Editorial Office (For queries related to pre-acceptance)

• Lavanya Darvesh Emerald Publishing [email protected]

Supplier Project Manager (For queries related to post-acceptance)

• Aarti Kakade Emerald Publishing [email protected]

Editorial Advisory Board

• Associate Professor Ismail Adelopo Bristol Business School - UK
• Professor Jacqueline Birt University of Western Australia, Australia
• Professor Tim Brailsford Bond University - Australia
• Professor Rob Brown University of Melbourne - Australia
• Professor Steven Cahan University of Auckland, New Zealand
• Professor Keryn Chalmers Swinburne University of Technology - Australia
• Associate Professor Howard Chan University of Melbourne - Australia
• Professor Peter Clarkson University of Queensland - Australia
• Professor Greg Clinch University of Melbourne - Australia
• Professor Paul De Lange University of Tasmania - Australia
• Professor Robert Faff Bond University - Australia
• Professor Doug Foster University of Sydney - Australia
• Professor Elizabeth A Gordon Temple University - USA
• Professor Janice How Queensland University of Technology - Australia
• Associate Professor Bryan Howieson University of Adelaide - Australia
• Professor Wm. Dennis Huber Capella University - USA
• Associate Professor Andrew Jackson The University of New South Wales - Australia
• Professor Pam Kent Queensland University of Technology - Australia
• Associate Professor Dr Sidney Leung City University of Hong Kong - Hong Kong
• Professor Martina Linnenluecke University of Technology Sydney - Australia
• Professor Markus Milne University of Canterbury - New Zealand
• Professor Gary Monroe The University of New South Wales, Australia
• Professor Vic Naiker University of Melbourne - Australia
• Associate Professor John Nowland Illinois State University - USA
• Research Professor Lee D. Parker University of Glasgow - UK
• Associate Professor Brad Potter University of Melbourne - Australia
• Emeritus Professor Christine Ryan Queensland University of Technology - Australia
• Professor Kerrie Sadiq Queensland University of Technology - Australia
• Professor John Sands University of Southern Queensland - Australia
• Professor Divesh Sharma Kennesaw State University - USA
• Professor Baljit Sidhu Sydney University - Australia
• Professor Tom Smith Macquarie University - Australia
• Professor Ann Tarca University of Western Australia - Australia
• Professor Sirimon Treepongkaruna University of Western Australia, Australia
• Associate Professor Peter Verhoeven Queensland University of Technology - Australia
• Professor Carla Wilkin Monash University - Australia
• Professor Sue Wright University of Technology Sydney - Australia
• Professor Stephen A Zeff Rice University - USA

Citation metrics

CiteScore 2023

Further information

CiteScore is a simple way of measuring the citation impact of sources, such as journals.

Calculating the CiteScore is based on the number of citations to documents (articles, reviews, conference papers, book chapters, and data papers) by a journal over four years, divided by the number of the same document types indexed in Scopus and published in those same four years.

For more information and methodology visit the Scopus definition

CiteScore Tracker 2024

(updated monthly)

CiteScore Tracker is calculated in the same way as CiteScore, but for the current year rather than previous, complete years.

The CiteScore Tracker calculation is updated every month, as a current indication of a title's performance.

2023 Impact Factor

The Journal Impact Factor is published each year by Clarivate Analytics. It is a measure of the number of times an average paper in a particular journal is cited during the preceding two years.

For more information and methodology see Clarivate Analytics

5-year Impact Factor (2023)

A base of five years may be more appropriate for journals in certain fields because the body of citations may not be large enough to make reasonable comparisons, or it may take longer than two years to publish and distribute leading to a longer period before others cite the work.

Actual value is intentionally only displayed for the most recent year. Earlier values are available in the Journal Citation Reports from Clarivate Analytics .

Publication timeline

Time to first decision

Time to first decision , expressed in days, the "first decision" occurs when the journal’s editorial team reviews the peer reviewers’ comments and recommendations. Based on this feedback, they decide whether to accept, reject, or request revisions for the manuscript.

Data is taken from submissions between 1st June 2023 and 31st May 2024

Acceptance to publication

Acceptance to publication , expressed in days, is the average time between when the journal’s editorial team decide whether to accept, reject, or request revisions for the manuscript and the date of publication in the journal. 

Data is taken from the previous 12 months (Last updated July 2024)

Acceptance rate

The acceptance rate is a measurement of how many manuscripts a journal accepts for publication compared to the total number of manuscripts submitted expressed as a percentage %

Data is taken from submissions between 1st June 2023 and 31st May 2024 .

This figure is the total amount of downloads for all articles published early cite in the last 12 months

(Last updated: July 2024)

This journal is abstracted and indexed by

• Accounting & Tax Periodicals (ProQuest)
• Australia/New Zealand Reference Centre (EBSCO)
• The British Library
• Business Source Alumni Edition/ Business Source Complete/ Business Source Complete Government Edition/ Business Source Corporate Plus/ Business Source Elite/ Business Source Main Edition/ Business Source Premier (EBSCO)
• Cabell’s Directory of Publishing Opportunites in Accounting
• MainFile (EBSCO)
• OCLC – Electronic Collections Online
• Professional ProQuest Central/ ProQuest Central (ProQuest)
• ReadCube Discover
• TOC Premier (EBSCO)
• The Association of Business Schools' (ABS) Academic Journal Guide 2015 (the Guide)
• Australian Business Deans Council
• Australian Research Council (ERA Journal List)
• Polish Scholarly Bibliography (PBN)
• VHB-JOURQUAL (Category C)

Reviewer information

Peer review process.

This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript.

The mission of the peer review process is to achieve excellence and rigour in scholarly publications and research.

Our vision is to give voice to professionals in the subject area who contribute unique and diverse scholarly perspectives to the field.

The journal values diverse perspectives from the field and reviewers who provide critical, constructive, and respectful feedback to authors. Reviewers come from a variety of organizations, careers, and backgrounds from around the world.

All invitations to review, abstracts, manuscripts, and reviews should be kept confidential. Reviewers must not share their review or information about the review process with anyone without the agreement of the editors and authors involved, even after publication. This also applies to other reviewers’ “comments to author” which are shared with you on decision.

Resources to guide you through the review process

Discover practical tips and guidance on all aspects of peer review in our reviewers' section. See how being a reviewer could benefit your career, and discover what's involved in shaping a review.

More reviewer information

Thank you to the 2023 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2023 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

Thank you to the 2022 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2022 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

Thank you to the 2021 Reviewers

The publishing and editorial teams would like to thank the following, for their invaluable service as 2021 reviewers for this journal. We are very grateful for the contributions made. With their help, the journal has been able to publish such high...

Introducing the new editor of ARJ: Professor Reza Monem

Emerald is pleased to introduce the new Editor-in-Chief of the Accounting Research Journal, Professor Reza Monem of Griffith University. Professor Monem succeeds Professor Ellie Chapple, who stepped down as Edi...

Literati awards

Accounting Research Journal - Literati Award Winners 2022

We are pleased to announce our 2022 Literati Award winners. Outstanding Paper The relationship between CEOs’...

Accounting Research Journal - Literati Awards 2021

We are pleased to announce our 2021 Literati Award winners. Outstanding Paper The effect of integrated repor...

Accounting Research Journal - Literati Award Winners 2020

We are pleased to announce our 2020 Literati Award winners. Outstanding Paper Is CSR performance related to disclosure tone in ...

ARJ provides a forum for communicating impactful research between professionals and academics on emerging areas in contemporary accounting research and practice.

Aims and scope

The Accounting Research Journal embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines.

It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.

Priority areas:

• Descriptive data and commentary that addresses the accounting standard setting agenda
• Descriptive data and commentary that addresses changes to laws and regulations that affect business
• Dealing with regulators
• Reporting for the future – climate change, sustainability, natural environment
• Accounting and finance research that addresses UN Sustainable development goals
• Auditing for the future
• Accounting education – needs and trends
• The future of the profession, including the academic profession and professional practitioners
• Taxation policy and outcomes
• Forensic Accounting
• Fraud – identification & detection
• Corporate and behavioural governance
• Technology affecting accounting
• Alternative reporting formats
• Integrated reporting
• Accounting and e-business
• Non-financial reporting
• Non-financial performance measurement and reporting
• Corporate Governance 
• Business Ethics and Corporate Culture
• Financial reporting quality

Latest articles

These are the latest articles published in this journal (Last updated: July 2024)

Intellectual Capital and Subscription Rate: An Empirical Investigation in the Indian Initial Public Offering Market

Dead reckoning: charting a new (metaphorical) course for accounting, chatgpt: reflections from the uk higher education institutions, accountancy bodies and big4s, top downloaded articles.

These are the most downloaded articles over the last 12 months for this journal (Last updated: July 2024)

Remote auditing and its impacts on auditors' work and work-life balance: auditors' perceptions and implications

Fighting through the flesch and fog: the readability of risk disclosures, leveraging information communication technology (ict) and artificial intelligence (ai) to enhance auditing practices.

These are the top cited articles for this journal, from the last 12 months according to Crossref (Last updated: July 2024)

Is audit committee busyness associated with earnings management? The moderating role of foreign ownership

Does auditor ethnicity matter in determining audit fees some empirical evidence from indonesia, do founder ceos and overconfidence affect firm risk.

This title is aligned with our responsible management goal

We aim to champion researchers, practitioners, policymakers and organisations who share our goals of contributing to a more ethical, responsible and sustainable way of working.

Related journals

This journal is part of our Accounting, finance & economics collection. Explore our Accounting, finance & economics subject area to find out more.  

See all related journals

Accounting, Auditing & Accountability Journal

Accounting, Auditing & Accountability Journal (AAAJ) is an interdisciplinary accounting research journal publishing...

Journal of Financial Regulation and Compliance

The Journal of Financial Regulation and Compliance is situated at the intersection of academic research and the practice...

Qualitative Research in Accounting & Management

Qualitative Research in Accounting & Management is an international journal that publishes qualitative research...

Accounting Research Journal

Issue(s) available: 70 – From Volume: 18 Issue: 1 , to Volume: 37 Issue: 4

• Issue 4 2024
• Issue 3 2024
• Issue 2 2024
• Issue 1 2024
• Issue 6 2023
• Issue 4/5 2023
• Issue 2/3 2023
• Issue 1 2023
• Issue 6 2022
• Issue 5 2022
• Issue 4 2022
• Issue 3 2022
• Issue 2 2022
• Issue 1 2022 The convergence of Big data and accounting
• Issue 6 2021
• Issue 5 2021
• Issue 4 2021
• Issue 3 2021 Business Teaching Practice: Pivot in COVID-19 Times
• Issue 2 2021 Business Teaching Practice: Pivot in COVID-19 Times
• Issue 1 2021
• Issue 6 2020
• Issue 4/5 2020
• Issue 3 2020
• Issue 2 2020
• Issue 1 2020
• Issue 4 2019
• Issue 3 2019
• Issue 2 2019
• Issue 1 2019 Accounting Standards Setting
• Issue 4 2018
• Issue 3 2018
• Issue 2 2018
• Issue 1 2018 On Dimensions in Corporate Disclosure Studies
• Issue 4 2017
• Issue 3 2017
• Issue 2 2017
• Issue 1 2017
• Issue 4 2016
• Issue 3 2016
• Issue 2 2016 Advancing Sustainability Management Accounting in the Asia Pacific Region
• Issue 1 2016
• Issue 3 2015
• Issue 2 2015
• Issue 1 2015 Forensic Accounting
• Issue 3 2014
• Issue 2 2014
• Issue 1 2014 Tax and Tax History Research
• Issue 3 2013
• Issue 2 2013
• Issue 1 2013
• Issue 3 2012 Islamic Finance
• Issue 2 2012
• Issue 1 2012
• Issue 3 2011
• Issue 2 2011
• Issue 1 2011
• Issue 3 2010 Sustainable finance
• Issue 2 2010
• Issue 1 2010
• Issue 3 2009
• Issue 2 2009 Governance issues in accounting
• Issue 1 2009
• Issue 3 2008 Papers from the 16th PBFEAM Conference
• Issue 2 2008
• Issue 1 2008
• Issue 2 2007
• Issue 1 2007
• Issue 2 2006
• Issue 2 2005
• Issue 1 2005

Does aural accounting improve the stakeholder relationship capability?

The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.

Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector

This paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement…

The role of other comprehensive income in analyst valuation: profitability, perception and performance

This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain…

Sustainability reporting assurance practice in Indonesia: assuror and academician perspective

This study aims to uncover fundamental challenges pertaining to sustainability reporting assurance practice (SRAP) in Indonesia. This study uses assuror and academician…

Online date, start – end:

Copyright holder:, open access:.

• Professor Reza Monem

Further Information

• About the journal (opens new window)
• Purchase information (opens new window)
• Editorial team (opens new window)
• Write for this journal (opens new window)

All feedback is valuable

Please share your general feedback

Report an issue or find answers to frequently asked questions

Contact Customer Support

Academia.edu no longer supports Internet Explorer.

To browse Academia.edu and the wider internet faster and more securely, please take a few seconds to  upgrade your browser .

Enter the email address you signed up with and we'll email you a reset link.

• We're Hiring!
• Help Center

Accounting Research Paper

Accounting new rules

Related Papers

Family Guy Free Lord

Yuri Biondi

Bogdan Gomoi

The provisions issue is a controversial one because, on one hand, the application of the prudence principle in various situations imposes that these accounting structures to be used but, on the other hand, the limitation of their formation expenses’ deductibility makes many economic entities to avoid their recognition. Another controversy generated by provisions is related to the value estimations that they involve and, also, to other subjective aspects that their valuation and accounting set. The present article tries to emphasize and to offer solutions in order to solve these conflicts taking into consideration the actual accounting and fiscal regulations, namely OMFP 1802/2014 and the new Tax Code, available from the 1 st of January 2016.

Economics and Applied Informatics

Journal of Business Finance & Accounting

Hugh Willmott

We examine the effects that discretionary room in accounting standards has on both the level and nature of earnings management decisions. To this end we design an experiment to test the hypotheses that a rules-based setting induces managers to engage in earnings management through transaction decisions, whilst a principles-based setting induces earnings management through accounting decisions. Manipulations of IAS 32 and 36 are used to represent the rulesbased and the principles-based setting, and different analysts’ expectations act as incentives, creating a 2x2 between-subjects design. In the rules-based setting managers more often sell short-term financial assets, whereas in the principles-based setting managers are more prone to taking impairment loss decisions. Combined results show that the rules-based and principles-based treatments lead to comparable levels of earnings management. These results suggest that changing the discretion in accounting standards may affect the natur...

Loading Preview

Sorry, preview is currently unavailable. You can download the paper by clicking the button above.

RELATED PAPERS

Sally Salsabila

Alexander Faseyiku

Faculty of Commerce Papers

Michael Gaffikin

Annales Universitatis Apulensis Series Oeconomica

Mihaela Prozan

Maxizo Mizotakexi

Accounting Horizons

scott showalter

jameslchan.com

Jameel A Saeed

Recent trends in Management and Commerce

Kurinjimalar Ramu

Lunatic Sun

Liliana Lazari

Research in Accounting Regulation

Gregory Jonas

Advances in Accounting

Michael Meyer , Jordan Lowe

Journal of Accounting and Public Policy

Rebecca Shortridge , Pamela Smith

victoria bogdan

telagah net

The Accounting historians journal

William Shenkir

foday conteh

China Journal of Accounting Research

Nasser Almuraqab

Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting

Reza Gharoie Ahangar

RELATED TOPICS

•   We're Hiring!
•   Help Center
• Find new research papers in:
• Health Sciences
• Earth Sciences
• Cognitive Science
• Mathematics
• Computer Science
• Academia ©2024

Navigate Your Career: Best Accounting Papers for Aspiring Professionals

Discover the best accounting papers to advance your career. dive into key insights and industry trends today, understanding accounting papers, what are accounting papers.

Accounting papers are like the treasure maps of the finance world. They dig into all sorts of accounting and finance topics, from the nitty-gritty of financial accounting to the ins and outs of auditing and taxation. These papers pop up in well-known journals and are a goldmine for pros, academics, and students looking to get a handle on accounting practices and principles.

These papers aren’t just dry reads—they mix in theory, real-world research, case studies, and reviews of what’s happening now. They push the field forward by offering solid, evidence-based insights and helping both academics and professionals grow. For a crash course on the basics, check out accounting for beginners .

Why Accounting Papers Matter

Accounting papers are a big deal for a bunch of reasons:

Staying Legal : They break down laws and regulations, helping businesses stay on the right side of the law. No one wants to deal with fines or legal headaches.

Keeping Tabs on Money : These papers show you how to track income and expenses like a pro. Accurate records are a must for making smart decisions and keeping your financials in check.

Smart Business Moves : They offer deep dives into financial data, giving managers and investors the info they need to make savvy decisions. Good data is key for planning and using resources wisely ( The Balance Money ).

Pushing the Field Forward : By sharing important research, these papers help evolve accounting theory and practice ( Wiley Online Library ).

Learning Tool : They’re a treasure trove for students and pros alike, offering up-to-date knowledge and trends that keep you sharp. If you’re aiming for a higher degree, check out accounting masters .

If you’re curious about the finer points of accounting, diving into accounting question papers can be eye-opening. And for hands-on experience, look into accounting internships summer 2024 to get a taste of the real world.

Grasping the importance of accounting papers is a must for anyone aiming to make it big in accounting and finance. They shape the academic and professional scene and are crucial for accuracy, compliance, and smart decision-making in business.

Components of Accounting Systems

An accounting information system (AIS) is your go-to for collecting, storing, managing, processing, retrieving, and reporting financial data. These systems are a lifeline for folks like accountants, auditors, and CFOs ( Investopedia ). Let’s break down the key parts that make an AIS tick: people and processes, data and software, and technology and controls.

People and Processes

The human touch in an AIS is everything. It involves everyone who interacts with the system, from accountants and auditors to data entry clerks and financial managers. These folks follow specific steps to ensure accurate data entry, timely reporting, and compliance with accounting standards.

Good processes are the backbone of a smooth AIS. These steps include data collection, verification, and processing, all crucial for keeping financial info accurate and reliable.

Key Roles in AIS:

• Accountants
• Data Entry Clerks
• Financial Managers

Want to dive deeper into these roles? Check out our article on accounting work experience for some cool insights.

Data and Software

Data is the heartbeat of any AIS. It includes all financial transactions, records, and other info that needs to be processed and reported. High-quality data means accurate financial reporting and better decision-making.

Software is the magic wand that processes this data. Modern accounting software comes with features like automated data entry, real-time reporting, and integration with other business systems. Picking the right software is key to making your AIS efficient and effective.

Popular Accounting Software:

Curious about these options? Our detailed guide on accounting QuickBooks has got you covered.

Technology and Controls

Technology is the engine of modern AIS, providing the infrastructure needed for data storage, processing, and retrieval. This includes servers, databases, and network systems that keep everything running smoothly.

Internal controls are the safety nets that protect the integrity of financial data. These controls help prevent errors, fraud, and ensure compliance with accounting standards like GAAP and the Sarbanes-Oxley Act ( Investopedia ). Effective internal controls are essential for maintaining trust and credibility in financial reporting.

Key Technology Components:

• Network Systems

Internal Controls:

• Segregation of duties
• Access controls
• Regular audits

For more on the importance of compliance and standards, check out our section on Internal Controls .

By understanding these critical components, you can better handle the complexities of accounting systems and ensure that your financial data is managed effectively.

Financial vs Managerial Accounting

Alright, let’s break it down. If you’re diving into the accounting world, knowing the difference between financial and managerial accounting is a game-changer. These two aren’t just different flavors of the same ice cream; they serve different folks and have their own quirks.

Financial Accounting Basics

Financial accounting is all about painting a clear picture of a company’s financial health for the outside world. Think investors, regulators, and creditors. These reports follow the Generally Accepted Accounting Principles (GAAP) to keep everything on the up and up.

Key points of financial accounting:

• Audience : External folks (investors, regulators, creditors)
• Standards : Follows GAAP
• Frequency : Usually yearly or quarterly
• Focus : Past financial data

Managerial Accounting Basics

Managerial accounting is the internal GPS for a company, guiding managers with future-focused insights. It’s more about what’s coming up than what’s already happened, and it doesn’t have to stick to any strict rules.

Key points of managerial accounting:

• Audience : Internal folks (managers)
• Standards : No strict rules
• Frequency : As often as needed
• Focus : Future planning and decision-making

Key Differences

Knowing these differences is like having a cheat sheet for your career path. Both fields usually need a bachelor’s degree in accounting or something similar. If you want to go the extra mile, financial accountants often get a CPA, while managerial accountants might go for a CMA ( Bay Atlantic University ).

For more juicy details on accounting careers, like how much you can make and what qualifications you need, check out our articles on accounting degree salary and accounting qualifications UK .

Compliance and Standards

Getting a grip on compliance and standards in accounting is a must for anyone aiming to make it big in the field. These rules keep financial reporting honest, clear, and reliable.

What’s GAAP All About?

The Generally Accepted Accounting Principles (GAAP) are like the rulebook for financial accounting. They make sure financial statements are consistent and trustworthy, no matter the company. If you’re a publicly traded company in the U.S., sticking to GAAP isn’t optional—it’s the law. This builds trust with investors and other folks who care about where the money’s going.

GAAP covers things like:

• When and how to recognize revenue
• How to classify stuff on the balance sheet
• Setting materiality thresholds

Want to dig deeper into GAAP? Check out our accounting examples .

Sarbanes-Oxley Act (SOX)

Remember the Enron and WorldCom scandals? Yeah, they were bad. That’s why the Sarbanes-Oxley Act (SOX) came into play in 2002. This law is all about making financial disclosures better and stopping accounting fraud in its tracks. According to Investopedia , SOX has reshaped how Accounting Information Systems (AIS) work in publicly traded companies.

SOX requires:

• Strong internal controls
• Independent audits of financial statements
• Better financial disclosures

Internal Controls

Internal controls are like the security system for your financial reporting. They help keep everything legit and in line with the law. Think of them as the processes that protect assets, prevent fraud, and ensure accurate financial reporting. The WorldCom scandal showed just how crucial these controls are. Internal auditors used the company’s AIS to uncover nearly $4 billion in fake accounting entries ( Investopedia ).

Good internal controls include:

• Splitting up duties so no one has too much control
• Limiting access to sensitive info
• Regularly reconciling accounts
• Frequent internal audits

For more on internal controls and compliance, check out our articles on accounting operations and accounting hubs .

Knowing these compliance and standards won’t just help you ace your accounting papers; it’ll set you up for a successful career in accounting and finance.

Cost and Software

Picking the right accounting software is a big deal for anyone diving into the accounting world. You gotta know what you’re getting into cost-wise and make sure it fits your needs.

Pricing of Accounting Software

Accounting software prices can be all over the place, depending on how fancy you want to get. According to Investopedia , you could be looking at anywhere from $9 to $999 per user each month. That’s a huge range, so it’s super important to figure out what you actually need.

When you’re checking out software costs, think about:

• How many people will use it
• What features you need
• How good the customer support is
• If it works with other tools you use

For more details, check out our guide on accounting estimates .

Choosing the Right Software

Picking the right accounting software means looking at a bunch of stuff to make sure it works for you. Here’s what to keep in mind:

• Easy to Use : The software should be simple to get around, especially if you’re new to this. Look for something with a clean design and good support.
• Must-Have Features : Depending on what you need, make sure it has things like invoicing, payroll, financial reports, and tax prep.
• Room to Grow : Pick software that can grow with your business. Advanced options might offer more features or let more people use it.
• Security : This is huge when dealing with money stuff. Make sure the software has strong security.
• Customer Support : Good support is a must. Check out how you can get help and read reviews to see if the support is any good.

Here are some popular accounting software options and what they offer:

For more info, check out our article on accounting quickbooks .

Choosing the right accounting software can make your life a lot easier and help you manage your money better. Make sure to think about what you need and how much you can spend before you decide. For more tips on getting ahead in accounting, check out our articles on accounting qualifications UK and accounting work experience .

Career Insights

Salary expectations.

Thinking about a career in accounting? Let’s talk money. Financial accountants pull in around $69,324 a year, while managerial accountants make about $56,507 ( Bay Atlantic University ). The pay gap between these roles shows the different skills and responsibilities each job demands.

Want more details on what you could be earning? Check out our accounting degree salary page.

Required Qualifications

To get into accounting, you’ll usually need a bachelor’s degree in accounting or something similar. Extra certifications can really boost your job chances and paycheck. Financial accountants should aim for a Certified Public Accountant (CPA) title. Managerial accountants might want to look into becoming a Certified Management Accountant (CMA) ( Bay Atlantic University ).

Curious about what qualifications you need? Dive into our resources on accounting qualifications UK and accounting bachelor degree .

Industry Trends

The accounting field is always changing, and keeping up with the latest trends is key. According to Robert Half, 62% of finance and accounting managers are hiring for new roles, but 89% say it’s tough to find skilled talent ( Thomson Reuters ). This shows there’s a big demand for skilled accountants.

New trends in accounting include more tech and automation, which make things faster and easier. There’s also a bigger focus on sustainability reporting and following environmental rules. To stay ahead, you need to keep up with these trends and keep learning.

For more on what’s happening in the accounting world, visit our pages on accounting recruitment agency , accounting trends, and accounting jobs Ireland .

By knowing what to expect salary-wise, what qualifications you need, and what’s trending in the industry, you’ll be better prepared to succeed in your accounting career.

1MDB Scandal: Financial Fraud that Shocked Malaysia

Understanding esg: environmental, social & governance, unlocking the secrets of aat: what does aat stand for, bookkeeping – what is bookkeeping, different types of accounting qualifications.

Join over 30,000+ Learnsignal students and get regular insights in your inbox. Please enter your email ID -

Leave a comment Cancel reply

Your email address will not be published. Required fields are marked *

Save my name, email, and website in this browser for the next time I comment.

Development and Implications of Digital Currency

• First Online: 13 September 2024

Cite this chapter

• Suman Dahiya 3 ,
• Bhushan Singh 3 &
• Krishan Kumar 3  

This chapter highlights the swift expansion of digital payments, with China leading in cumulative transaction value and India’s Unified Payment Interface (UPI) changing the nation's payment landscape. Central Bank Digital Currencies (CBDCs) have appeared as a global trend, with different issuance models and numerous countries vigorously exploring or launching their CBDCs. Additionally, this chapter explores the multifaceted effects of digital currencies. These digital currencies aim to improve financial system efficiency and secure transactions. The impact on financial stability is a crucial consideration, as CBDCs offer central banks new tools for managing monetary policy and systemic risk, compelling careful regulation. Digital currency, encompassing CBDCs and cryptocurrencies, also holds promise for financial inclusion by providing accessible financial services and addressing barriers to both demand and supply. Furthermore, digital currency simplifies international trade, benefiting small and medium-sized enterprises and reducing currency exchange risks.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Subscribe and save.

• Get 10 units per month
• Download Article/Chapter or eBook
• 1 Unit = 1 Article or 1 Chapter
• Cancel anytime
• Available as PDF
• Read on any device
• Instant download
• Own it forever
• Available as EPUB and PDF
• Durable hardcover edition
• Dispatched in 3 to 5 business days
• Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

AFI. (2022). Central Bank Digital Currency Opportunity for Financial Inclusion in Developing and Emerging Economies? https://crimesciencejournal.biomedcentral.com/track/pdf/10.1186/

Aneja, R., & Dygas, R. (Eds.). (2022). Digital Currencies and the New Global Financial System (1st ed., pp. 1−16). Routledge. https://doi.org/10.4324/9781003310365

Atlantic Council. (2023). Central Bank Digital Currency Tracker . www.atlanticcouncil.org .

Bank for International Settlements. (2021). Annual Report .

Google Scholar  

BOE. (2020). Central Bank Digital Currency: Opportunities, Challenges and Design .

Chen, E. R. (2021). Determining the Economic Impact of Cryptocurrency Adoption on International Trade from a Gravity Model Framework. Research and Reviews: Journal of Social Sciences, 8 (1), 1–11.

Dahiya, S., & Kumar, M. (2020). Linkage Between Financial Inclusion and Economic Growth: An Empirical Study of the Emerging Indian Economy. Vision, 24 (2), 184–193. https://doi.org/10.1177/0972262920923891

Dogra, S. (2022). What is Digital Rupee and How it is Different from Bitcoin and Other Cryptocurrencies? www.indiatoday.in .

Ekong, U. M., & Ekong, C. N. (2022). Digital Currency and Financial Inclusion in Nigeria: Lessons for Development. Journal of Internet and Digital Economics, 2 (1), 46–67. https://doi.org/10.1108/jide-11-2021-0018

Haque, M. A., & Shoaib, M. (2023). The Digital Currency in India: Challenges and Prospects. BenchCouncil Transactions on Benchmarks, Standards & Evaluations, 3 (1).

He, C., Milne, A., & Zachariadis, M. (2022). Central Bank Digital Currencies and International Payments. Swift institute Working Paper 2020–002. https://ssrn.com/abstract=4112382

Johnson, G., & Pomorski, L. (2014). Briefing on Digital Currencies. Briefing to the Senate of Canada .

Juks, R. (2018). When a Central Bank Digital Currency Meets Private Money: The Effects of an e-krona on Banks. Sveriges Riksbank Economic Review, 3 , 79–99.

Katsiampa, P., Corbet, S., & Lucey, B. (2019). High-frequency Volatility Co-movements in Cryptocurrency Markets. Journal of International Financial Markets, Institutions and Money, 62 , 35–52.

Kumar, D., & Pawan. (2022). Digital Currency: Issues, Opportunities and Challenges. Shodh Drishti (An International Peer Reviewed Refereed Research Journal), 13 (3), 1–7. https://doi.org/10.13140/RG.2.2.13884.00642

Kumhof, M., & Noone, C. (2021). Central Bank Digital Currencies—Design Principles for Financial Stability. Economic Analysis and Policy, 71 , 553–572.

Lannquist, A., & Tan, B. (2023). Central Bank Digital Currency s Role in Promoting Financial Inclusion (2023rd ed.). International Monetary Fund.

Lee, S., & Park, J. (2022). Environmental Implications of a Central Bank Digital Currency (CBDC) (No. 8; World Bank Group Korea Office Innovation and Technology Note Series). https://openknowledge.worldbank.org/handle/10986/37702

Mancini-Griffoli, T., Peria, M. S. M., Agur, I., Ari, A., Kiff, J., Popescu, A., & Rochon, C. (2018). Casting Light Central Bank Digital Currency IMF Staff Discussion Note 8 .

Nakamoto, S. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System. Decentralized Business Review .

Ozili, P. K. (2022). Can Central Bank Digital Currency Increase Financial Inclusion? Arguments for and Against. In K. Sood, B. Balusamy, S. Grima, & P. Marano (Eds.), Big Data Analytics in the Insurance Market(Emerald Studies in Finance, Insurance, and Risk Management) (pp. 241–249). Emerald Publishing Limited. https://doi.org/10.1108/978-1-80262-637-720221013

Ozili, P. K. (2023a). CBDC, Fintech and Cryptocurrency for Financial Inclusion and Financial Stability. Digital Policy, Regulation and Governance, 25 (1), 40–57.

Ozili, P. K. (2023b, February). Using Central Bank Digital Currency to Achieve the Sustainable Development Goals. SSRN Electronic Journal, 1–13. https://doi.org/10.2139/ssrn.4370181

Patel, E. (2023). Cryptocurrencies: How Can Cryptocurrencies Play a Role in Promoting Financial Inclusion?—The Economic Times. In The Economic Times . https://economictimes.indiatimes.com/markets/cryptocurrency/how-can-cryptocurrencies-play-a-role-in-promoting-financial-inclusion/articleshow/100205450.cms?from=mdr

PIB Research Wing. (2023). From Local to Global: How India’s Digital Payment Revolution is Inspiring the World . www.pib.gov.in .

Reserve Bank of India. (2022a). Annual Report.

Reserve Bank of India. (2022b). Central Bank Digital Currency—Is This the Future of Money? www.rbi.org.in .

Reserve Bank of India. (2022c). Concept Note on Central Bank Digital Currency . www.rbi.org.in .

Statista. (2023). Digital Payments—Worldwide .India: number of digital payments 2023 | Statista.

Samudrala, R. S., & Yerchuru, S. K. (2021). Central Bank Digital Currency: Risks, Challenges and Design Considerations for India. CSI Transactions on ICT, 9 (4), 245–249.

Article   Google Scholar  

Tan, L., & Xue, L. (2021). Research on the Development of Digital Currencies under the COVID-19 Epidemic. Procedia Computer Science, 187 , 89–96.

Vincent, O., & Evans, O. (2019). Can Cryptocurrency, Mobile Phones, and the Internet Herald Sustainable Financial Sector Development in Emerging Markets? Journal of Transnational Management, 24 (3), 259–279. https://doi.org/10.1080/15475778.2019.1633170

Wątorek, M., Drożdż, S., Kwapień, J., Minati, L., Oświęcimka, P., & Stanuszek, M. (2021). Multiscale Characteristics of the Emerging Global Cryptocurrency Market. Physics Reports, 901 , 1–82.

Wendl, M., My Hanh, D., & Remmer, S. (2023). The Environmental Impact of Cryptocurrencies Using Proof of Work and Proof of Stake Consensus Algorithms: A Systematic Review. The Journal of Environmental Management, 326 . https://doi.org/10.1016/j.jenvman.2022.116530

World Bank. (2021). The Drive for Financial Inclusion: Lessons of World Bank Group Experience. Independent Evaluation Group, 1–34. http://www3.weforum.org/docs/WEF_The_Global_Covid19_FinTech_Market_Rapid_Assessment_Study_2020.pdf

Yang, Q., Zheng, M., & Wang, Y. (2023). The Role of CBDC in Green Finance and Sustainable Development. Emerging Markets Finance and Trade, 59 (15), 4158–4173. https://doi.org/10.1080/1540496X.2023.2185096

Zuluaga, D. (2021). Which Type of Digital Currency for Financial Inclusion? Cato Journal, 41 (2), 413–421. https://doi.org/10.36009/CJ.41.2.16

Download references

Author information

Authors and affiliations.

Department of Commerce, Central University of Haryana, Mahendragarh, Haryana, India

Suman Dahiya, Bhushan Singh & Krishan Kumar

You can also search for this author in PubMed   Google Scholar

Corresponding author

Correspondence to Suman Dahiya .

Editor information

Editors and affiliations.

Department of Economics, Central University of Haryana, Mahendragarh, Haryana, India

Ranjan Aneja

SGH Warsaw School of Economics, Warsaw, Poland

Robert Dygas

Rights and permissions

Reprints and permissions

Copyright information

© 2024 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

About this chapter

Dahiya, S., Singh, B., Kumar, K. (2024). Development and Implications of Digital Currency. In: Aneja, R., Dygas, R. (eds) Digital Currencies in The New Global World Order. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-97-4810-5_7

Download citation

DOI : https://doi.org/10.1007/978-981-97-4810-5_7

Published : 13 September 2024

Publisher Name : Palgrave Macmillan, Singapore

Print ISBN : 978-981-97-4809-9

Online ISBN : 978-981-97-4810-5

eBook Packages : Economics and Finance Economics and Finance (R0)

Share this chapter

Anyone you share the following link with will be able to read this content:

Sorry, a shareable link is not currently available for this article.

Provided by the Springer Nature SharedIt content-sharing initiative

• Publish with us

Policies and ethics

• Find a journal
• Track your research