Technological Horizons : insights for accounting, auditing and internal control in emerging markets

Adopting AI in accounting, auditing and internal control comes with challenges that need to be addressed for successful implementation. Key challenges include data quality, lack of understanding, regulatory compliance, ethical concerns, cost of implementation, resistance to change, security concerns...

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Bibliographic Details
Other Authors Alshurafat, Hashem (Editor), Beattie, Claire (Editor)
Format Electronic eBook
LanguageEnglish
Published Bingley, U.K. : Emerald Publishing Limited, 2025.
SeriesTechnological innovation and sustainability for business competitive advantage
Subjects
Online AccessFull text
ISBN9781836087588
DOI10.1108/9781836623649
Physical Description1 online resource (272 pages)

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245 0 0 |a Technological Horizons :  |b insights for accounting, auditing and internal control in emerging markets /  |c edited by Hashem Alshurafat, Claire Beattie. 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2025. 
264 4 |c ©2025 
300 |a 1 online resource (272 pages) 
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490 0 |a Technological innovation and sustainability for business competitive advantage 
500 |a Includes index. 
504 |a Includes bibliographical references. 
505 0 |a Chapter 1. The impact of artificial intelligence on audit quality / Moamen A. Shazly, Khaled AbdElAlim, and Hesham Zakaria -- Chapter 2. Tech-driven environmental accounting for sustainable financial reporting: Insights from emerging markets through an institutional theoretical lens / Hammed Afolabi -- Chapter 3. Factors influencing the adoption of business analytics and their effect on enhancing financial reporting quality / Wafa Khalaf Al Adwan and Marah Essam Al Safadi -- Chapter 4. The AI surge: Transfiguring audit profession with ai technology / Suhaib B. Bani Kinana and Omar Arabiat -- Chapter 5. Exploring blockchain adoption barriers: A systematic literature review / Tagreed Ali and Piyush Maheshwari -- Chapter 6. Determinants of external auditor fees pre and during covid-19 pandemic: An applied study on the nonfinancial companies listed in amman stock exchange / Yara Abed-Alaziz Abu-Allan and Firas Dahmash -- Chapter 7. Blockchain application in the accounting information system: Advantages, challenges and future research directions / Wajde Baiod, Janet Light, and Mostaq M. Hussain -- Chapter 8. The impact of technological adoption on accounting sustainability performance in industrial enterprises / Noor Taha and Hashem Alshurafat -- Chapter 9. The intersection of technology and traditional business practices / Salah Sowan Al Sharafat and Wasfi Alrawabdeh -- Chapter 10. Assessing the socioeconomic ramifications: Jordan's economic growth and its effects on poverty mitigation and income inequality / Anan Deek, Ahmad Shajrawi, Khaled Alshaketheep, Omar Zraqat, Bara Asfour, and Arafat Deeb. 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty 
520 |a Adopting AI in accounting, auditing and internal control comes with challenges that need to be addressed for successful implementation. Key challenges include data quality, lack of understanding, regulatory compliance, ethical concerns, cost of implementation, resistance to change, security concerns, and scalability issues. Addressing these challenges requires a comprehensive and collaborative approach involving technology experts, regulatory bodies, and accounting professionals. The research presented connects traditional accounting, auditing and internal control practices with the cutting-edge technological advancements that are revolutionizing the way business transactions are conducted. Emerging technologies such as artificial intelligence, blockchain, data analytics, and automation have transformed the way financial information is processed, requiring professionals in these domains to develop new skill sets. Technological Horizons: Insights for Accounting, Auditing and Internal Control in Emerging Markets delves into the heart of these transformations and offers interdisciplinary insights that can inform and guide the adaptation of accounting and auditing practices in a tech-driven era. Technological Innovation and Sustainability for Business Competitive Advantage series emphasizes the scientific exploration of business challenges faced by organizations, while offering practical solutions. By contributing to the development and enhancement of business theories and practices, and by promoting scientific research in technological innovation and sustainability, the volumes facilitate meaningful dialogues among academics, practitioners, and individuals. The research presented connects traditional accounting, auditing and internal control practices with the cutting-edge technological advancements that are revolutionizing the way business transactions are conducted. 
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655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
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700 1 |a Alshurafat, Hashem,  |e editor. 
700 1 |a Beattie, Claire,  |e editor. 
776 0 8 |i Print version:  |z 9781836087571 
776 0 8 |i PDF version:  |z 9781836087564 
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