The International Journal of Digital Accounting Research

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  Año 2026, Vol. 26, Número 32

  • An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach

    Hamza Alqudah, Adel Mohammed Qatawneh, Abdalwali Lutfi, Sajead Mowafaq Alshdaifat, Ahmad Farhan Alshira'h, Hosam Alden Riyadh, Malek Hamed Alshirah, Mohamed Saad, Adi Alsyouf

    • Resumen
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    págs. 1-45

    

  • FinTech collaboration networks and the digital transformation of financial services

    Alisher Mansurov, Marc Pilon

    • Resumen
    • Texto completo  1    2  

    págs. 47-80

    

  • A decision framework for procurement fraud detection: Wisdom from academia and industry

    Hanchi Gu, Shaoyu Liu

    • Resumen
    • Texto completo  1    2  

    págs. 81-110

    

  • Modelling audit risk with AI and explainability: Cross-country evidence from emerging and mature markets

    Salah Kayed, Ayman Bader, Abdulhadi Hamid Ramadan, Amer Morshed, Atala Al Qtish, Almotasem Bellah Alhuniti

    • Resumen
    • Texto completo  1    2  

    págs. 111-142

    

  • Exploring auditors’ perceptions of artificial intelligence adoption in professional evolution: Navigating threats and opportunities

    Ridha Shabou, Abu Elnasr E. Sobaih

    • Resumen
    • Texto completo  1    2  

    págs. 143-164