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Topic Review
Bitcoin in Conventional Markets
Blockchain technology is being closely studied from a technical point of view and links to the Internet of Things (IoT) as well as its impact on financial investment. A secure blockchain is a distributed network in which information is stored as a chain-connected block. This innovative technology is based on cryptography and decentralization principles, ensuring high data security and integrity. Using cryptographic algorithms, the blockchain can help or face challenges in ensuring privacy and protection against fraud and manipulation. The combination of cryptographic algorithms and consensus mechanisms enables a variety of uses for blockchain technology, such as the development of applications with enhanced security, blockchain distribution networks, intelligent grids or digital financial systems. One of the most evocative immersions of blockchain technology into conventional markets is the innovative use of blockchain to create crypto-assets and the expansive attraction of investors to adopt blockchain currencies for investment portfolio diversification.
  • 256
  • 16 Nov 2023
Topic Review
Big Data Analytics to Open Innovation Strategies
Dynamic business environment has pushed service-oriented firms such as banks to collaborate with external partners through open innovation (OI) to address issues of service differentiation, optimize customer experience, and create effective open innovation strategies (OIS).
  • 389
  • 07 Jul 2023
Topic Review
Behavioral Biases and Investment Decisions of SMEs Managers
Optimistic managers tend to make investment decisions more frequently, while those who are more risk-averse adopt a more cautious approach. Mimicry was also identified as an influential factor in investment decisions, with executives likely to be influenced by the choices of their peers. Furthermore, intuition bias was also identified as a positive factor in the investment decision-making process, enabling managers to capitalize on their experience and tacit knowledge for more appropriate and timely choices.
  • 242
  • 13 Oct 2023
Topic Review
Bank Market Power on Firm Performance
The term “Banking relationship” stems from the informational dynamics established between banks and companies, especially when the latter are credit customers. It can also be understood as a close and continuous interaction between a bank and a company that allows the former to reduce the information asymmetry inherent in this relationship.
  • 160
  • 25 Jan 2024
Topic Review
Bank Diversification and Firm Investment Decisions
Firms are financially constrained as well as there being a positive relationship between cash flow and investment among listed firms. Additionally, bank diversification significantly reduces the investment-cash flow sensitivity of firms, suggesting that bank diversification mitigates the financial constraints to borrowing firms. Moreover, the multi-diversification of a bank compared to single-diversification will have greater impact on mitigating the firms’ financial constraints on investment. Thus, bank diversification strategies are proposed in a bank-based financial system, leading to the easing of the borrowing firms’ financial constraints to investments.
  • 1.7K
  • 14 Oct 2022
Topic Review
Bank Capital Structure and Its Determinants
Financial institutions, particularly banks, have long grappled with the dilemma of structuring their capital optimally. This process, commonly referred to as capital structure decision-making, is of paramount importance, especially within the financial services sector, where strict regulations are imposed by reserve and central banks in alignment with global Basel guidelines. 
  • 552
  • 10 Nov 2023
Topic Review Peer Reviewed
Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from Around the World
Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores the influence of firm-level and office-level differences, in areas such as size, culture, and industry expertise, in shaping audit outcomes. Commonwealth countries, such as the U.K., Australia, New Zealand, and Continental European countries, along with Asian economic entities, mandate the disclosure of audit partner names. Consequently, significant research efforts have been devoted to investigating the impact of audit partner characteristics on audit outcomes in these jurisdictions. With the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, mandating disclosure of audit engagement partner details for U.S.-registered public accounting firms on Form AP, there has been a surge in U.S. firm research exploring the significance of audit partner characteristics on audit outcomes in recent years. This paper outlines research that considers audit partner attributes’ influence on audit partner selection and audit quality across different economic entities. This entry contributes by synthesizing findings from recent research across diverse economic contexts, including the recently available insights from U.S.-based audits. The analysis of this entry not only provides insights into the current state of audit partner research but also delineates avenues for future research on this topic.
  • 633
  • 02 Jul 2024
Topic Review
Audit Expectation Gap in External Audit of Banks
The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is understood as the differences in expectations between the audit’s results and what is expected from it.
  • 270
  • 27 Nov 2023
Topic Review
Association between Internal Control and Sustainability
With the integration of sustainable development into all aspects of the economy, politics, society, culture, and ecology, the effectiveness and innovation of enterprises in sustainability have become global research issues. Internal control affects the current operation and management as the main means for enterprises to maintain normal production and operation and prevent risks. Internal control has, on the one hand, positive effects on enterprise sustainability by improving the quality of financial information, derived effects, and spillover effects. However, on the other hand, internal control can be detrimental to enterprise sustainability by increasing compliance costs and legal liabilities. 
  • 961
  • 12 Aug 2022
Topic Review
Assessing Reporting of Firms
In corporate reporting, anti-corruption disclosures are generally included within the broad category of non-financial disclosures as part of social disclosure, including employee information (gender pay gap, for example), social engagement, and modern slavery reporting. Such corporate anti-corruption disclosure (ACD) purports to inform investors and other stakeholders of a company’s commitment to eliminating corruption and promoting transparency and accountability.
  • 229
  • 20 Feb 2024
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