2026 April - 4 articles
This study examines the relationship between board composition and integrated reporting quality (IRQ) and tests whether firm performance moderates this relationship. Using content analysis, IRQ is measured through a disclosure index based on the 2021...
Administrations mandated to adopt audit technologies frequently achieve formal compliance while sustaining persistent gaps between policy and operational practice, a pattern that individual-level technology acceptance models cannot explain. This theo...
This study investigates the effect of digital financial inclusion on both inclusive growth and poverty in Emerging and Developing Economies (EMDEs). While previous research has examined the relationship between digital financial inclusion and inclusi...
Banks around the globe are rapidly progressing towards the adoption of digital currency. However, its adoption rate has been consistently low among both emerging and advanced economies. This study examines the user adoption of the Indian digital curr...
