Journal of Financial Reporting and Accounting: Volume 21 Issue 1

Guest editorial: Digital accounting, financial technology and data analytics

Saad G. Yaseen

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

Malik Muneer Abu Afifa, Hien Vo Van, Trang Le Hoang Van

The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the…

Blockchain technology acceptance by investment professionals: a decomposed TPB model

Anitha Kumari, N. Chitra Devi

The rapid emergence and acceptance of blockchain applications by investment professionals has made this study significant. The study aims to examine the degree of trust and…

No trust, no use: how young retail investors build initial trust in financial robo-advisors

Mustafa Nourallah, Peter Öhman, Muslim Amin

The purpose of this study is to describe and analyse the effect of a set of determinants on initial trust and behavioural intention to use financial robo-advisors (FRAs).

Big Data analytics and financial reporting quality: qualitative evidence from Canada

Isam Saleh, Yahya Marei, Maha Ayoush, Malik Muneer Abu Afifa

Big Data analytics (BDA) and its implications for the accounting profession continue to be a key issue that requires more research and evaluation. As a result, the purpose of this…

Portfolio rebalancing based on a combined method of ensemble machine learning and genetic algorithm

Sanaz Faridi, Mahdi Madanchi Zaj, Amir Daneshvar, Shadi Shahverdiani, Fereydoon Rahnamay Roodposhti

This paper presents a combined method of ensemble learning and genetics to rebalance the corporate portfolio. The primary purpose of this paper is to determine the amount of…

Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective

Manaf Al-Okaily, Abeer F. Alkhwaldi, Amir A. Abdulmuhsin, Hamza Alqudah, Aws Al-Okaily

The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by…

Retention contracts with asymmetric information: optimistic approach vs pessimistic approach

Belkacem Athamena, Zina Houhamdi, Ghaleb A. ElRefae

This paper aims to focus on the utilization of retention contracts to screen and discipline managers in a context in which the council, board of directors, possesses incomplete…

Towards an understanding of metaverse banking: a conceptual paper

Muhammad Zekree Leong Zainurin, Masairol Haji Masri, Mohd Hairul Azrin Besar, Muhammad Anshari

This study aims to synthesize the current literature and present a definition of future smart banking services known as “metaverse banking” as well as to discuss its future…