The study aimed to explain and analyse the challenges of accounting for cryptocurrencies in light of the current accounting framework of the International Financial Reporting Standards (IFRS) and identify appropriate model for accounting of cryptocurrencies. The study sample included the academic . . . read more

This study aims to explain the role of big data analysis technology (BDA) in improving the quality of the audit process, and reveal the most important challenges facing the audit profession in the light of using BDA, otherwise highlight the opportunities that big data gives to audit environment. . . . read more