IJDAR
Bookmark and Share     Add favoritesRss FeedSubmission
Current Issue, 25

Evaluating key factors for successful continuous auditing implementation: Insights from an energy and electricity company
Musa Paultje Andris Mailoor and Viany Utami Tjhin
Published March 2025
Download article
 
This study explores the factors influencing the successful implementation of the Continuous Auditing (CA) system at PT PLN (Persero), an energy and electricity company in Indonesia, using the DeLone and McLean Information Systems Success Model. The research aims to understand the impact of System Quality, Information Quality, and Service Quality on System Use, User Satisfaction, and Net Benefits, addressing a gap in understanding CA in large organizations. Data were collected through structured surveys of PT PLN auditors and supplemented by insights from the development team. The findings indicate that Information Quality significantly enhances System Use and User Satisfaction. Accurate, relevant, complete, and current information supports decision-making and builds trust in the system. Service Quality, including training and responsive support, improves User Satisfaction but impacts System Use less. Conversely, System Quality, despite good reliability and usability, does not significantly influence User Satisfaction or System Use, suggesting that technical aspects alone do not drive adoption without meeting user needs. The study concludes that Information Quality and Service Quality are more critical for successful CA implementation. Recommendations include improving data accuracy, training, documentation, and response times. Future research should explore factors such as user perception and traditional audit preferences, to guide CA system development.
 

The use of blockchain in European-listed companies: A content analysis of corporate reports
Michaela Bednárová, Enrique Bonsón, David Perea-Khalifi
Published April 2025
Download article
 
In recent years, the use of blockchain technologies has increased. The aim of this paper is to analyse the current state of its use in major Western European companies as reported in their corporate reports. Using automatic extraction techniques, the relevant information is collected and classified according to different disclosure categories. The sample consists of 1,409 annual/sustainability reports, published in 2018, 2019, and 2020, by 337 companies listed on 13 Western European countries’ stock markets. Our findings show that, according to corporate reports, the use of blockchain is still at an early stage and the first adopters are large companies in the financial and technology sectors located in countries with a well-defined national blockchain strategy. An overview of this new phenomenon in European, as well as the way that large companies engage with this innovative technology, whether they report on it in their corporative report, the content type of such disclosure, and the factors associated with it is provided.
 

From instability to regulation: A systematic literature review on stablecoins
Rubens Moura de Carvalho, Helena Coelho Inácio, Rui Pedro Figueiredo Marques
Published May 2025
Download article
 
We employed a systematic literature review (SLR) to map the intellectual landscape of stablecoin research, categorising it into five critical areas: stability and volatility; use as a safe haven, hedge, or diversifier; the effects of stablecoin events on other cryptocurrencies; financial collapses of stablecoins; regulatory challenges. By investigating price stability mechanisms and factors leading to volatility, our study highlights how stablecoins interact with the broader financial market. We also explored their role in investment portfolios, the repercussions of their transaction activities on the crypto ecosystem, and the systemic risks leading to their collapse. Furthermore, we delved into the regulatory frameworks governing stablecoins, emphasising the evolving challenges and opportunities for regulatory integration. We identified significant research gaps, such as inconsistencies in stablecoin pricing data and undefined events affecting volatility changes. The SLR’s limitations include potential bias from the selected literature, suggesting future expansions to include more databases for a broader, more inclusive review. We concluded by proposing future research directions, focusing on stablecoins in business applications and the tax implications of their use, which are crucial for understanding their potential impact on global financial practices. Our investigation underscores the need for comprehensive studies on stablecoins, especially concerning their operational integration and tax-related policies in digital transactions.
 

Bookmark and Share