... of business reporting, ESG, and cybersecurity and provides potential avenues for future research. Furthermore, this paper speculates on the nature of the new paradigm of business measurement and assurance with exogenous data and the difficulties that are emerging. We thank Steven Katz, Michael Alles...

...Li Zhang; Duo Pei; Miklos A. Vasarhelyi business reporting new technology obsolete accounting concepts Technology is changing all aspects of business life and forcing adaptation in business processes and product utilization. Disruptive technologies usually bring in cheaper and simpler...