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Taming Large Boards with Sustainability Governance Mechanisms to Mitigate Climate Risk Exposure
Conflicts of interest The authors declare that there is no conflict of interest. References and (2012). ‘Corporate governance and business strategies for climate change and environmental mitigation’, The European Journal of Finance, 18, pp. 311–331. , , and (2024). ‘Corporate governance and financial performance: reframing their relationship in the context of climate change’, Corporate Social Responsibility and Environmental Management, 31, pp. 1493–1509. , , and (2022).
From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL
1. Introduction The rapid advancement of technology in the modern business environment has significantly transformed fundamental accounting and financial reporting processes (Savić and Pavlović 2023). The development of accounting information technology has been crucial in changing how firms operate, control, and disclose financial information (Kraus et al. 2022; Ojha et al. 2023).
From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL
Preprint Article Version 1 This version is not peer-reviewed Version 1 : Received: 29 August 2024 / Approved: 30 August 2024 / Online: 30 August 2024 (23:36:40 CEST) Nofel, M.; Marzouk, M.; Elbardan, H.; Saleh, R.; Mogahed, A. From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL. Preprints 2024, 2024082274. https://doi.org/10.20944/preprints202408.2274.v1 Nofel, M.; Marzouk, M.; Elbardan, H.; Saleh, R.; Mogahed, A.
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