Discussion of: Technology, Ethics, and the Pandemic: Responses from Key Accounting Actors
Regan N. Schmidt
Accounting and the Public Interest2023https://doi.org/10.2308/api-2023-010article
AJG 2ABDC B
Weight
0.46
Abstract
Boulianne, Lecompte, and Fortin (2023) investigate how audit firms, auditing regulators, and the accounting profession publicly acknowledge ethics in technology before and during the early stages of the pandemic. In this discussion, I situate the paper in a broader context and then evaluate elements of the investigation to better understand its contribution. Areas of future research are suggested to further our understanding of the intersection of accounting, ethics, technology, and the pandemic.
2 citations
Evidence weight
0.46
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.29 × 0.4 = 0.12 |
| M · momentum | 0.80 × 0.15 = 0.12 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.