ISSN · Open Access · Peer-Reviewed

IJAEDF — International Journal of Accounting, ERP & Digital Finance

Established 2026

Open-Access Article Archive

All Articles

4 peer-reviewed articles published in IJAEDF. All articles are freely available under CC BY 4.0.

  • Research ArticleVol. 1 · Issue 1 · 2026· pp. 1–24

    ERP Adoption and Digital Accounting Transformation in SMEs: A Multi-Country Empirical Study

    Dr. Ayesha Rahman, Prof. Rakesh Menon

    This study investigates how Enterprise Resource Planning (ERP) adoption reshapes accounting practices in small and medium-sized enterprises across emerging economies. Using survey data from 412 SMEs in Bangladesh, India, and Vietnam, we examine the mediating role of organisational readiness and the moderating effect of regulatory complexity. Findings indicate that ERP adoption significantly improves the timeliness, accuracy, and decision-relevance of accounting information, with effects amplified where internal change-readiness is high. The study contributes to digital accounting theory by integrating technology-organisation-environment (TOE) and dynamic capabilities perspectives.

    DOI 10.63892/ijaedf.v1i1.001👁 1,180 views⬇ 412 downloads❝ 3 citationsRead article →
  • Research ArticleVol. 1 · Issue 1 · 2026· pp. 25–48

    Blockchain-Enabled Audit Evidence and the Quality of Financial Reporting: Evidence from Listed Firms

    Dr. Tariq Hossain, Dr. Maria Costa

    We examine whether blockchain-anchored transaction trails enhance the quality of audit evidence and, in turn, financial reporting outcomes. Drawing on a panel of 286 listed firms (2019–2024), we find that firms adopting permissioned-ledger evidence pipelines exhibit fewer restatements, lower discretionary accruals, and shorter audit lags. Effects are concentrated in firms audited by Big-4 firms and in jurisdictions with stronger investor protection.

    DOI 10.63892/ijaedf.v1i1.002👁 902 views⬇ 287 downloads❝ 5 citationsRead article →
  • Research ArticleVol. 1 · Issue 1 · 2026· pp. 49–71

    AI-Driven Credit Scoring and Financial Inclusion: A Fintech Field Experiment

    Dr. Linh Nguyen

    This randomised field experiment with a Southeast Asian fintech lender (n = 9,114) evaluates whether machine-learning credit-scoring expands access for thin-file borrowers without raising default risk. The treatment increased approval rates by 18.3 percentage points for previously unscoreable applicants while keeping 90-day default rates statistically indistinguishable from the traditional scorecard arm. We discuss algorithmic fairness audits and regulatory implications for digital finance.

    DOI 10.63892/ijaedf.v1i1.003👁 1,455 views⬇ 503 downloads❝ 2 citationsRead article →
  • Review ArticleVol. 1 · Issue 1 · 2026· pp. 72–98

    ESG Disclosure Quality and the Cost of Capital: A Meta-Analysis of 142 Studies

    Prof. Helena Schmidt, Dr. Samuel Okonkwo

    Synthesising effect sizes from 142 studies (1998–2025; 1.9 million firm-year observations), this meta-analysis estimates the relationship between ESG disclosure quality and firms' cost of equity and debt capital. Random-effects models indicate a statistically significant negative association, moderated by assurance regime, mandatory-disclosure status, and country-level investor protection. Findings inform IFRS S1/S2 implementation debates.

    DOI 10.63892/ijaedf.v1i1.004👁 2,102 views⬇ 891 downloads❝ 7 citationsRead article →