Author

Jewel Kumar Roy

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Open access Oct 2026

Digital Asset Adoption and Regional Digital Inequality: Descriptive Evidence from the United States, EU-10, V4, and IMT-GT

Background Digital asset adoption varies substantially across regions despite improvements in digital infrastructure. This study examines whether digital infrastructure, financial inclusion, and regulatory clarity are associated with regional differences in digital asset adoption and the resulting digital asset龉gap. M...

Jewel Kumar Roy, Joanna Duda, Rafał Kusa · Open Research Europe · 0 citations

Review Open access Jul 2026

Barriers to the Adoption of Artificial Intelligence in Financial Auditing

The role of AI is changing and reshaping auditing processes. However, the adoption of AI in financial auditing remains limited due to auditors' lack of expertise, resistance to change, and unclear regulatory laws. The present study uses Innovation Resistance Theory (IRT) as a base to identify several functional (active...

S. Almasabi, Nidhi Singh, Danish Mehraj et al. · Journal of Global Informatio... · 0 citations