Writing

Insights

Notes, essays, and commentary on accounting research, AI and digital transformation, ESG disclosure, and teaching.

Abstract visual of AI technology intersecting with accounting documents and digital ledgers
AI & Digital June 2026 9 min read

The Metaverse and the Accounting Profession

This paper systematically explores the concept of the metaverse and highlights its significance for accounting research. It examines how consensus-based trust mechanisms and redefined materiality concepts enabled by microtransactions could inspire innovative accounting approaches. A 10-year research roadmap is proposed to guide future scholarly and practical advancements in accounting.

Research Brief August 2026

Generative AI and Everyday Life: Wellbeing, Work, and Skills Before and After ChatGPT (2015-2026)

A research brief comparing the pre-AI era (2015-2022) with the post-AI era (2023-2026) across seven dimensions: quality of life, happiness, perceived freedom, stress, job security, who is most affected, and whether AI lets non-experts perform specialist work. Features 17 interactive ECharts visualisations and 16 downloadable datasets.

Research Brief July 2026

Blockchain and Cryptocurrency in Business: Development, Corporate Adoption, and Impact (2009-2026)

A structured research brief tracing the arc from Bitcoin's emergence through DeFi, stablecoins, CBDCs, and institutional adoption. Covers corporate treasury exposure, accounting standards, global regulatory divergence, systemic risks, and research opportunities. Features 11 interactive ECharts visualisations and eight downloadable datasets.

Research Brief July 2026

Big Data and AI in Business Operations: Google Trends Nowcasting of New Zealand Tourism Demand and AI Adoption in the Sector

A research brief examining search-data nowcasting of NZ tourism demand using verified Google Trends indices against monthly visitor arrivals from Stats NZ, paired with a review of AI modelling and AI agent adoption across the NZ tourism and hospitality sector. Features six ECharts visualisations, sub-period correlation analysis, and downloadable datasets.

Research Brief July 2026

Cybersecurity Risk Disclosure by Publicly Listed Firms: State, Drivers, and Consequences

A structured research brief on the post-mandate landscape of cybersecurity risk disclosure. Covers SEC Form 8-K Item 1.05 and Regulation S-K Item 106, EU NIS2 and DORA, disclosure practices, cross-industry and cross-country variation, capital market consequences, ransomware, and cyber insurance. Features 13 interactive ECharts visualisations and downloadable data files.

AI & Digital

AI and Digital Transformation: Impact on Business Practices, Firm Performance, and Corporate Reporting

A structured research brief synthesising evidence on AI adoption trends, productivity effects, audit transformation, and regulatory developments. Features nine interactive ECharts visualisations.

July 2026 12 min
Textual Analysis

Twenty-Year Review of Textual Analysis and NLP in Accounting and Finance

From dictionaries to large language models: a comprehensive research brief on how textual analysis has reshaped accounting and finance over two decades.

July 2026 10 min
AI & Digital

AI Tokens as an Emerging Asset Class: Economic Logic, Market Evidence, and Accounting Implications

A research brief examining AI computation tokens as tradeable digital units granting access to AI services, covering market evolution, corporate adoption, accounting classification, valuation, and regulatory governance. Features 10 interactive ECharts visualisations and eight downloadable datasets.

July 2026 11 min
AI & Digital

Understanding Large Language Models and Their Implications for Accounting and Finance Research

A primer on how LLMs work: tokens, embeddings, the transformer architecture, training and alignment, capabilities and limitations, applications in accounting practice and research, academic workflow implications, AI safety and governance, and research opportunities. Features eight interactive ECharts visualisations and eight downloadable datasets.

July 2026 13 min

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