Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2026

• Katarzyna Chłapek & Sylwia Krajewska & Pola Filipowicz, 2026, "Eu Taxonomy In Sustainability Reporting - A Case Study," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2026, issue 1, pages 45-64, DOI: 10.18267/j.cfuc.629.
• Aleksandra Mitrović & Marija Magdincheva Shopova & Snežana Knežević & Marko Milašinović & Jasmina Ognjanović & Malči Grivec & Zorana Agić, 2026, "The Impact of Artificial Intelligence on accounting in hotels: employees' perceptions in North Macedonia and Serbia," Prague Economic Papers, Prague University of Economics and Business, volume 2026, issue 2, pages 285-313.
• Cosmin IonuÈ› LUNGU, 2026, "Navigating Annual Financial Reporting In European Single Electronic Format (Esef): A Guide For Eu-Listed Companies," Journal of Information Systems & Operations Management, Romanian-American University, volume 20, issue 1, pages 200-211, May, DOI: 10.5281/zenodo.21682061.
• Yasemin Acar Uğurlu & Beylem Çelik, 2026, "Bağımsız Denetçilerin Gözünden Yeşil Aklama: Gizli Sınıf Analizi Bulguları
  [Greenwashing through the Eyes of Independent Auditors: Evidence from a Latent Class Analysis]," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 17, issue 3, pages 479-499, July, DOI: 10.20409/berj.2026.508.
• Elham Soleimanizadeh & Allah Karam Salehi & Mehdi Basirat & Ali Afrous, 2026, "Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies)
  [مدل‌سازی حسابداری مدیریت آب بر عملکرد مالی شرکت‌های بورسی: رو," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 259-312, January, DOI: 10.22099/jaa.2026.53505.2520.
• Ali Mashaei & Seyyed Abbas Borhani & Mojgan Safa & Hossein Jahangirnia, 2026, "A Fundamental Approach to Natural Capital Accounting: A Structured Framework Based on Grounded Theory
  [رهیافتی بنیادین بر حسابداری سرمایه طبیعی: رویکردی ساختاریافته مبتنی بر نظریه داده‌بنیاد]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 421-472, January, DOI: 10.22099/jaa.2026.54374.2546.
• Vahid Mennati & Hamideh Asnaashari & Mehran Mosafer, 2026, "The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow
  [تاثیر چسبندگی هزینه بر ارزش شرکت: با نقش تعدیل‌گری جریان‌های نقدی آزاد]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 473-501, February, DOI: 10.22099/jaa.2025.51337.2454.
• Dennis D Fehrenbacher & Naomi S Soderstrom, 2026, "Does ESG information draw more visual attention than financial information?," Australian Journal of Management, Australian School of Business, volume 51, issue 2, pages 416-437, May, DOI: 10.1177/03128962251319724.
• Zengfu Li & Xin Kuang & Yue Gan & Zheng Pan & Yangjun Cai, 2026, "The impact of air pollution on management earnings forecasts: Evidence from China," Australian Journal of Management, Australian School of Business, volume 51, issue 2, pages 561-582, May, DOI: 10.1177/03128962251331084.
• Yi Shi & Haiyan Jiang & Colly He & Larelle (Ellie) Chapple, 2026, "How does economic policy uncertainty influence the timeliness of goodwill impairment? Australian evidence," Australian Journal of Management, Australian School of Business, volume 51, issue 3, pages 829-861, August, DOI: 10.1177/03128962251350343.
• Yanqi Sun, 2026, "The impact of integrated reporting approach on sustainability performance of state-owned enterprises," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 28, issue 8, pages 19709-19744, August, DOI: 10.1007/s10668-024-05633-y.
• Yuhua Chen & Rufei Ma, 2026, "The role of managerial climate awareness in earnings management: driver or deterrent?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 16, issue 2, pages 595-622, June, DOI: 10.1007/s40821-025-00330-w.
• Melek Cibir & Hakan Saritas & Umut Uyar, 2026, "Governance mechanisms within ESG frameworks and earnings management," Future Business Journal, Springer, volume 12, issue 1, pages 1-22, December, DOI: 10.1186/s43093-026-00885-8.
• Emmanuel Mensah & Peter Ackah & Mamdouh Abdulaziz Saleh Al-Faryan, 2026, "Re-examining the accrual earnings management–firm performance nexus: new insights from panel threshold regression and the panopticon metaphor," Future Business Journal, Springer, volume 12, issue 1, pages 1-27, December, DOI: 10.1186/s43093-026-00886-7.
• Nicole Nikiforow & Thorsten Knauer & Svenja Marsula, 2026, "Behavioral effects of feedback in management accounting research: a literature review of the current state," Journal of Business Economics, Springer, volume 96, issue 4, pages 543-571, May, DOI: 10.1007/s11573-025-01251-w.
• Yehui Tong & Zélia Serrasqueiro, 2026, "A Study on the Influence of Intellectual Capital on Firm Performance Before and During the COVID-19 Crisis: Evidence from the High and Medium–High Technology Manufacturing Sectors in Portugal," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 17, issue 1, pages 169-192, February, DOI: 10.1007/s13132-025-02649-1.
• Alexander Pinzger, 2026, "The effects of disclosing an algorithm’s inner workings and analytic thinking on algorithm reliance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 37, issue 1, pages 209-250, March, DOI: 10.1007/s00187-025-00391-y.
• S. A. C. L. Senarath & N. Subramaniam & Z. Gong, 2026, "Managing operational risks in public private partnerships (PPPs): social capital and management control systems (MCS) perspectives," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 37, issue 2, pages 395-425, June, DOI: 10.1007/s00187-026-00410-6.
• Moritz Schneider & Rolf Brühl, 2026, "CFO antecedents of accounting wrongdoing: a literature review," Management Review Quarterly, Springer, volume 76, issue 1, pages 371-419, February, DOI: 10.1007/s11301-024-00485-2.
• Olga Bogachek & Antonio De Vito & Paul Demeré & Francesco Grossetti, 2026, "Using narrative disclosures to predict tax outcomes," Review of Accounting Studies, Springer, volume 31, issue 1, pages 374-412, March, DOI: 10.1007/s11142-025-09914-3.
• Hyun Jung Rim & Jenny Zha Giedt, 2026, "Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements," Review of Accounting Studies, Springer, volume 31, issue 1, pages 167-209, March, DOI: 10.1007/s11142-025-09917-0.
• Musaib Ashraf & Aishwarrya Deore & Ranjani Krishnan, 2026, "The role of identity in corporate governance: evidence from gender differences in the audit committee chair-chief financial officer dyad," Review of Accounting Studies, Springer, volume 31, issue 1, pages 564-612, March, DOI: 10.1007/s11142-025-09921-4.
• Stefan F. Schantl & Alfred Wagenhofer, 2026, "When do corporate penalties for financial misreporting enhance long-term firm value?," Review of Accounting Studies, Springer, volume 31, issue 1, pages 118-166, March, DOI: 10.1007/s11142-025-09925-0.
• Frank Heflin & Mark P. Kim & James R. Moon Jr. & Spencer R. Pierce, 2026, "Post-litigation reporting conservatism," Review of Accounting Studies, Springer, volume 31, issue 1, pages 301-333, March, DOI: 10.1007/s11142-025-09930-3.
• Miles Gietzmann & Francesco Grossetti & Craig M. Lewis, 2026, "Investor distraction and multi-dimensional financial narrative," Review of Accounting Studies, Springer, volume 31, issue 1, pages 334-373, March, DOI: 10.1007/s11142-026-09950-7.
• Mingyi Hung & Yi Ru & Guoman She & Lynn Linghuan Wang, 2026, "Horizon problems in the implementation of bank reporting regulation: evidence from China," Review of Accounting Studies, Springer, volume 31, issue 2, pages 906-943, June, DOI: 10.1007/s11142-025-09927-y.
• Andrew C. Call & Mehmet C. Kara & Matt Peterson & Eric Weisbrod, 2026, "Social media discussion of sell-side analyst research: evidence from Twitter," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1088-1130, June, DOI: 10.1007/s11142-025-09929-w.
• Noah Myers & Mason C. Snow & Nathan Waddoups & David A. Wood, 2026, "Improving the production and reviewing of design science research in accounting," Review of Accounting Studies, Springer, volume 31, issue 2, pages 786-817, June, DOI: 10.1007/s11142-026-09933-8.
• Kyungran Lee & ShinWoo Lee & Gil Sadka, 2026, "ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1019-1050, June, DOI: 10.1007/s11142-026-09936-5.
• Amanda Awyong & Young Jun Cho & Holly Yang, 2026, "Conference calls and information spillover: the role of analyst participation," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1131-1164, June, DOI: 10.1007/s11142-026-09937-4.
• Emily E. Griffith & Linette M. Rousseau & Karla M. Zehms, 2026, "Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1481-1520, June, DOI: 10.1007/s11142-026-09938-3.
• Trent J. Krupa & Michele S. Mullaney, 2026, "The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies," Review of Accounting Studies, Springer, volume 31, issue 2, pages 704-744, June, DOI: 10.1007/s11142-026-09940-9.
• A. Nicole Skinner & Kristen Valentine, 2026, "Green patenting and voluntary innovation disclosure," Review of Accounting Studies, Springer, volume 31, issue 2, pages 864-905, June, DOI: 10.1007/s11142-026-09944-5.
• Daniel P. Lynch & Max Pflitsch & Michael Stich, 2026, "Earnings management around the Tax Cuts and Jobs Act of 2017," Review of Accounting Studies, Springer, volume 31, issue 2, pages 981-1018, June, DOI: 10.1007/s11142-026-09946-3.
• Riddha Basu & Gary Chen & Spencer Pierce, 2026, "Labor unionization and non-GAAP reporting," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1207-1244, June, DOI: 10.1007/s11142-026-09947-2.
• AJ Yuan Chen & Patricia M. Dechow & Samuel T. Tan, 2026, "Corporate response to the Black Lives Matter movement: determinants of speaking out in support of social causes," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1245-1300, June, DOI: 10.1007/s11142-026-09951-6.
• Lili Dai & Ping Gong & Andrew B. Jackson & Zihang Peng, 2026, "Controlling the narrative: managers’ topic-shifting behavior in conference calls," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1165-1206, June, DOI: 10.1007/s11142-026-09952-5.
• Kanyuan Huang & Yakun Wang & T. J. Wong & Tianyu Zhang, 2026, "User anonymity and the informativeness of social media: evidence from a natural experiment," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1051-1087, June, DOI: 10.1007/s11142-026-09953-4.
• Xiaori Zhang & Christine Jiang & Danqing Young, 2026, "Algorithmic trading and intra-industry information transfer," Review of Accounting Studies, Springer, volume 31, issue 2, pages 745-785, June, DOI: 10.1007/s11142-026-09954-3.
• Brant Christensen & Matthew Ege & Nathan Sharp & T. Jeffrey Wilks, 2026, "What do public company audit clients want from their auditor?," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1403-1438, June, DOI: 10.1007/s11142-026-09957-0.
• Jean Jieyin Zeng, 2026, "Do managers learn about their firm’s ownership changes before public disclosure?," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1301-1341, June, DOI: 10.1007/s11142-026-09958-z.
• Marcel Olbert, 2026, "The impact of tax shields on bankruptcy risk and resource allocation," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2252-2296, September, DOI: 10.1007/s11142-025-09890-8.
• David Godsell, 2026, "National security-related foreign investment screening laws and investment efficiency," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2129-2172, September, DOI: 10.1007/s11142-026-09956-1.
• Jing Pan & Edward Sul & Sean Wang, 2026, "Firm–specific information processing and the delayed discovery of macroeconomic news: evidence from earnings announcement returns," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1750-1796, September, DOI: 10.1007/s11142-026-09959-y.
• Braiden Coleman & Karson Fronk & Matthew Hall & Brady Twedt, 2026, "Sound analysis? Investing podcasts and investor information processing," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1837-1876, September, DOI: 10.1007/s11142-026-09960-5.
• Carlyle S. Burd, 2026, "Tax numbers and ETR forecasting," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2208-2251, September, DOI: 10.1007/s11142-026-09962-3.
• Justin Chircop & Shaohua He & Jiancheng Duncan Liu & Guochang Zhang, 2026, "Private firm information dissemination and analysts’ public firm forecast accuracy," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1797-1836, September, DOI: 10.1007/s11142-026-09963-2.
• Fengqin Chen & Jeffrey Ng & Walid Saffar & Detian Yang, 2026, "The spillover effect of private firm disclosure on public firms’ loan pricing," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1970-2010, September, DOI: 10.1007/s11142-026-09964-1.
• Abigail Allen & Melissa F. Lewis-Western & Kristen Valentine, 2026, "Intangible-intensive firms and performance reporting," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1877-1923, September, DOI: 10.1007/s11142-026-09966-z.
• Tim Baldenius & Jing Li & Lin Qiu, 2026, "Relative performance evaluation and the level playing field," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2334-2374, September, DOI: 10.1007/s11142-026-09969-w.
• Stephanie F. Cheng & Yimeng Li & Pengkai Lin, 2026, "Attention to detail: how do information users process exhibits in Form 10-K?," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1677-1713, September, DOI: 10.1007/s11142-026-09970-3.
• Patricia M. Dechow & Weili Ge & Wei Ting Loh & Sarah McVay, 2026, "Beyond earnings quality: evaluating the quality of corporate disclosure practices," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1567-1637, September, DOI: 10.1007/s11142-026-09971-2.
• Xi Chen, 2026, "Mandatory climate risk disclosure, housing prices, and credit supply," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2052-2092, September, DOI: 10.1007/s11142-026-09974-z.
• Azi Ben-Rephael & Joshua Ronen & Tavy Ronen & Mi Zhou, 2026, "“Show Me!” The Informativeness of images in firms’ annual reports," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1924-1969, September, DOI: 10.1007/s11142-026-09975-y.
• William J. Mayew & Jedson Pinto & Xiaoxi Wu, 2026, "On the usefulness of guidance reports," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2423-2485, September, DOI: 10.1007/s11142-026-09977-w.
• Melissa F. Lewis-Western & Timothy A. Seidel & Michael S. Wilkins, 2026, "Do restatements generate contagion? A re-examination," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2558-2586, September, DOI: 10.1007/s11142-026-09979-8.
• Asad Mehmood & Stefano Za & Francesco De Luca, 2026, "Exploring the hybrid organizations debate in the business studies," Review of Managerial Science, Springer, volume 20, issue 1, pages 53-80, January, DOI: 10.1007/s11846-025-00872-3.
• Tytti Elo & Kaisu Puumalainen & Helena Sjögrén & Satu Pätäri & Léo-Paul Dana, 2026, "Future of knowledge-intensive work: stakeholder perceptions on technology-driven changes in the accounting profession," Review of Managerial Science, Springer, volume 20, issue 3, pages 957-993, March, DOI: 10.1007/s11846-025-00896-9.
• Sebastian Eichfelder & Jonas Knaisch & Kerstin Schneider, 2026, "Bonus depreciation as instrument for structural economic policy: effects on investment and asset structure," Review of Managerial Science, Springer, volume 20, issue 4, pages 1097-1130, April, DOI: 10.1007/s11846-025-00885-y.
• Anting Li & Jianqiong Wang & Yaru Yang, 2026, "Dose common institutional ownership constrain tunneling?," Review of Managerial Science, Springer, volume 20, issue 4, pages 1193-1228, April, DOI: 10.1007/s11846-025-00905-x.
• Hyonok Kim & Jungwon Min & Konari Uchida, 2026, "Performance target setting for organizational impression management: overestimated earnings targets after previous target misses," Review of Managerial Science, Springer, volume 20, issue 5, pages 1427-1458, May, DOI: 10.1007/s11846-025-00910-0.
• Efstathios Magerakis & Christina Theodoraki, 2026, "Environmental uncertainty and corporate performance: Can R&D investments provide a silver lining to this cloud?," Review of Managerial Science, Springer, volume 20, issue 6, pages 1871-1913, June, DOI: 10.1007/s11846-025-00923-9.
• Abdullah S. Karaman & Monowar Mahmood & Ali Uyar & Cemil Kuzey, 2026, "ESG performance, environmental degradation, and financial stability: evidence from the energy sector," Review of Managerial Science, Springer, volume 20, issue 8, pages 2771-2799, August, DOI: 10.1007/s11846-025-00952-4.
• Jose Berbel-Vera & Maria Beatriz Gonzalez-Sanchez & Mercedes Barrachina-Palanca & Javier Sánchez-García, 2026, "The role of management control systems for digital transformation success," Review of Managerial Science, Springer, volume 20, issue 8, pages 3031-3065, August, DOI: 10.1007/s11846-025-00961-3.
• Mohammad Ebrahim Nawaiseh, 2026, "The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan," SN Business & Economics, Springer, volume 6, issue 3, pages 1-28, March, DOI: 10.1007/s43546-025-01006-3.
• Sanjib Kumar Mishra & Sasmita Mishra & Rojalina Priyadarshini & Zefree Lazarus Mayaluri, 2026, "Explainable business intelligence for auditable vendor segmentation and payment-traceability monitoring in SAP cross-company check payments," SN Business & Economics, Springer, volume 6, issue 7, pages 1-33, July, DOI: 10.1007/s43546-026-01239-w.
• Ekaterina Ponomareva Reshetnikova, 2026, "Climate performance evaluation of investment portfolios as driver of net zero economy: comparative study and analysis of existing methodologies," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 162, issue 1, pages 121-152, February, DOI: 10.1007/s10290-025-00593-5.
• Mohammad Musa Mia & Md Zahurul Islam & Abu Sayed & Faysal Ahmed & Ataur Rahman & Mohammad Ariful Aziz & Md Samirul Islam, 2026, "Artificial Intelligence in Financial Reporting Fraud Detection: An Empirical Investigation of Auditor Trust as a Mediating Mechanism in U.S. Markets," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 16, issue 6, pages 1-1.
• Veronica Grosu & Victor Cojocaru & Victor Cojocaru & Anastasia Mihaila & Anastasia Mihaila & Galina Badicu & Svetlana Mihaila, 2026, "Integrating IFRS 15 into budgeting and cost estimation for software companies," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 3, pages 177-192, March, DOI: 10.9770/w8368992932.
• Slezák Jiří, 2026, "The Future of Accounting: Determinants of Artificial Intelligence Adoption," Acta Academica Karviniensia, Paradigm, volume 26, issue 1, pages 65-76, DOI: 10.25142/aak.2026.005.
• Remlein Marzena & Rówińska-Kráľ Małgorzata & Pelikánová Radka MacGregor, 2026, "ROE (Net Income) versus ROE-CI (Comprehensive Income): A Multidimensional Analysis of a Time-Honoured Performance Metric," Central European Economic Journal, Paradigm, volume 13, issue 60, pages 192-207, DOI: 10.2478/ceej-2026-0011.
• Fijałkowska Justyna & Lanzalonga Federico, 2026, "Navigating the Computational Turn: Global Trends and Cross-Cultural Challenges in AI-Enabled Financial Statement Analysis," Journal of Intercultural Management, Paradigm, volume 18, issue 1, pages 5-54, DOI: 10.2478/joim-2026-0001.
• Nemcova Jana & Svoboda Patrik & Hampel David, 2026, "Information Asymmetry and Fair Value Accounting: Insights from Residential Real Estate in the UK, Germany, and Spain," Real Estate Management and Valuation, Paradigm, volume 34, issue 1, pages 124-132, DOI: 10.2478/remav-2026-0010.
• Thao Nguyen Phuong, 2026, "Corporate Accrual Quality and Cost of Debt: Evidence from Vietnamese Listed Firms in the Construction and Real Estate Industry," Real Estate Management and Valuation, Paradigm, volume 34, issue 3, pages 117-130, DOI: 10.2478/remav-2026-0029.
• Firmansyah Irman & Adawiyah Wiwiek Rabiatul & Setyorini Christina Tri, 2026, "Integrating Spiritual Social Responsibility Commitment Into MSMES’ Sustainability: Bridging Green Practices in Emerging Economies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 36, issue 2, pages 49-71, DOI: 10.2478/sues-2026-0008.
• Mai Thu Thuy Pham, 2026, "Cash-Backed Earnings Quality and Price-to-Book Valuation among Global Clean200 Firms," Economic Research Guardian, Mutascu Publishing, volume 16, issue 2, pages 212-232, December.
• Yi Zheng & He Ren, 2026, "Does Fintech and Digitalization Adoption Impact Employee Performance Efficiency? Evidence from a Machine Learning Approach," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., volume 16, issue 01, pages 1-39, March, DOI: 10.1142/S2010139226500023.
• Philip Sinnadurai & Khakan Najaf & Jac Birt, 2026, "It’s Within the Family — Executive Remuneration Policies of Nanyang Companies in Malaysia," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 01, pages 1-35, March, DOI: 10.1142/S0219091526500050.
• V. Vijayagopal & M. Thenmozhi, 2026, "Are Family Firms Selective in Tax and Accounting Aggressiveness? Evidence from India," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 01, pages 1-34, March, DOI: 10.1142/S0219091526500086.
• Rick Johnston, 2026, "Securities and Exchange Commission Comment Letter Research — Quo Vadis?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 02, pages 1-26, June, DOI: 10.1142/S0219091526500128.
• Le Emily Xu & Kun Yu, 2026, "CSR Report Readability: Does It Matter to Analyst Recommendations and Information Environment?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 02, pages 1-43, June, DOI: 10.1142/S0219091526500141.
• Adnan Shoaib & Muhammad Ayub Siddiqui & Muhammad Bilal Saeed, 2026, "Leverage, Firm Fundamentals And Earnings Management Under Nonlinear Assumptions: Evidences From Apta Economies," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 71, issue 02, pages 547-576, March, DOI: 10.1142/S0217590821500636.
• Tingting Liu & Junrui Zhang & Jie Wu, 2026, "Forward-Looking Statements in Annual Reports and Firms’ Financing Constraints: A Machine Learning Approach," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 01, pages 1-38, March, DOI: 10.1142/S1094406025500064.
• Asheq Rahman & Lin Ma, 2026, "Is Language Diversity in Corporate Tweets the Online Rosetta Stone?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 01, pages 1-57, March, DOI: 10.1142/S109440602550012X.
• Adeyemi Adebayo & Barry Ackers, 2026, "Worlds of Assurance — Where We Are and Where We Are Headed: A Review of the Literature," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-83, June, DOI: 10.1142/S1094406025300047.
• Keishi Fujiyama & Sidney J. Gray & Yuya Koga, 2026, "Transitioning from a Bank-Based Toward an Equity-Outsider Financing System in Japan: The Impact on Income Smoothing Practice over 45 Years," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-55, June, DOI: 10.1142/S1094406025500088.
• Yan Dong & Steven Xianglong Chen & Minjoo Kim, 2026, "Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-44, June, DOI: 10.1142/S109440602550009X.
• Adam Aoun & Leonidas C. Doukakis & Georgios A. Papanastasopoulos, 2026, "Family Ownership and the Accrual Anomaly," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-50, June, DOI: 10.1142/S1094406025500106.
• Davide Rizzotti, 2026, "Discussion of “Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firmsâ€," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-9, June, DOI: 10.1142/S1094406025800034.
• Lucia Pierini & Gianfranco Siciliano, 2026, "Discussion of “Family Ownership and the Accrual Anomalyâ€," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-8, June, DOI: 10.1142/S1094406025800058.
• Hye Sun Chang, 2026, "Discussion of “CSR and Negative Corporate Events: The Moderating Role of Managerial Overconfidence”," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 03, pages 1-11, September, DOI: 10.1142/S109440602580006X.
• Kristian D. Allee & Lisa S. Anderson & Michael J. Crawley, 2026, "The Impact of Linguistic Distance and Financial Reporting Readability on Foreign Holdings of U.S. Stocks," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 03, pages 1-37, September, DOI: 10.1142/S109440602650006X.
• Andreas Charitou, 2026, "Analysts’ Information Environment and Voluntary Turn Away from IFRS: A Discussion," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 03, pages 1-13, September, DOI: 10.1142/S1094406026800028.
• Masanobu Kosuga & Shufuku Hiraoka (ed.), 2026, "Time-Based Accounting:Productivity and Management Perspectives," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14273, ISBN: ARRAY(0x7811b828).
• Roger J Willett, 2026, "Accounting Measurement and Economic Value," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14469, ISBN: ARRAY(0x78018688).
• Roger Hussey & Audra Ong, 2026, "Financial and Sustainability Reporting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14562, ISBN: ARRAY(0x78c14c08).
• Masanobu Kosuga, 2026, "Constructing the Theoretical Framework of Multidimensional Measures for Time-Based Management Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Kazuki Hamada, 2026, "Importance of Financial Supply Chain Management: Management Considering Cash Conversion Cycle," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Tamiya Mizushima, 2026, "The Significance of Time in Throughput Accounting, Amoeba Management, and MQ Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Mitsuru Kitagawa, 2026, "Solution Sales Activities from Time-Based Accounting in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Soichiro Higashi & Seiko Taki, 2026, "Study on the Monetary Valuation of Unpaid Work in Japan — Impact Evaluation Methods for Unpaid Work," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Shufuku Hiraoka, 2026, "The Relationship between an Hourly Salary Equivalent Amount and Working Hours in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Masayuki Tanimori, 2026, "The Transformation of Cost Accounting in Japanese Banks: Moving from Volume-Driven to Time-Driven Models," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Tsutomu Yoshioka, 2026, "Application of AI Technology to Improve Time Productivity: A Case Study of a Hotel Specializing in Lodging," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Noriyuki Imai, 2026, "Integrating Medium- to Long-term Schemas and Short-term Schemas: A Study of the Toyota Production System and its Impact on the Capital Market," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Haruo Otani, 2026, "Design and Use of Profitability Per Hour in Organizations Utilizing Amoeba Management: A Case Study of Company X in the Food Service Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Yoshitaka Myochin, 2026, "Customer Accounting Adoption and Management Accounting Change in Japanese Financial Firms," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Yumiko Tsukuba, 2026, "ESG Accounting in Japan: Schmalenbach’s Theory of Cost Accounting Cartels," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Gadžo, Amra & Jagodić, Anida & Delić, Erna, 2026, "Grant Auditing in Focus: Perspectives of State Auditors and Beneficiaries on Efficiency and Challenges," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 337863.
• Gałuszka, Jolanta & Ręczajski, Piotr & Ćwiąkała, Michał & Górka, Ernest & Baran, Dariusz & Wojak, Gabriela & Chmiel, Jarosław & Frach, Artur & Piwnik, Jerzy & Stochmal, Małgorzata, 2026, "Trademark Leasing as a Tax Benefit Instrument," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 29, issue 1, pages 582-595, DOI: 10.35808/ersj/4332.
• Korpaniuk, Tetiana & Bumane, Inga & Borovych, Oksana & Lytovchenko, Iryna & Metelytsia, Volodymyr & Lytovchenko, Ruslan, 2026, "Accounting as a tool for ensuring financial inclusion in the context of digitalization of banking services," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 2, issue 67, pages 208-222, DOI: 10.55643/fcaptp.2.67.2026.5064.
• Mdhlalose, Dickson, 2026, "Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 1, pages 30-41, DOI: 10.36733/jia.v4i1.13758.
• Metelytsia, Volodymyr & Kraievskyi, Volodymyr & Taran, Serhii, 2026, "Sustainability reporting and assurance practices in agribusiness: A comparative institutional analysis of Ukraine and Germany," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 12, issue 2, pages 136-168, DOI: 10.51599/are.2026.12.02.06.
• Mdhlalose, Dickson, 2026, "The Role of Digital Technologies in Shaping SME Management Accounting: Evidence and Implications from South Africa," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341046.
• Mdhlalose, Dickson, 2026, "The Impact of Emerging Technology Stacks on Audit Quality and Risk: From Siloed Tools to Integrated Audit Ecosystems Across the Audit Cycle," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341496.
• Mdhlalose, Dickson, 2026, "The Evolution of the Balanced Scorecard in the JSE Top 40: Adaptation, Digital Integration, and Environmental, Social, and Governance Convergence," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341497.
• Mdhlalose, Dickson, 2026, "Management Accounting for Consequence Management in South African State-Owned Enterprises: Redesigning Accountability Architectures," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341498.
• Glenk, Gunther & Gschwind, Katrin & Reichelstein, Stefan, 2026, "Decarbonizing a portfolio of operating assets: Cost estimates for vehicle fleets," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-011.
• Jose J. Canals-Cerda, 2026, "Model Risk Under CECL: A Consumer Finance Perspective," Working Papers, Federal Reserve Bank of Philadelphia, number 26-09, Feb, DOI: 10.21799/frbp.wp.2026.09.
• Hayri CENGÄ°Z, 2026, "Career Inaction Scale: A Scale Adaptation Study," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 1, DOI: 10.25295/fsecon.1735460.
• Mehmet Nedim UYGUR & Yusuf ÇUKACI, 2026, "Comparison of Resource Consumption Accounting with Traditional Costing Systems: an Application in a Logistics Company," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1849867.
• Ä°brahim KAYA, 2026, "The Impact of Financial Performance Indicators on Executive Compensation," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1767819.
• Carmen E. Stoenoiu, 2026, "Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr246, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Diana Jeremejeva, 2026, "The Core of Intangibles: Diverse Perspectives," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr248, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Meita Larasati, 2026, "Future Research Directions on Whistleblowing in Accounting: An Extended Theory of Planned Behavior Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr251, Jun, DOI: https://doi.org/10.35609/afr.2026.1.
• Elmahdi Tcham & Malika Souaf & Youssef El Wazani, 2026, "Moroccan Chartered Accountants and ESG Reporting: Towards a Strategic Repositioning in a Context of Regulatory Transition
  [Experts-comptables marocains et reporting ESG : vers un repositionnement stratégique dans un contexte de transition réglemen," Post-Print, HAL, number hal-05491857, DOI: 10.5281/zenodo.18393782.
• Rahma Mzouri & Abdelkrim Kandrouch, 2026, "Business Failure Prediction: A Comparison of Discriminant Analysis, Logit Regression, and PLS Regression
  [Prévision de la défaillance des entreprises : comparaison de l'analyse discriminante, la régression logit et PLS Business Failure Prediction:," Post-Print, HAL, number hal-05652823, Jun, DOI: 10.5281/zenodo.20500100.
• Axel Durand Semboung & Vatis Christian Kemezang, 2026, "Migrant remittances and inclusive growth in Sub-Saharan Africa: Investment as the main transmission mechanism
  [Migrants et croissance inclusive en Afrique subsaharienne : l'investissement comme principal mécanisme de transmission]," Post-Print, HAL, number hal-05689191, Jul, DOI: 10.5281/zenodo.21217238.
• Shqipdona Hashani Siqani & Arbana Sahiti Ramushi, 2026, "Reframing Accountability through Digital Transformation in Non-Governmental Organizations," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 77, issue 2, pages 108-121, DOI: 10.32910/ep.77.2.3.
• Yelyzaveta Shubenko, 2026, "Strategic Management and Analytical Tools for Performance Assessment of Charitable Organizations: Scientific Discourse and Practical Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 219-227, March, DOI: 10.33146/2518-1181-2026-1(111)-219-.
• Viktoriia Novodvorska, 2026, "Ethics of a Professional Accountant: Challenges in Wartime," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 27-35, March, DOI: 10.33146/2307-9878-2026-1(111)-27-3.
• Serhii Ostapchuk & Lesia Voliak, 2026, "Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-44, March, DOI: 10.33146/2307-9878-2026-1(111)-36-4.
• Nataliya Struk, 2026, "Assessment of Cybersecurity of Accounting Information in the Innovative Activities of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 57-70, March, DOI: 10.33146/2518-1181-2026-1(111)-57-7.
• Nazariy Tsymbaliuk, 2026, "Transformation of Management Accounting in Agricultural Holdings: From Local Fragmentation to Corporate Unification," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 101-111, May, DOI: 10.33146/2518-1181-2026-2(112)-101-.
• Yelyzaveta Shubenko, 2026, "Demonstration Workshop as a Tool for Overcoming Cognitive Overload in Teaching Accounting IT Disciplines," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 123-132, May, DOI: 10.33146/2518-1181-2026-2(112)-123-.
• Tetyana Butenko & Viktoriia Butenko, 2026, "Luca Pacioli's Double-Entry Principle as a Basis for Internal Control and Reliability of Mandatory Sustainability Reporting under ESRS," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 24-32, May, DOI: 10.33146/2518-1181-2026-2(112)-24-3.
• Stanislav Vasylishyn & Inna Gryshova & Nataliia Zhuk & Yuliia Nezhyd, 2026, "Methodology for the Assessment and Improvement of Accounting for Loss Allowances for Expected Credit Losses on Impaired Financial Assets under IFRS 9: the Case of Receivables of Ukrainian Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-43, May, DOI: 10.33146/2518-1181-2026-2(112)-33-4.
• Tetyana Demchenko, 2026, "The Impact of Cyber Risks on the Functioning of the Accounting System and Their Management," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 44-52, May, DOI: 10.33146/2518-1181-2026-2(112)-44-5.
• Oksana Nesterenko & Nataliia Kashchena, 2026, "Development of the Narrative Component of Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 63-71, May, DOI: 10.33146/2518-1181-2026-2(112)-63-7.
• Serhii Ostapchuk & Nataliia Tsaruk, 2026, "Disclosure of Land Use Indicators in Sustainability Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 72-81, May, DOI: 10.33146/2518-1181-2026-2(112)-72-8.
• Yulia Peretiatko, 2026, "Specifics of Applying Research Methods in Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 82-89, May, DOI: 10.33146/2518-1181-2026-2(112)-82-8.
• Maryna Resler, 2026, "Architecture of Accounting and Analytical Support for Managing the Enterprise's Economic Security in the Context of Digital Transformation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 90-100, May, DOI: 10.33146/2518-1181-2026-2(112)-90-1.
• Nafis Dwi Kartiko & Amrie Firmansyah, 2026, "Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 29, issue 1, pages 119-146, February, DOI: https://doi.org/10.59091/2460-9196..
• Akbar Syahid Rabbani & Jongsu Lee, 2026, "Hierarchical Bayesian Evidence on CBDC Adoption: The Case of Indonesia’s Digital Rupiah," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 29, issue Spesial I, pages 101-132, June, DOI: https://doi.org/10.59091/2460-9196..
• Marcel Steller & Erich Pummerer, 2026, "Auditor’s liability, audit quality and inflation: an economic analysis," European Journal of Law and Economics, Springer, volume 62, issue 1, pages 165-188, August, DOI: 10.1007/s10657-026-09882-2.
• Geng Niu & Yi Wang & Bohui Zhang & Yang Zhou, 2026, "Historical Slave Trade and Corporate Tax Evasion in Africa," Journal of Business Ethics, Springer, volume 203, issue 3, pages 575-591, January, DOI: 10.1007/s10551-025-06036-3.
• Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026, "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, volume 204, issue 2, pages 367-390, March, DOI: 10.1007/s10551-025-06041-6.
• Chun Guo & Jingbo Luo & Jing Shi, 2026, "Navigating Ethical Waters: Trade Credit Provisions for Related-Party Customers," Journal of Business Ethics, Springer, volume 204, issue 2, pages 479-504, March, DOI: 10.1007/s10551-025-06100-y.
• Leonardo Gambacorta & Salvatore Polizzi & Alessio Reghezza & Enzo Scannella, 2026, "Do Banks Practice What They Preach? Brown Lending and Environmental Disclosure in the Euro Area," Journal of Financial Services Research, Springer;Western Finance Association, volume 69, issue 1, pages 135-179, April, DOI: 10.1007/s10693-024-00435-9.
• Silvia Panfilo & Luigi Vena & Salvatore Sciascia & Alessandro Cortesi, 2026, "The value relevance of integrated reporting quality: the role of the legal environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 30, issue 2, pages 397-428, June, DOI: 10.1007/s10997-025-09754-y.
• Kun Su & Miaomiao Zhang & Chengyun Liu & Tairan Kevin Huang & Yunhe Dong, 2026, "Does managerial ability affect financial derivatives usage? Evidence from China," Review of Derivatives Research, Springer, volume 29, issue 1, pages 1-41, December, DOI: 10.1007/s11147-026-09245-8.
• Jonathan Black & Thomas Godwin & David Harris, 2026, "Does fair value accounting affect how banks convey information about future performance? Evidence from SFAS 115," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 63-100, January, DOI: 10.1007/s11156-025-01394-5.
• Akram Khalilov, 2026, "Informational and cushioning properties of conservative balance sheets: a study of crises resilience," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 313-357, January, DOI: 10.1007/s11156-025-01395-4.
• Stefan Dierkes & Johannes Sümpelmann, 2026, "Valuation, personal taxes, and dividend policy under passive debt management," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 101-118, January, DOI: 10.1007/s11156-025-01397-2.
• Chase Potter & Zhonghua Zhang, 2026, "Does puffery matter? Evidence from online business acquisitions," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 235-267, January, DOI: 10.1007/s11156-025-01400-w.
• Xiaoyu Zhou & Hong Xiao, 2026, "Does the solvency regulatory reform affect the maturity mismatch of life insurers? Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 427-484, January, DOI: 10.1007/s11156-025-01405-5.
• Yan-Yu Chou & Ying-Chou Lin & Yu-Chen Lin, 2026, "The impacts of aggressive accounting choices on auditor changes," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 489-521, February, DOI: 10.1007/s11156-025-01406-4.
• Emmanuel Mamatzakis & Lorenzo Neri & Antonella Russo, 2026, "Board’s interpersonal diversity and financial misreporting: evidence from USA," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 523-557, February, DOI: 10.1007/s11156-025-01407-3.
• Yilun Lu & Adam Harper & Salil K. Sarkar, 2026, "How CEO stock option compensation shapes analyst coverage," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 4, pages 1539-1567, May, DOI: 10.1007/s11156-025-01436-y.
• Hongtao Guo & Yushan Hu & Zhijie Xiao, 2026, "Cash flow forecasting: dealing with serial correlation and idiosyncratic heterogeneity," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 4, pages 1667-1688, May, DOI: 10.1007/s11156-025-01442-0.
• Khaled Abdulsalam & Mohammad Alkhamees, 2026, "The association between accounting reporting complexity and corporate credit ratings: evidence from extended XBRL tags," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 163-188, July, DOI: 10.1007/s11156-025-01450-0.
• Bilal Bilal & Bushra Komal & Songsheng Chen & Umar Nawaz Kayani & Ahsan Akbar, 2026, "Non-professional investors’ perspective on commercialism in auditing: An experimental study," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 421-436, July, DOI: 10.1007/s11156-025-01454-w.
• Brian Du & Scott Fung, 2026, "Does the tail wag the dog? Directional information effects of options trading on earnings management," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 385-419, July, DOI: 10.1007/s11156-025-01456-8.
• Xia Li & Jairaj Gupta & André Aroldo Freitas De Moura, 2026, "Analysts forecasts: the secret sauce stirring up CEOs’ abnormal pay," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 2, pages 649-675, August, DOI: 10.1007/s11156-025-01472-8.
• Doi Takero & Bessho Shun-ichiro & Mori Katsuki, 2026, "Analysis of loss-making corporations using corporate tax returns," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 22, issue 1, pages 1-79, March, DOI: 10.57520/prippr.22-1-4.
• Itzhak Ben-David & Alex Chinco, 2026, "max EPS Payout Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 34960, Mar.
• Itzhak Ben-David & Alex Chinco, 2026, "The max EPS Paradigm for Corporate Finance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34971, Mar.
• Ioannis Thanos & Simeon Karafolas, 2026, "The Accounting Dimension to the Explanation of Financialisation: A Literature Survey in the Case of Merchant Shipping," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 468-498, June.
• Joanna Dynowska & Katarzyna Krysztofiak, 2026, "Segmented Reporting And Its Changes As A Result Of The Covid-19 Pandemic In The Construction And Real Estate Industry," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, volume 21, issue 1, pages 41-51, May, DOI: https://doi.org/10.31648/oej.11268.
• Réka SZABÓNÉ SZÅ KE, 2026, "Accounting Presentation Of Player Rights," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 456-468, July, DOI: 10.47535/1991AUOES35(1)038.
• Victoria BOGDAN & Mărioara BELENEȘI & Réka Melinda TÖRÖK, 2026, "Exploring Gender Patterns In Ai Adoption For Accounting Estimates. A Mixed-Methods Investigation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 478-493, July, DOI: 10.47535/1991AUOES35(1)040.
• Dana-Simona GHERAI & Mariana PIPIȘ & Diana Elisabeta MATICA & Ioan Dan MORAR, 2026, "From Voluntary To Standardized: The Metamorphosis Of Sustainability Reporting Under Esrs And Issb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 504-522, July, DOI: 10.47535/1991AUOES35(1)042.
• Luciana Simona PASCU (MIHÄ‚ILÄ‚) & Oana-Raluca IVAN, 2026, "Mapping The Impact Of Csrd On Non-Financial Reporting: A Systematic Qualitative Review Of Academic Literature And Legislative Provisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 523-538, July, DOI: 10.47535/1991AUOES35(1)043.
• Andreea IURAȘ & Victoria BOGDAN, 2026, "Green Signals Or Strategic Noise? Corporate Reporting Integrity Assessment Through L.I.G.H.T. Index. A Multi-Criteria Comparative Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 539-554, July, DOI: 10.47535/1991AUOES35(1)044.
• Marius Boita & Luminiţa Paiusan & Gheorghe Pribeanu, 2026, "The Role of Sustainable Accounting in Enhancing Financial Stability Under Crisis Conditions: A Romanian Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 582-591, February.
• Alexandra Danila & Gabriela Gheorghiu, 2026, "ESG Reporting Research: A Bibliometric Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 592-598, February.
• Nataliata-Mihaela Frumusanu & Andreea Mihaela Zgardan & Mihaela Martin, 2026, "Robo-Accountants, Robo-Auditors, or Humanoid Professionals? Accounting Education and the Redefinition of the Human Role in the Age of Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 607-617, February.
• Ioana Gemenel & Teodora Maties (Cucerzan), 2026, "European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 618-628, February.
• Alina Melania Ionita & Mircea-Iosif Rus, 2026, "Financial Fraud in Commercial Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 629-637, February.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2026, "From Bookkeeping to Data Analytics: How Digitalization Transforms the Role of Accountants in Romanian SME´s," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 638-645, February.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2026, "Job Satisfaction in Accounting: A Quantitative Study on Organizational and Technological Factors," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 646-655, February.
• Traian Cristin Nicolae, 2026, "Considerations on the Multidimensionality of Financial Reporting in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 672-679, February.
• Traian Cristin Nicolae, 2026, "Perspectives of Amplifying Accounting Paradigms in the Context of Digitalization of Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 680-686, February.
• Silviu Ionel Stoica & Maria Toma & Valentin Radu, 2026, "Digitization of the Public Culture Sector-Operational Efficacy and Reform of Internal Control. Comparative Analysis of Romania and Other European Nations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 716-726, February.
• Michael Florig & Olivier Gossner, 2026, "Market equilibrium with management costs and implications for insurance accounting," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), volume 51, issue 1, pages 41-65, March, DOI: 10.1057/s10713-024-00107-7.
• Naduni Madhavika & Mansi Mansi & Rakesh Pandey & Balkrushna Potdar, 2026, "Modern Slavery Disclosure Practices: A Systematic Literature Review Using Bibliometric and Thematic Content Analyses," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 36-66, March, DOI: 10.1057/s41310-024-00275-y.
• Li Sun & JiaJia Zhong & Ahsan Habib, 2026, "Product market power and audit report lag: evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 67-91, March, DOI: 10.1057/s41310-024-00276-x.
• Mutalib Anifowose, 2026, "Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: the moderating role of ownership structure," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 283-304, June, DOI: 10.1057/s41310-025-00294-3.
• Musah Mohammed Saeed, 2026, "The impact of mandatory IFRS adoption on earnings management and its implications for the cost of debt in emerging economies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 348-364, June, DOI: 10.1057/s41310-025-00312-4.
• Kevin Gauch & Laura Georg Schaffner & Elodie Behnam & Enrico Prinz, 2026, "European cybersecurity disclosure practices: a textual analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 3, pages 871-885, September, DOI: 10.1057/s41310-025-00327-x.
• Lin Zhang & Xue Lei & Kunjian Zhao & Shanshan Yue, 2026, "All talk, no walk: how retail investor voice triggers bank digital washing," Journal of Banking Regulation, Palgrave Macmillan, volume 27, issue 3, pages 1-17, September, DOI: 10.1057/s41261-026-00351-z.
• M. Horváth, Gábor, 2026, "What Does the Balance Sheet (Not) Show? Asset Valuation in the Hungarian Accounting System," Public Finance Quarterly, Corvinus University of Budapest, volume 72, issue 2, pages 112-125, DOI: https://doi.org/10.35551/PFQ_2026_2.
• Egbert, Henrik & Stancheva-Todorova, Eleonora, 2026, "Integrating Concepts of New Institutional Economics in an Accounting Course: A Case Study," MPRA Paper, University Library of Munich, Germany, number 128366, Jan.
• Bertomeu, Jeremy & Cheynel, Edwige & Lunawat, Radhika & Milone, Mario, 2026, "On humans and AI: A financial reporting dilemma," MPRA Paper, University Library of Munich, Germany, number 128775, Apr.
• Bertomeu, Jeremy & Cheynel, Edwige & Hu, Peicong, 2026, "Disclosure under noisy information processing," MPRA Paper, University Library of Munich, Germany, number 128905, Apr.
• Rauf, Saima & Audi, Marc & Ali, Amjad, 2026, "Liquidity Risk Management in the Perspective of Asset Quality, Loan Quality & Governance: A Case Study of Pakistan Banking Industry," MPRA Paper, University Library of Munich, Germany, number 128920.
• Zahid, Haider & Audi, Marc & Ali, Amjad, 2026, "The Role of Cryptocurrency Regulations in Determining Financial Reporting Quality: An Empirical Analysis," MPRA Paper, University Library of Munich, Germany, number 129042.
• Khan, Muhammed Umar & Audi, Marc, 2026, "Financial Reporting Quality, Audit Quality, and Firm Performance: Evidence from Pakistani Listed Firms," MPRA Paper, University Library of Munich, Germany, number 129173.
• Javed, Harris & Audi, Marc & Ali, Amjad, 2026, "Corporate Governance and Sustainability Disclosure: An Empirical Analysis of Environmental Reporting Practices," MPRA Paper, University Library of Munich, Germany, number 129204.
• Majeed, Rafaqat & Audi, Marc & Ali, Amjad, 2026, "Environmental, Social, and Governance Reporting and Financial Reporting Quality in Emerging Markets," MPRA Paper, University Library of Munich, Germany, number 129347.