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
/ / / M40: General
/ / / M41: Accounting
/ / / M42: Auditing
/ / / M48: Government Policy and Regulation
/ / / M49: Other

2026

• D. G. DeBoskey & Jeff Wang & Lin Wang, 2026, "CFO prior audit experience and firms’ non-GAAP reporting," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 1-32, January, DOI: 10.1007/s11156-025-01390-9.
• Rachael L Lewis & Gillian McAllister & David A Brown & Olivia Rawlings-Way & Nicole C Sutton & Celina McEwen & Deborah Parker & Nelson Ma, 2026, "Set up to fail: Explaining systemic problems in the business model of in-home aged care," Australian Journal of Management, Australian School of Business, volume 51, issue 1, pages 117-146, February, DOI: 10.1177/03128962241309407.
• Ilenia Ascani & Chiara Ancillai, 2026, "Social media marketing and performance measurement: does it take two to tango?," Review of Managerial Science, Springer, volume 20, issue 3, pages 775-823, March, DOI: 10.1007/s11846-025-00891-0.

2025

• Elian-Gabriel MILITARU & Mihai-Răzvan SANDA & Marioara AVRAM, 2025, "Human Capital at the Heart of ESG Reporting: What Does the ESRS S1 Standard Mean for Companies?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 13-19, September, DOI: 10.37945/cbr.2025.09.02.
• Anissa Dakhli & Zouhaira Khelil, 2025, "Impact Of CEO Characteristics On Corporate Tax Avoidance: GMM Approach In French Listed Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 391-416, September.
• Dragos Ovidiu TOFAN & Dinu AIRINEI, 2025, "Digitalization Directions within Financial Audit Missions," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 152-163, February.
• Muhammad Nurul Houqe & Alva Marasigan & Charl de Villiers, 2025, "How Can Vice‐Chancellor Compensation Be Justified? Evidence From New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, volume 65, issue 3, pages 2805-2820, September, DOI: 10.1111/acfi.70019.
• Breuer Matthias, 2025, "Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 123-139, DOI: 10.1515/ael-2022-0093.
• Pau Mascarilla Crespi, 2025, "Elusión Fiscal y Arancelaria: efectos colaterales," Revista de Economía y Finanzas (REyF), Asociación Cuadernos de Economía, volume 3, issue 7, pages 21-30, Enero.
• Dorgyles C.M. Kouakou, 2025, "High-quality financial statements, credit constraints, and labor productivity," Economics Bulletin, AccessEcon, volume 45, issue 4, pages 1885-1897.
• Kwon, Kyungeun Karry & Park, Myung Seok, 2025, "The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100846.
• Wong, Jin Boon & Zhang, Qin, 2025, "The impact of political risks on carbon emissions," Energy Economics, Elsevier, volume 141, issue C, DOI: 10.1016/j.eneco.2024.108130.
• Wang, Junyi & Liu, Qigui & Huang, Wei & Ying, Tingting, 2025, "Silence is gold: Narrative conservatism of SOE managers," International Review of Financial Analysis, Elsevier, volume 103, issue C, DOI: 10.1016/j.irfa.2025.104171.
• Tarzibash, Omar Fikrat Fateh & Ozyapici, Hasan & Adaoglu, Cahit, 2025, "Cash holdings in the US healthcare industry: Do different types of uncertainty matter?," Finance Research Letters, Elsevier, volume 72, issue C, DOI: 10.1016/j.frl.2024.106520.
• Cheng, Qiang & Lin, Pengkai & Zhao, Yue, 2025, "Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101821.
• Alhamad, Omar & Ahmad, Sardar & Ziyang Zhang, John, 2025, "The nuanced interplay between blockholders and audit fees: Empirical evidence from the UK alternative investment market," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100712.
• Zhao, Xiaohui & Yu, Yumiao & Song, Zilong, 2025, "The effect of CFO's accounting firm experience on debt concentration," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104637.
• Xu, Chaohui & Chao, Xiangrui, 2025, "The role of tax incentives in the alleviation of corporate over-financialization: Evidence from China," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104648.
• Wei, Feng & Ding, Binyan, 2025, "The multilevel determinants of overlapping membership on board committees: Evidence from Chinese banks," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102612.
• Guo, Hongling & Zhou, Wei & Chen, Juan & Xie, Guangming, 2025, "Unveiling the contagion effect: How major litigation impacts trade credit," Research in International Business and Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.ribaf.2024.102703.
• Cenciarelli, Velia Gabriella & Greco, Giulio & Mattei, Marco Maria, 2025, "Product market competition and financial default: Evidence from Italian private firms," Research in International Business and Finance, Elsevier, volume 78, issue C, DOI: 10.1016/j.ribaf.2025.103009.
• Joseph Akadeagre Agana & Kwabena Agyarko Gyekye & Kwame Mireku & Daniel Domeher & Kwadjo Appiagyei, 2025, "Usage of generalized audit software in an emerging economy: the modified ITAQ model approach," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 666-685, May, DOI: 10.1108/MAJ-11-2024-4569.
• Siham Habri, 2025, "The Impact of Artificial Intelligence on Public Administration Management
  [L’Impact de l’Intelligence Artificielle sur la Gestion des Administrations Publiques]," Post-Print, HAL, number hal-05443212, Dec, DOI: 10.5281/zenodo.18118335.
• Irfan Rashid Ganie & Tahir Ahmad Wani & Arunima Haldar, 2025, "Examining the Value Creation of Capital Expenditure and R&D Investments in Indian Listed Firms: A Study Utilizing Economic Value Added (EVA)," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 32, issue 1, pages 301-326, March, DOI: 10.1007/s10690-024-09454-x.
• Zbysław Dobrowolski & Jesus Barrena Martinez & Waldemar Sługocki, 2025, "Towards Public Value: the Impact of Supreme Audit Institutions on Financial Ombudspersons in Poland and Spain," Public Organization Review, Springer, volume 25, issue 2, pages 681-694, June, DOI: 10.1007/s11115-025-00823-2.
• Daniela Sanchez & Gary Fleischman & Juan Manuel Sanchez, 2025, "The impact of corporate social responsibility on employee layoffs, severance payments, and voluntary layoff disclosure," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 885-928, October, DOI: 10.1007/s11156-024-01363-4.
• John M. Barrios & Jessie Jianwen Guo & Yanping Zhu, 2025, "Fraud at a Distance? How Remote Work Shapes Financial Misconduct," NBER Working Papers, National Bureau of Economic Research, Inc, number 34417, Oct.
• John M. Barrios & Brian C. Fujiy & Petro Lisowsky & Michael Minnis, 2025, "Measurement Matters: Financial Reporting and Productivity," NBER Working Papers, National Bureau of Economic Research, Inc, number 34536, Dec.
• Inna Abramova & John M. Barrios, 2025, "Financializing the Professions: The Rise of Private Equity in Accounting," NBER Working Papers, National Bureau of Economic Research, Inc, number 34575, Dec.
• Sri Hari Nayudu A. & Chakraborty, Lekha, 2025, "Fiscal Transparency and Budgetary Processes in India: Issues before the 16th Finance Commission," Working Papers, National Institute of Public Finance and Policy, number 25/424, Mar.
• Zhang, Yi & Silva, Beatriz & Moreau, Élodie & Tāne, Hinewera, 2025, "Financial Ratio Analysis: A literature Review Working Paper," MPRA Paper, University Library of Munich, Germany, number 125289, Jul.
• AUDU, Omoakele Gabriel & ADEGBOLA, OluwaFemi Solomon, 2025, "Value relevance of Accounting informational; Evidence from Nigeria Quoted firms," MPRA Paper, University Library of Munich, Germany, number 125905, Aug.
• Lazar, Cristina & Asalos, Nicoleta & Bostan, Ionel, 2025, "Municipal waste management in the post-pandemic period: Deficiencies and risks revealed by public external audit—A focus on Constanța county (Romania)," MPRA Paper, University Library of Munich, Germany, number 126535, Sep, revised 17 Sep 2025.
• Trabelsi, Mohamed Ali, 2025, "L’intelligence artificielle: les métiers de la comptabilité et la gouvernance publique
  [Artificial intelligence: accounting professions and public governance]," MPRA Paper, University Library of Munich, Germany, number 127412, Apr.
• Khalid, Hassam & Ahmad, Khalil & Ali, Amjad, 2025, "The Impact of Information Technology Audits on Audit Efficiency and Effectiveness: Evidence from UK Firms," MPRA Paper, University Library of Munich, Germany, number 127542.
• Christopher Bleibtreu & Mert Erinc & Luciana Orozco & Zhenyang Shi, 2025, "Auditors and client investment efficiency: a quasi-replication and further insights from a regulatory change," Journal of Business Economics, Springer, volume 95, issue 2, pages 257-294, April, DOI: 10.1007/s11573-024-01198-4.
• Richard Frankel & S. P. Kothari & Aneesh Raghunandan, 2025, "The economics of ESG disclosure regulation," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3218-3253, December, DOI: 10.1007/s11142-025-09900-9.
• Mark Zakota, 2025, "EPA scrutiny and voluntary environmental disclosures," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3514-3557, December, DOI: 10.1007/s11142-025-09901-8.
• Majcan Ana & Kolar Iztok, 2025, "Job Satisfaction Among Auditors in Slovenia: An Empirical Study," Naše gospodarstvo/Our economy, Sciendo, volume 71, issue 4, pages 48-62, DOI: 10.2478/ngoe-2025-0023.
• Babajide Oyewo & Dang Khoa Tran, 2025, "Enhancing The Competitiveness Of Business And Management Consulting Firms Through The Application Of Big Data And Analytics," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 70, issue 02, pages 379-407, March, DOI: 10.1142/S0217590821500259.
• Bonhold, Dominik & Peskes, Markus, 2025, "Strategieimplementierung bei Familienunternehmen in der Praxis – Potenziale und Grenzen moderner Methoden (Teil 2)," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 327003.
• Bonhold, Dominik & Peskes, Markus, 2025, "Strategieimplementierung bei Familienunternehmen in der Praxis – Teil 1 - Potenziale und Grenzen moderner Methoden," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 323905.

2024

• Sunday OTUYA, 2024, "Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 5, pages 71-80, May, DOI: 10.37945/cbr.2024.05.07.
• Marius Eugen ROGOZ & Dragoș Andrei STOICA, 2024, "How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 1-10, June, DOI: 10.37945/cbr.2024.06.01.
• Marius Eugen ROGOZ & Dragoș Andrei STOICA, 2024, "How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 51-61, July, DOI: 10.37945/cbr.2024.07.06.
• Sana Masmoudi, 2024, "Evaluating the Effects of ESG Reporting on Earnings Management in An Emerging Economy," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 507-530, September.
• Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024, "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 1, pages 105-134, May.
• MARINA Alexandra-Gabriela & BOGOSLOV Ioana Andreea & SITEA Daria Maria, 2024, "Determinants In The Standards Review Process: An Analysis Of Ifrs For Smes," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 4, pages 38-47, December, DOI: 10.56043/reveco-2024-0033.
• Woschnack Daniela & Hiss Stefanie & Nagel Sebastian & Teufel Bernd, 2024, "Sustainability Disclosure and the Financialization of Social Sustainability," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 14, issue 3, pages 339-367, DOI: 10.1515/ael-2018-0053.
• Oscar Gutierrez, 2024, "On the Range of Applicability of the First-order Approach to Agency Problems," Annals of Economics and Finance, Society for AEF, volume 25, issue 2, pages 649-662, November.
• Jumpei Hamamura & Momoe Hayashi & Koki Wada, 2024, "Customer-friendly sales division, transfer pricing, and the direct channel in the divisionalized firm," Economics Bulletin, AccessEcon, volume 44, issue 3, pages 932-939.
• Natasa Milonas & Gary van Vuuren, 2024, "Simulating Credit Loss Distributions: Empirical Versus the Vasicek Model," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 2, pages 77-88, March.
• Tlotlo Segotso & Jean Damascene Mvunabandi & Masibulele Phesa, 2024, "A Systematic Literature Review of the Challenges of Adopting and Implementing IFRS for SMEs in South Africa," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 5, pages 131-147, September.
• Mosie C. C. Molate & Collins C. Ngwakwe & Nebbel K. Motubatse, 2024, "Analysis of the Relationship between Corporate Branding and Sales Revenue during COVID 19 Pandemic," International Review of Management and Marketing, Econjournals, volume 14, issue 5, pages 48-52, September.
• Shafi Mohamad & N. Fadzlyn & Abdullah Abdulaziz Bawazir & Nik Hasfizul Hassan, 2024, "The Role of Corporate Governance in Sustainability of Malaysian NGOs Operated Elderly Care Centres," International Review of Management and Marketing, Econjournals, volume 14, issue 6, pages 19-25, October.
• Amirkhani, Kourosh & Brown, Jenny & Gramlich, Jeffrey, 2024, "The effect of corporate reputation on accounting conservatism," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2024.100732.
• Dak-Adzaklo, Cephas Simon Peter & Wong, Raymond M.K., 2024, "Corporate governance reforms, societal trust, and corporate financial policies," Journal of Corporate Finance, Elsevier, volume 84, issue C, DOI: 10.1016/j.jcorpfin.2023.102507.
• Cao, Ning & McGuinness, Paul B. & Xi, Chao, 2024, "Majority-of-the-minority shareholder votes and investment efficiency," Journal of Corporate Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.jcorpfin.2024.102656.
• Ma, Qianqun & Zhou, Jianan & Wang, Qi & Wang, Kongwen, 2024, "The impact of key audit matters on goodwill accounting and investment behavior: Evidence from China," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103144.
• Ferjančič, Urša & Ichev, Riste & Lončarski, Igor & Montariol, Syrielle & Pelicon, Andraž & Pollak, Senja & Sitar Šuštar, Katarina & Toman, Aleš & Valentinčič, Aljoša & Žnidaršič, Martin, 2024, "Textual analysis of corporate sustainability reporting and corporate ESG scores," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103669.
• Koch, Jascha-Alexander & Islam, Mohammad Saiful, 2024, "Impact of higher federal funds rates on bank risk during higher inflation in the U.S," Finance Research Letters, Elsevier, volume 60, issue C, DOI: 10.1016/j.frl.2023.104866.
• Islam, Mohammad Saiful & Koch, Jascha-Alexander, 2024, "Can higher federal funds rates control mortgage lending during periods of high inflation and high house prices?," Finance Research Letters, Elsevier, volume 67, issue PA, DOI: 10.1016/j.frl.2024.105849.
• Dou, Yiwei & Hung, Mingyi & She, Guoman & Wang, Lynn Linghuan, 2024, "Learning from peers: Evidence from disclosure of consumer complaints," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101620.
• Bertomeu, Jeremy, 2024, "Disclosure paternalism," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101662.
• Ellahie, Atif, 2024, "Accounting for bubbles: A discussion of Arif and Sul (2024)," Journal of Accounting and Economics, Elsevier, volume 78, issue 2, DOI: 10.1016/j.jacceco.2024.101717.
• Mishra, Dev R, 2024, "Risk-taking incentives and risk-talking outcomes," Journal of Banking & Finance, Elsevier, volume 160, issue C, DOI: 10.1016/j.jbankfin.2023.107080.
• Alhadab, Mohammad & El Diri, Malek, 2024, "Related party transactions and earnings management under the UK different regulatory environments of the main and alternative investment markets," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 56, issue C, DOI: 10.1016/j.intaccaudtax.2024.100640.
• Gu, Xiaozhe & Nagarajan, Nandu J. & Sayrak, Akin & Srinivasan, Dhinu, 2024, "U.S. airline responses to mandated disclosure of non-financial performance," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 1, DOI: 10.1016/j.jcae.2023.100394.
• Danielson, Morris G., 2024, "A robust model to estimate a firm’s average economic return," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 1, DOI: 10.1016/j.jcae.2023.100400.
• Liang, Quanxi & Li, Qiumei & Lu, Meiting & Shan, Yaowen & Wang, Peipei, 2024, "Peer effects on corporate environmental protection: Competition, information cascades or career concerns?," Pacific-Basin Finance Journal, Elsevier, volume 84, issue C, DOI: 10.1016/j.pacfin.2024.102313.
• Su, Kun & Yang, Ruohan & Cui, Qian & Wang, Tianfu, 2024, "The geographic distance of independent directors and stock price crash risk: Evidence from China," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2024.102270.
• Elnahass, Marwa & Alharbi, Rana & Mohamed, Toka S. & McLaren, Josie, 2024, "Women directors’ attributes and demographics: New insights into bank risk," Research in International Business and Finance, Elsevier, volume 71, issue C, DOI: 10.1016/j.ribaf.2024.102444.
• Abhisheck Kumar Singhania & Nagari Mohan Panda, 2024, "Does audit committee composition influence firm performance? Evidence from the top NSE-listed non-financial companies of India," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 10, issue 1, pages 2-18, August, DOI: 10.1108/AJAR-10-2023-0333.
• Thiago Bruno de Jesus Silva & Cristian Bau Dal Magro & Joséilton Silveira da Rocha & Carlos Eduardo Facin Lavarda, 2024, "Management control systems and dynamic capabilities as antecedents to financial performance," European Journal of Management Studies, Emerald Group Publishing Limited, volume 30, issue 1, pages 57-74, December, DOI: 10.1108/EJMS-08-2023-0061.
• Jorien Louise Pruijssers, 2024, "Unlocking auditors’ perceived external employability: exploring antecedents and behavioral consequences," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 3, pages 547-569, February, DOI: 10.1108/JAL-09-2022-0102.
• Adriana Tiron-Tudor & Stefania Mierlita & Francesca Manes Rossi, 2024, "Exploring the uncharted territories: a structured literature review on cryptocurrency accounting and auditing," Journal of Risk Finance, Emerald Group Publishing Limited, volume 25, issue 2, pages 253-276, February, DOI: 10.1108/JRF-10-2023-0258.
• Zenglian Zhang & Wen Shi, 2024, "How does audit digitalization stimulate corporate green innovation? The mediating role of R&D investment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 7, pages 799-820, October, DOI: 10.1108/MAJ-08-2023-4013.
• Dereck Barr-Pulliam & Marc Eulerich & Nicole Ratzinger-Sakel, 2024, "The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 2, pages 138-165, January, DOI: 10.1108/MAJ-08-2023-4021.
• Hanwen Chen & Yang Feng & Aiju Kou & Siyi Liu, 2024, "Does audit quality affect auditors’ career development? Evidence from Chinese audit firms’ demise," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 4, pages 419-441, May, DOI: 10.1108/MAJ-11-2023-4134.
• Michael Neel & Irfan Safdar, 2024, "Financial statement relevance, representational faithfulness, and comparability," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 1, pages 309-339, January, DOI: 10.1007/s11156-023-01205-9.
• Leila Zbib & Kourosh Amirkhani & Douglas Fairhurst, 2024, "Chalk it up to experience: CEO general ability and earnings management," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1007-1036, April, DOI: 10.1007/s11156-023-01228-2.
• Chinwuba A. Okafor & Killian O. Ogiedu & Edosa J. Aronmwan & Efafosa Ogboro, 2024, "Corporate Governance And Real Earnings Management In Nigerian Listed Financial Firms," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 9, issue 2, pages 119-131, September, DOI: http://doi.org/10.47535/1991ojbe201.
• Andreea Larisa Olteanu (Burca) & Elena Claudia Badea Florea & Alina Elena Ionascu, 2024, "Corporate Governance and ESG in Romania, Concept Awareness," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 694-701, August.
• Qazi Ghulam Mustafa Qureshi & Yves Mard & Francois Aubert, 2024, "Do analysts predict managed or unmanaged earnings?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 14, issue 2, pages 527-545, June, DOI: 10.1007/s40821-023-00250-7.
• A. Baltrunaite & T. Orlando & G. Rovigatti, 2024, "The Making of Public Works in Italy: Institutional Features and Regional Characteristics," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 10, issue 3, pages 1195-1232, November, DOI: 10.1007/s40797-023-00241-7.
• Lakshmi Bhooshetty, 2024, "Rejuvenating human resource accounting research: a review using bibliometric analysis," Management Review Quarterly, Springer, volume 74, issue 4, pages 2149-2182, December, DOI: 10.1007/s11301-023-00357-1.
• H. Kent Baker & Satish Kumar & Nitesh Pandey & Anup Srivastava, 2024, "The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1997-2029, June, DOI: 10.1007/s11142-022-09743-8.
• Jungbae Kim, 2024, "The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1491-1523, June, DOI: 10.1007/s11142-022-09750-9.
• Michael Dambra & Bryce Schonberger & Charles Wasley, 2024, "Creating visibility: voluntary disclosure by private firms pursuing an initial public offering," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2468-2517, September, DOI: 10.1007/s11142-023-09763-y.
• Thomas Canace & Jiao Li & Tao Ma, 2024, "Analyst following and R&D investment," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2688-2723, September, DOI: 10.1007/s11142-023-09766-9.
• Marc Eulerich & Aida Sanatizadeh & Hamid Vakilzadeh & David A. Wood, 2024, "Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2318-2349, September, DOI: 10.1007/s11142-024-09833-9.
• Matthew Cedergren & Valerie Li, 2024, "Round number reference points and irregular patterns in reported gross margins," Review of Accounting Studies, Springer, volume 29, issue 4, pages 3293-3327, December, DOI: 10.1007/s11142-023-09780-x.
• Esther Calderon-Monge & Domingo Ribeiro-Soriano, 2024, "The role of digitalization in business and management: a systematic literature review," Review of Managerial Science, Springer, volume 18, issue 2, pages 449-491, February, DOI: 10.1007/s11846-023-00647-8.
• ALAWAED Husam Muhammed Ali & AL-KAWAZ Salah Mahdi Jawad & ABBAS Ali Abdulhassan & ALNASRAWI Salam Adil Abbas, 2024, "Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq," Foundations of Management, Sciendo, volume 16, issue 1, pages 295-310, DOI: 10.2478/fman-2024-0018.
• Tăbîrcă Alina Iuliana & Djaouahdou Réda, 2024, "Varying Levels of Financial and Non-Financial Information Disclosure in the European Union - FSE and BSE Analysis," Valahian Journal of Economic Studies, Sciendo, volume 15, issue 1, pages 39-52, DOI: 10.2478/vjes-2024-0004.
• Voinea Cristina Maria & State Violeta & Coman Dan Marius & Dascălu Ana-Maria, 2024, "The Role and Importance of the Financial Audit Report in the Decision-Making Process in Audited Companies," Valahian Journal of Economic Studies, Sciendo, volume 15, issue 1, pages 87-94, DOI: 10.2478/vjes-2024-0007.
• Ines Simac & Marleen Willekens, 2024, "Competitive Strategies for Small Audit Firms," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 03, pages 1-68, September, DOI: 10.1142/S1094406024500124.

2023

• Marta TACHE & Florentina- Åžtefania NEAGU & Natalia MANEA & Mihaela PURCARU, 2023, "Ï»¿The Benefits Of Pob Inspections. Case Of Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 25, pages 1-11.
• Audinga Baltrunaite & Tommaso Orlando & Ivano Pizzolla & Valerio Ragozini & Gabriele Rovigatti, 2023, "Reverse procedure in public procurement," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 750, Mar.
• Carlo Gola & Valentina Cappa & Patrizio Fiorenza & Paolo Granata & Federica Laurino & Lorenzo Lesina & Francesco Lorizzo & Gabriele Marcelli, 2023, "The governance of blockchains and system based on distributed ledger technology," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 773, Jun.
• Carlo Gola & Patrizio Fiorenza & Federica Laurino & Lorenzo Lesina, 2023, "The use of logic circuits to classify blockchains," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 774, Jun.
• Martins António & Sá Cristina & Taborda Daniel, 2023, "Fair Value and Corporate Taxation: Out through the Door, Back through the Window?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 4, pages 479-499, November, DOI: 10.1515/ael-2021-0046.
• Teodora Nicoleta Lazar & Constan?a Popescu & Iliodor Tiberiu Ple?a, 2023, "Tendencies In Public Audit. Impact On Public Management And Citizens' Lives," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 59-65.
• Marta Sánchez Sancho, 2023, "Reacción de los inversores al uso del aseguramiento de las memo-rias de sostenibilidad como estrategia de impression management," Revista de Economía y Finanzas (REyF), Asociación Cuadernos de Economía, volume 1, issue 2, pages 125-134, Mayo.
• Chin Yee Gan & Lee Lee Chong & Zauwiyah Ahmad, 2023, "The effects of presentation of unrealized gain or loss of equity instruments on investing decision of investors," Economics Bulletin, AccessEcon, volume 43, issue 1, pages 265-279.
• Aineas Kostas Mallios, 2023, "Manipulation in reported dividends: Empirical evidence from US banks," Economics Bulletin, AccessEcon, volume 43, issue 1, pages 441-461.
• Md. Sumon Hossain & Md. Johir Rayhan & Maeen Uddin & S.M. Masudur Rahman, 2023, "Analyzing the Level of CSR Practices in Relation to Customer Satisfaction in the Context of Banking Industry in Bangladesh," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 4, pages 92-101, July.
• Jean Damascene Mvunabandi & Haruna Maama, 2023, "The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 5, pages 119-127, September.
• Imam Hidayat & Tubagus Ismail & Muhamad Taqi & Agus Sholikhan Yulianto, 2023, "The Effects of Environmental Cost, Environmental Disclosure and Environmental Performance on Company Value with an Independent Board of Commissioners as Moderation," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 3, pages 367-373, May.
• Al-Hadi, Ahmed & Habib, Ahsan, 2023, "Consequences of state-level regulations in accounting, finance, and corporate governance: A review," Advances in accounting, Elsevier, volume 60, issue C, DOI: 10.1016/j.adiac.2022.100630.
• Ho, Nam, 2023, "Local competition and auditors' provision of non-audit services," Advances in accounting, Elsevier, volume 63, issue C, DOI: 10.1016/j.adiac.2023.100678.
• Heitmann, Dennis & Chowdhury, Mohammad Ashraful Ferdous & Islam, Mohammad Saiful, 2023, "Heterogeneous impact of Covid-19 on the US banking sector," The North American Journal of Economics and Finance, Elsevier, volume 68, issue C, DOI: 10.1016/j.najef.2023.101990.
• Elnahass, Marwa & Alharbi, Rana & Mohamed, Toka S. & McLaren, Josie, 2023, "The Nexus among board diversity and bank stability: Implications from gender, nationality and education," Emerging Markets Review, Elsevier, volume 57, issue C, DOI: 10.1016/j.ememar.2023.101071.
• Ding, Bin Yan & Wei, Feng, 2023, "Overlapping membership between risk management committee and audit committee and bank risk-taking: Evidence from China," International Review of Financial Analysis, Elsevier, volume 86, issue C, DOI: 10.1016/j.irfa.2023.102501.
• Sun, Zeyu & Li, Xiaohui & Xie, Jing & Cheng, C.S., 2023, "How does dividend payout affect corporate social responsibility? A channel analysis," Journal of Financial Stability, Elsevier, volume 68, issue C, DOI: 10.1016/j.jfs.2023.101165.
• Wilson, Tom & Grossman, Irina & Temple, Jeromey, 2023, "Evaluation of the best M4 competition methods for small area population forecasting," International Journal of Forecasting, Elsevier, volume 39, issue 1, pages 110-122, DOI: 10.1016/j.ijforecast.2021.09.005.
• Sbrana, Giacomo & Silvestrini, Andrea, 2023, "The RWDAR model: A novel state-space approach to forecasting," International Journal of Forecasting, Elsevier, volume 39, issue 2, pages 922-937, DOI: 10.1016/j.ijforecast.2022.03.003.
• Qi, Lingzhi & Li, Xixi & Wang, Qiang & Jia, Suling, 2023, "fETSmcs: Feature-based ETS model component selection," International Journal of Forecasting, Elsevier, volume 39, issue 3, pages 1303-1317, DOI: 10.1016/j.ijforecast.2022.06.004.
• Marisetty, Vijaya Bhaskar & Moturi, Sairam, 2023, "Boundaries of the firm and real earnings management," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 52, issue C, DOI: 10.1016/j.intaccaudtax.2023.100567.
• Yuan, Shuai & Zhang, Wuxue & Zhu, Kaiwen, 2023, "Place attachment, audit pricing and audit quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 2, DOI: 10.1016/j.jcae.2023.100365.
• Albitar, Khaldoon & Al-Shaer, Habiba & Liu, Yang Stephanie, 2023, "Corporate commitment to climate change: The effect of eco-innovation and climate governance," Research Policy, Elsevier, volume 52, issue 2, DOI: 10.1016/j.respol.2022.104697.
• Alharbi, Samar S. & Atawnah, Nader & Ali, Muhammad Jahangir & Eshraghi, Arman, 2023, "Gambling culture and earnings management: A novel perspective," International Review of Economics & Finance, Elsevier, volume 86, issue C, pages 520-539, DOI: 10.1016/j.iref.2023.03.039.
• Deepak Verma & Varun Dawar & Pankaj Chaudhary, 2023, "Do audit attributes impact earnings quality? Evidence from India," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 9, issue 1, pages 25-34, November, DOI: 10.1108/AJAR-12-2022-0428.
• Min Bai & Yafeng Qin & Feng Bai, 2023, "Dividend policy and firm liquidity under the tax imputation system in Australia," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 2, pages 281-303, September, DOI: 10.1108/IJMF-01-2023-0018.
• Robert Faff & David Mathuva & Mark Brosnan & Sebastian Hoffmann & Catalin Albu & Searat Ali & Micheal Axelsen & Nikki Cornwell & Adrian Gepp & Chelsea Gill & Karina Honey & Ihtisham Malik & Vishal Meh, 2023, "Pitching business school researcher profiles," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 4, pages 539-564, September, DOI: 10.1108/JAL-10-2022-0105.
• Sabri Boubaker & Nga Nguyen & Vu Quang Trinh & Thanh Vu, 2023, "Market reaction to the Russian Ukrainian war: a global analysis of the banking industry," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 22, issue 1, pages 123-153, January, DOI: 10.1108/RAF-10-2022-0294.
• Andreea Larisa Olteanu (Burcă) & Alina Elena Ionașcu, 2023, "Navigating the ESG Landscape and Its Impact in the Business and Investment Sector," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 144-158, November, DOI: 10.55654/JFS.2023.8.15.09.
• Evangelos Spiliotis & Fotios Petropoulos & Vassilios Assimakopoulos, 2023, "On the Disagreement of Forecasting Model Selection Criteria," Forecasting, MDPI, volume 5, issue 2, pages 1-12, June.
• Sabri Boubaker & N. Nguyen & V.Q. Trinh & T. Vu, 2023, "Market Reaction to the Russian Ukrainian War: A Global Analysis of the Banking Industry," Post-Print, HAL, number hal-04434025, DOI: 10.1108/RAF-10-2022-0294.
• Nariman Djoudi & Kheira Belhamri, 2023, "Prediction of Financial Failure Using the Altman and Sherrod Model Study of Saidal Institution of Medea Province between 2017 - 2020," Post-Print, HAL, number halshs-04521389, Dec.
• Rosa Hilda Hernandez Sandoval & Gabriel Aguilera Mancilla & Jose Luis Leal Espinoza & Laura Leticia Gaona Tamez & Sergio Arcos Moreno & Eric Arturo Torres Hernandez, 2023, "Procedure To Determine Accumulative Profit Or Deductible Loss At The Exchange Rate In Mexico Procedimiento Para Determinar La Ganancia Acumulable O Perdida Deducible Al Tipo De Cambio En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 16, issue 1, pages 15-24.
• Katherine Gunny & Troy Pollard, 2023, "The role of earnings management via real activities and accrual management in PIPEs," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 2, pages 481-500, August, DOI: 10.1007/s11156-023-01154-3.
• Michał Comporek, 2023, "Accrual-based earnings management and organizational life cycles: Two-dimensional analysis," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 9, issue 1, pages 97-108.
• Vlora Berisha & Fisnik Morina & Alban Hetemi & Blerta Zeqaj, 2023, "The Role of Internal Audit in Credit Risk Management in Commercial Banks," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 115-130, March.
• Scott Baker & Lewis A Kornhauser, 2023, "A Theory of Claim Resolution," The Journal of Law, Economics, and Organization, Oxford University Press, volume 39, issue 1, pages 77-122.
• Emmanuel Mensah & Christopher Boachie, 2023, "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 4, pages 431-450, December, DOI: 10.1057/s41310-023-00185-5.
• Bekana Dembel Tura, 2023, "Banking sector performance evaluation in Ethiopia for the period of growth and transformation plan (GTP-II): private vs public commercial banks," Journal of Banking Regulation, Palgrave Macmillan, volume 24, issue 4, pages 484-494, December, DOI: 10.1057/s41261-022-00209-0.
• Soysa, R.N.K. & Pallegedara, Asankha & Ajantha, Sisira Kumara & Jayasena, D.M. & Samaranayake, M.K.S.M., 2023, "Developing a Sustainability Reporting Index using the Sustainable Development Goals (SDGs) for Sri Lankan Business Firms," MPRA Paper, University Library of Munich, Germany, number 116098, Jan.
• Patel, Rajesh & Khan, Fatima & Silva, Buddhika & Shaturaev, Jakhongir, 2023, "Unleashing the Potential of Artificial Intelligence in Auditing: A Comprehensive Exploration of its Multifaceted Impact," MPRA Paper, University Library of Munich, Germany, number 119616, Aug, revised 05 Dec 2023.
• Hasan, Amena, 2023, "Amalgamation of Commercial Banks in Bangladesh: A Study on its Impact and Implications," MPRA Paper, University Library of Munich, Germany, number 120830, Oct, revised 10 Mar 2024.
• Wolfgang Breuer & Andreas Knetsch, 2023, "Recent trends in the digitalization of finance and accounting," Journal of Business Economics, Springer, volume 93, issue 9, pages 1451-1461, November, DOI: 10.1007/s11573-023-01181-5.
• Shrikant P. Jategaonkar & Linda M. Lovata & Xiaoxiao Song, 2023, "Growth opportunities and earnings management by cross-listed and U.S. firms," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 47, issue 1, pages 157-183, March, DOI: 10.1007/s12197-022-09599-3.
• Salvatore Russo & Stefania Simoni, 2023, "A New Season for PPPs between Strategy and Sustainability Perspective: A Comparative Analysis in the Italian Healthcare Sector," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 07, Oct.
• Temitope Esther OYENEYE & Mathew Idowu ABIMBOYE & Foluke Rachael ODUWOLE & Uwalomwa UWUIGBE, 2023, "Ifrs Adoption And Earnings Management Practices: Evidence From Nigerian Listed Consumer Goods Companies," Business & Management Compass, University of Economics Varna, issue 4, pages 286-297.
• Yelisieieva Oksana & Lyzhnyk Yuliya & Stolietova Iryna & Kutova Natalia, 2023, "Study of Best Practices of Green Energy Development in the EU Countries Based on Correlation and Bagatofactor Autoregressive Forecasting," Economics, Sciendo, volume 11, issue 2, pages 183-197, December, DOI: 10.2478/eoik-2023-0029.
• Indriaty Lely & Thomas Gen Norman, 2023, "Analysis of Hexagon Fraud Model, the S.C.C.O.R.E Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia," Economics, Sciendo, volume 11, issue s1, pages 73-92, December, DOI: 10.2478/eoik-2023-0060.
• Al-Kawaz Salah Mahdi Jawad & Al-Daami Ahmed Naser Abbas & Abbas Ali Abdulhassan, 2023, "The Role of Integration Between Target Costing and Time-Driven Activity-Based Budgeting Techniques in Managing Time and Cost and its Reflection in Achieving Competitive Advantage," Foundations of Management, Sciendo, volume 15, issue 1, pages 187-208, January, DOI: 10.2478/fman-2023-0014.
• Fulop Renata, 2023, "Exploring Determinants of Transfer Pricing Practices Among Romanian Publicly Traded Companies," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 68, issue 3, pages 26-39, December, DOI: 10.2478/subboec-2023-0013.
• Sudi Apak & Mikail Erol & Masum Türker & M. Hanifi AyboÄŸa, 2023, "A Chronological Study of the Evolution of the Turkish Accounting Profession from the Ottoman Period to the Present," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 04, pages 1-31, December, DOI: 10.1142/S1094406023500129.
• Roger Hussey & Audra Ong, 2023, "Understanding Financial Reporting Standards:A Non-Technical Guide," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13389, ISBN: ARRAY(0x5f7e3930), September.
• Leuz, Christian, 2023, "Towards a design-based approach to accounting research," CFS Working Paper Series, Center for Financial Studies (CFS), number 703, DOI: 10.2139/ssrn.4365155.
• Fulop , Renata, 2023, "Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2023), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 4-6 September, 2023", DOI: 10.54820/entrenova-2023-0031.
• Becker, Marco & Dulachyk, Alex & Podinovic, Leon & Ruschmeyer, Hendrik & Spiegeler, Melissa, 2023, "Validierung eines Modells zur Prognose der Insolvenzgefährdung - Eine empirische Analyse am Beispiel der Unternehmen Air Berlin Plc., Deutsche Lufthansa AG, Ludwig Görtz GmbH Hamburg und Tupperware Deutschland GmbH," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 279673.
• Block, Sidney & Friebel, Guido & Heinz, Matthias & Zubanov, Nick, 2023, "Mystery Shopping as a Strategic Management Practice in Multi-Site Service Firms," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277715.

2022

• Bui Anh Tuan & Kim - Hung Pho & Shin-Hung Pan & Wing-Keung Wong, 2022, "Applications in Sciences in the prevention of COVID-19," Advances in Decision Sciences, Asia University, Taiwan, volume 26, issue 4, pages 1-16, December.
• Ion CROITORU & Viorica NEACSU & Silvia MINCIUNA, 2022, "Particularities Of The Financial Accounting Activity In Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 65, issue 1, pages 47-54, March.
• Xiaoyu ZHAN, 2022, "External Public Audit, A Tool To Improve The Decisions By The Management Of Public Funds For Sustainable Development," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 66, issue 2, pages 20-27, September.
• John M. Barrios, 2022, "Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 60, issue 1, pages 3-43, March, DOI: 10.1111/1475-679X.12408.
• Vicente René Encalada Encarnación, 2022, "Una propuesta de modelo con base en NIIF pymes para el mejoramiento de la gestión económica y financiera en pequenas empresas guayaquilenas," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 14, issue 1, pages 49-74.
• Mohanad Fayiz Al-Dweikat & Majdi Wael Alkababji & Othman Othman, 2022, "The Extent To Which Jordanian Commercial Banks Rely On Electronic Disclosure Of Accounting Information To Rationalize Their Credit Decisions In Light Of The Corona Crisis," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 34-48.
• Benjamin Carl Anderson, 2022, "Internal control weaknesses, agency costs, and the value of cash holdings," Economics Bulletin, AccessEcon, volume 42, issue 2, pages 852-866.
• Saeed Rabea Baatwah & Ehsan Saleh Almoataz & Khaled Salmen Aljaaidi, 2022, "Tightened it and ruined it: Earnings management trade-off as a consequence of key audit matters disclosure," Economics Bulletin, AccessEcon, volume 42, issue 2, pages 678-693.
• Modjadji Charlotte Msindwana & Collins C. Ngwakwe, 2022, "Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 3, pages 86-96, May.
• Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022, "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, volume 54, issue 2, DOI: 10.1016/j.bar.2021.100978.
• Zhao, Chen & Li, Yubin & Govindaraj, Suresh & Zhong, Zhaodong (Ken), 2022, "CDS trading and analyst optimism," The British Accounting Review, Elsevier, volume 54, issue 4, DOI: 10.1016/j.bar.2022.101109.
• Cao, Feng & Zhang, Xueyan & Yuan, Rongli, 2022, "Do geographically nearby major customers mitigate suppliers’ stock price crash risk?," The British Accounting Review, Elsevier, volume 54, issue 6, DOI: 10.1016/j.bar.2022.101118.
• Kara, Alper & Nanteza, Aziidah & Ozkan, Aydin & Yildiz, Yilmaz, 2022, "Board gender diversity and responsible banking during the COVID-19 pandemic," Journal of Corporate Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.jcorpfin.2022.102213.
• Breuer, Wolfgang & Knetsch, Andreas, 2022, "Informal authority and economic outcomes of family firms: An issue of national power distance," International Review of Financial Analysis, Elsevier, volume 81, issue C, DOI: 10.1016/j.irfa.2022.102032.
• Trinh, Vu Quang & Kara, Alper & Elnahass, Marwa, 2022, "Dividend payout strategies and bank survival likelihood: A cross-country analysis," International Review of Financial Analysis, Elsevier, volume 81, issue C, DOI: 10.1016/j.irfa.2022.102129.
• Amar, Moty & Chen, Ester & Gavious, Ilanit & Weihs, Hagit, 2022, "Financial reporting misconduct: Evidence from the field," Finance Research Letters, Elsevier, volume 47, issue PA, DOI: 10.1016/j.frl.2021.102540.
• Abdelsalam, Omneya & Elnahass, Marwa & Ahmed, Habib & Williams, Julian, 2022, "Asset securitizations and bank stability: Evidence from different banking systems," Global Finance Journal, Elsevier, volume 51, issue C, DOI: 10.1016/j.gfj.2020.100551.
• Alharbi, Rana & Elnahass, Marwa & McLaren, Josie, 2022, "Women directors and market valuation: What are the “Wonder Woman” attributes in banking?," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 80, issue C, DOI: 10.1016/j.intfin.2022.101611.
• Talagala, Thiyanga S. & Li, Feng & Kang, Yanfei, 2022, "FFORMPP: Feature-based forecast model performance prediction," International Journal of Forecasting, Elsevier, volume 38, issue 3, pages 920-943, DOI: 10.1016/j.ijforecast.2021.07.002.
• Christensen, Hans B. & Macciocchi, Daniele & Morris, Arthur & Nikolaev, Valeri V., 2022, "Financial shocks to lenders and the composition of financial covenants," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101426.
• Leuz, Christian, 2022, "Towards a design-based approach to accounting research," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101550.
• Mamatzakis, Emmanuel, 2022, "An international study on the impact of corruption on analysts’ forecasts," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 48, issue C, DOI: 10.1016/j.intaccaudtax.2022.100486.
• Konda, Laura & Patel, Elena & Seegert, Nathan, 2022, "Tax enforcement and the intended and unintended consequences of information disclosure," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104690.
• Orszaghova, J. & Lemoine, S. & Santo, H. & Taylor, P.H. & Kurniawan, A. & McGrath, N. & Zhao, W. & Cuttler, M.V.W., 2022, "Variability of wave power production of the M4 machine at two energetic open ocean locations: Off Albany, Western Australia and at EMEC, Orkney, UK," Renewable Energy, Elsevier, volume 197, issue C, pages 417-431, DOI: 10.1016/j.renene.2022.07.053.
• Pandher, Gurupdesh, 2022, "Determinants of Return-maximizing CEO Equity & Cash compensation," International Review of Economics & Finance, Elsevier, volume 79, issue C, pages 154-168, DOI: 10.1016/j.iref.2021.11.003.
• Elnahass, Marwa & Salama, Aly & Yusuf, Noora, 2022, "Earnings management and internal governance mechanisms: The role of religiosity," Research in International Business and Finance, Elsevier, volume 59, issue C, DOI: 10.1016/j.ribaf.2021.101565.
• Rong Huang & Xiaojun Lin & Xunzhuo Xi & Desmond Chun Yip Yuen, 2022, "The effect of earnings management on external loan price: evidence from China," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 30, issue 2, pages 277-300, March, DOI: 10.1108/IJAIM-11-2021-0225.
• Abhisheck Kumar Singhania & Nagari Mohan Panda, 2022, "Does AC effectiveness mediate the relationship between knowledge intensity and firm performance? Evidence from India," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 1, pages 235-256, October, DOI: 10.1108/JFRA-06-2022-0214.
• Linh-TX Nguyen, 2022, "The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 3, pages 564-582, March, DOI: 10.1108/JFRA-09-2021-0302.
• Alba Gómez-Ortega & Vera Gelashvili & María Luisa Delgado Jalón & José Ángel Rivero Menéndez, 2022, "Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view," Journal of Risk Finance, Emerald Group Publishing Limited, volume 23, issue 4, pages 437-455, July, DOI: 10.1108/JRF-01-2022-0023.
• Natee Amornsiripanitch & Zeqiong Huang & David Kwon & Jinjie Lin, 2022, "Net Income Measurement, Investor Inattention, and Firm Decisions," Working Papers, Federal Reserve Bank of Philadelphia, number 22-05, Feb, DOI: 10.21799/frbp.wp.2022.05.
• Ashish Kumar Singhal & Narendra Singh Beniwal & Ruby Beniwal & Krzysztof Lalik, 2022, "An Experimental Study of Drift Caused by Partial Shading Using a Modified DC-(P&O) Technique for a Stand-Alone PV System," Energies, MDPI, volume 15, issue 12, pages 1-21, June.
• José V. Segura-Heras & José D. Bermúdez & Ana Corberán-Vallet & Enriqueta Vercher, 2022, "Analysis of Weighting Strategies for Improving the Accuracy of Combined Forecasts," Mathematics, MDPI, volume 10, issue 5, pages 1-12, February.
• Abdeljalal Elhammoudi & Yousra Abkar, 2022, "Déterminants des prix de transfert pour les multinationales marocaines : Étude empirique sur les sociétés cotées à la bourse de Casablanca pour la période 2016-2019 Transfer pricing determinants for Moroccan multinationals: Empirical study on compani," Post-Print, HAL, number hal-03984308, Nov, DOI: 10.5281/zenodo.7373940.
• Meryem Ayad & Said El Mezouari, 2022, "Research on the implication of artificial intelligence in accounting subfields: current research trends from bibliometric analysis, and research directions," Post-Print, HAL, number hal-05138659, Oct, DOI: 10.5281/zenodo.7195995.
• Mohamed Khalil & Sandy Harianto & Yilmaz Guney, 2022, "Do political connections reduce earnings management?," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 273-310, July, DOI: 10.1007/s11156-022-01062-y.
• John M. Barrios & Thomas G. Wollmann, 2022, "A New Era of Midnight Mergers: Antitrust Risk and Investor Disclosures," NBER Working Papers, National Bureau of Economic Research, Inc, number 29655, Jan.
• Inu Imoudu Sule & Henry Emife Monye-Emina, 2022, "The Influence Of Service Quality Dimensions On Customer Satisfaction In The Nigerian Banking Industry," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 7, issue 2, pages 49-62, Septembri, DOI: http://doi.org/10.47535/1991ojbe156.
• Nedyalkova, Plamena & Dimitrova, Darina & Bogdanov, Hristosko, 2022, "New Features in the bulgarian legal framework and financial control practice for compliance with labour legislation in the age of globalization," MPRA Paper, University Library of Munich, Germany, number 111093.
• Peillex, Jonathan, 2022, "Comment expliquer la décision de création d’un fond éthique ?
  [What explain the creation of ethical funds?]," MPRA Paper, University Library of Munich, Germany, number 115067.
• Yolova, Galina & Andreeva, Andriyana & Blagoycheva, Hristina & Dimitrova, Darina & Nedyalkova, Plamena & Bogdanov, Hristosko, 2022, "Правни И Икономически Аспекти На Държавния Контрол За Спазване На Трудовото Законодателство
  [Legal and economic aspects of state control over compliance with labour legislation]," MPRA Paper, University Library of Munich, Germany, number 115533.
• Georgieva, Daniela & Mitkova, Milena, 2022, "Изследване На Същността На Счетоводните Дейности В Контекста На Защитата На Лични Данни
  [A study of accounting activities in the context of personal data protection]," MPRA Paper, University Library of Munich, Germany, number 117777, revised 2022.