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

2023

• Fischer Dov & Ellman Ortal & Schochet Sholom, 2023, "The Decline of Substance over Form in Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 3, pages 373-390, August, DOI: 10.1515/ael-2019-0052.
• Ana-Maria ANDREI & Adriana HORAICU & Marilena ZUCA, 2023, "The Link Between Accounting Analysis And Sustainable Development," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 1, pages 14-26.
• Laura Eugenia Barna, 2023, "The Use Of Erp Systems In The Context Of The Covid-19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 14-20.
• Angelica Bratu, 2023, "Guverna?A Corporativa La Nivelul Municipiului Braila," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 21-28.
• Alina - Gabriela Mares & Raluca - Andreea Stoica, 2023, "The Importance Of Money Laundering Risk Assessment As Part Of Accounting Operations," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 66-71.
• Raluca Andreea Stoica, 2023, "The Role Of Cloud Accounting In Economic Development Of Emerging Countries," Management Strategies Journal, Constantin Brancoveanu University, volume 59, issue 1, pages 94-102.
• Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023, "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 60, issue 2, pages 204-210.
• Mariya Pavlova & Rayna Petrova, 2023, "The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 24-40.
• Мария Павлова & Райна Петрова, 2023, "Настъпващите Промени В Счетоводната Професия И Счетоводната Практика Под Въздействието На Технологиите," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 27-45.
• Zaheda Daruwala, 2023, "Influence of Financial Leverage on Corporate Profitability: Does it Really Matter?," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 4, pages 37-46, July.
• Anis Ali & Nadeem Fatima, 2023, "Do the Size of Oil and Gas Firms Govern their Financial Performance? With Special Reference to Indian Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 2, pages 166-174, March.
• Anis Ali & Nadeem Fatima, 2023, "Growth and Financial Performance Governance by the Total Resources: A Case of Indian Downstream Oil and Gas Firms," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 3, pages 141-148, May.
• Abdul Rahman Shaik & Anis Ali & Ibtisam Dhuwayhi Alanazi, 2023, "Working Capital and Financial Performance in the Energy Sector of Saudi Arabia: Moderating Role of Leverage," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 3, pages 158-163, May.
• Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023, "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, volume 105, issue C, DOI: 10.1016/j.aos.2022.101391.
• Deore, Aishwarrya & Gallani, Susanna & Krishnan, Ranjani, 2023, "The effect of systems of management controls on honesty in managerial reporting," Accounting, Organizations and Society, Elsevier, volume 105, issue C, DOI: 10.1016/j.aos.2022.101401.
• Wang, Laura W. & Yin, Huaxiang, 2023, "The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions," Accounting, Organizations and Society, Elsevier, volume 107, issue C, DOI: 10.1016/j.aos.2022.101425.
• Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023, "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, volume 108, issue C, DOI: 10.1016/j.aos.2023.101452.
• Lai, Karen M.Y. & Khedmati, Mehdi & Gul, Ferdinand A. & Mount, Matthew P., 2023, "Making honest men of them: Institutional investors, financial reporting, and the appointment of female directors to all-male boards," Journal of Corporate Finance, Elsevier, volume 78, issue C, DOI: 10.1016/j.jcorpfin.2022.102334.
• Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023, "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.jcorpfin.2023.102422.
• He, Jing & Lee, Dongyoung, 2023, "Say more to return less? Disclosure subsequent to successful technological innovation," Journal of Empirical Finance, Elsevier, volume 70, issue C, pages 403-426, DOI: 10.1016/j.jempfin.2022.12.012.
• Mian, Rehman U. & Irfan, Saadia & Mian, Affan, 2023, "Foreign institutional investment horizon and earnings management: Evidence from around the world," International Review of Financial Analysis, Elsevier, volume 86, issue C, DOI: 10.1016/j.irfa.2023.102509.
• Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023, "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, volume 86, issue C, DOI: 10.1016/j.irfa.2023.102511.
• Choi, Wonseok & Chung, Chune Young, 2023, "Does better firm information disclosure enhance institutional blockholder monitoring on information asymmetry? Evidence from 10-K readability," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102899.
• Yang, Mo & Li, Yan & Dong, Dayong, 2023, "Strategic information disclosure and the cost of equity capital: Evidence from China," Finance Research Letters, Elsevier, volume 51, issue C, DOI: 10.1016/j.frl.2022.103418.
• Song, Bomi & Chung, Heesun & Kim, Bum-Joon & Sonu, Catherine Heyjung, 2023, "Do business trainings for audit committees matter in organizations? Focusing on earnings management," Finance Research Letters, Elsevier, volume 51, issue C, DOI: 10.1016/j.frl.2022.103423.
• Cai, Wenjing & Cai, Xinni & Wang, Zehao & Yang, Ge, 2023, "The spillover effect of penalty against peer firm leaders——Evidence from earnings management," Finance Research Letters, Elsevier, volume 54, issue C, DOI: 10.1016/j.frl.2023.103701.
• Zhao, Qifeng & Luo, Qianfeng & Tao, Yunqing, 2023, "From chaos to compliance: Standards-setting and financial fraud," Finance Research Letters, Elsevier, volume 55, issue PA, DOI: 10.1016/j.frl.2023.103902.
• Chen, Xia & Wang, Lili & Zhu, Yinghuan & Shang, Yue, 2023, "Has shareholder background been priced?–Evidence from the issuance of financial bonds by financial leasing companies," Finance Research Letters, Elsevier, volume 56, issue C, DOI: 10.1016/j.frl.2023.104155.
• Machokoto, Michael & Bayai, Innocent & Kadzima, Marvelous, 2023, "The nonlinear impact of debt on employment: Does institutional quality matter?," Finance Research Letters, Elsevier, volume 57, issue C, DOI: 10.1016/j.frl.2023.104436.
• Eugster, Nicolas & Wang, Qingxia, 2023, "Large blockholders and stock price crash risk: An international study," Global Finance Journal, Elsevier, volume 55, issue C, DOI: 10.1016/j.gfj.2022.100799.
• Bao, May Xiaoyan & Crabtree, Aaron & Morris, Marc & Wan, Huishan, 2023, "Equity misvaluation and debt markets," Global Finance Journal, Elsevier, volume 58, issue C, DOI: 10.1016/j.gfj.2023.100902.
• Ye, Mao & Zheng, Miles Y. & Zhu, Wei, 2023, "The effect of tick size on managerial learning from stock prices," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101515.
• Fee, C Edward & Li, Zhi & Peng, Qiyuan, 2023, "Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101519.
• Chy, Mahfuz & Kyung, Hoyoun, 2023, "The effect of bond market transparency on bank loan contracting," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101536.
• Chen, Jason V., 2023, "The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101567.
• Kim, Jinhwan & Valentine, Kristen, 2023, "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101577.
• Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina, 2023, "Contracting in the Dark: The rise of public-side lenders in the syndicated loan market," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101586.
• Sani, Jalal & Shroff, Nemit & White, Hal, 2023, "Spillover effects of mandatory portfolio disclosures on corporate investment," Journal of Accounting and Economics, Elsevier, volume 76, issue 2, DOI: 10.1016/j.jacceco.2023.101641.
• Agnes Cheng, C.S. & Xie, Jing & Zhong, Yuxiang, 2023, "Common institutional blockholders and tail risk," Journal of Banking & Finance, Elsevier, volume 148, issue C, DOI: 10.1016/j.jbankfin.2022.106723.
• Kim, Taeyeon & Kim, Hyun-Dong & Park, Kwangwoo, 2023, "Customer concentration and firm risk: The role of outside directors from a major customer," Journal of Banking & Finance, Elsevier, volume 152, issue C, DOI: 10.1016/j.jbankfin.2023.106870.
• Sun, Rui & Guo, Junfei & Yu, Wensong, 2023, "Sponsor, institutional investor, and quotation behavior: Theory and evidence from China," Journal of Economic Behavior & Organization, Elsevier, volume 211, issue C, pages 411-428, DOI: 10.1016/j.jebo.2023.04.010.
• Konchitchki, Yaniv & Xie, Jin, 2023, "Undisclosed material inflation risk," Journal of Monetary Economics, Elsevier, volume 140, issue S, pages 82-100, DOI: 10.1016/j.jmoneco.2023.03.004.
• Li, Yanqiong & Wang, Xiongyuan & He, Jie & Chan, Kam C., 2023, "Supply chain risk disclosure and seasoned equity offering discount," Pacific-Basin Finance Journal, Elsevier, volume 82, issue C, DOI: 10.1016/j.pacfin.2023.102188.
• Ullah, Subhan & Irfan, Muhammad & Kim, Ja Ryong & Ullah, Farid, 2023, "Capital expenditures, corporate hedging and firm value," The Quarterly Review of Economics and Finance, Elsevier, volume 87, issue C, pages 360-366, DOI: 10.1016/j.qref.2021.06.008.
• Tan, Huan & Wang, Zhi, 2023, "The impact of confucian culture on the cost of equity capital: The moderating role of marketization process," International Review of Economics & Finance, Elsevier, volume 86, issue C, pages 112-126, DOI: 10.1016/j.iref.2023.03.010.
• Wei, Tian & Wu, Han & Chu, Gang, 2023, "Is ChatGPT competent? Heterogeneity in the cognitive schemas of financial auditors and robots," International Review of Economics & Finance, Elsevier, volume 88, issue C, pages 1389-1396, DOI: 10.1016/j.iref.2023.07.108.
• Shen, Jianghua & Xie, Lingmin, 2023, "Managerial ability and investment to price sensitivity," International Review of Economics & Finance, Elsevier, volume 88, issue C, pages 928-941, DOI: 10.1016/j.iref.2023.07.024.
• Sun, Li, 2023, "Asset redeployability and readability of annual report," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2022.101843.
• Ge, Yao & Hung, Shengmin & Huang, Wei & Qiao, Zheng & Deng, Xin, 2023, "Mutual fund herding and audit pricing," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2023.101904.
• Majeed, Muhammad Ansar & Xie, Shilei & Ullah, Irfan & Fu, Jianru & Wang, Chunlin, 2023, "Do powerful CEOs affect qualitative financial disclosure? Evidence from accounting comparability," Research in International Business and Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.ribaf.2023.102026.
• Goodhart, Charles & Lastra, Rosa, 2024, "The changing and growing roles of independent central banks now do require a reconsideration of their mandate," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 118448, Nov.
• Bernold, Elizabeth & Gsottbauer, Elisabeth & Ackermann, Kurt A. & Murphy, Ryan, 2023, "Accounting for preferences and beliefs in social framing effects," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119353, Jun.
• Jiménez-Rodríguez, Rebeca & Prats, María A., 2023, "New challenges in international economics and finance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120012, Sep.
• Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023, "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120205, Oct.
• Matringe, Nadia & Power, Michael, 2024, "Memories lost: a history of accounting records as forms of projection," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120410, Jun.
• Bracht, Felix & Mahieu, Jeroen & Vanhaverbeke, Steven, 2023, "The signaling value of legal form in debt financing," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121335, Apr.
• Lee, Kenneth & Aleksanyan, Mark & Harris, Elaine & Manochin, Melina, 2023, "Throwing in the towel: what happens when analysts' recommendations go wrong?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121412, May.
• Bryzgalova, Svetlana & Huang, Jiantao & Julliard, Christian, 2023, "Bayesian solutions for the factor zoo: we just ran two quadrillion models," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126151, Feb.
• Guoyu Lin & Anna Bergman Brown & Eric Lin & Chunhao Xu, 2023, "Unionization and employee welfare: a theoretical investigation using earnings management," Asian Review of Accounting, Emerald Group Publishing Limited, volume 31, issue 2, pages 276-283, January, DOI: 10.1108/ARA-04-2022-0107.
• Paweł Mielcarz & Dmytro Osiichuk & Inna Tselinko, 2023, "The right time for a big bath: asset impairment recognition in earnings management," Central European Management Journal, Emerald Group Publishing Limited, volume 31, issue 2, pages 189-206, May, DOI: 10.1108/CEMJ-12-2021-0156.
• Peterson K. Ozili, 2023, "Earnings Management for Sustainability: The Surplus Income Model of Sustainable Development," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy", DOI: 10.1108/S1569-37592023000110B009.
• Georgiana Ioana Tircovnicu & Camelia-Daniela Hategan, 2023, "Trends in Enterprise Risk Management Research: A Bibliometric Analysis," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Digital Transformation, Strategic Resilience, Cyber Security and Risk Management", DOI: 10.1108/S1569-37592023000111A001.
• Hesham Bassyouny & Michael Machokoto, 2023, "Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 207-227, November, DOI: 10.1108/IJAIM-01-2023-0001.
• Meena Subedi, 2023, "Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 308-344, December, DOI: 10.1108/IJAIM-02-2023-0026.
• Muhammad Ilyas & Rehman Uddin Mian & Affan Mian, 2023, "International evidence on the monitoring role of foreign institutional investors in corporate investment efficiency," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 4, pages 967-997, December, DOI: 10.1108/IJMF-03-2023-0149.
• Kinshuk Saurabh, 2023, "Sources of incentive and entrenchment effects in family firms: balancing self-dealings with operating efficiencies," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 3, pages 581-607, June, DOI: 10.1108/IJMF-06-2022-0257.
• Robert Rieg & Jan-Hendrik Meier & Carmen Finckh, 2023, "Beware of the watchdog! Role communication in job advertisements for management accountants," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 5, pages 889-909, March, DOI: 10.1108/JAAR-07-2022-0188.
• Florian Philipp Federsel & Rolf Uwe Fülbier & Jan Seitz, 2023, "Research-practice gap in accounting journals? A topic modeling approach," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 3, pages 368-400, August, DOI: 10.1108/JAL-03-2023-0047.
• David John Gilchrist & Dane Etheridge & Zhangxin (Frank) Liu, 2023, "Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 2, pages 200-213, May, DOI: 10.1108/JAL-05-2023-0073.
• Dongmin Kong & Shasha Liu & Rui Shen, 2023, "Labor cost stickiness and managerial decisions on human capital adjustment," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 2, pages 325-350, December, DOI: 10.1108/JAL-06-2023-0090.
• Zhe Li & Xinrui Liu & Bo Wang, 2023, "Military-experienced senior executives, corporate earnings quality and firm value," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 3, pages 401-445, August, DOI: 10.1108/JAL-08-2022-0089.
• Joseph Akadeagre Agana & Anna Alon & Stephen Zamore, 2023, "Self-regulation versus government oversight: audit fees research," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 2, pages 340-363, February, DOI: 10.1108/JAL-12-2021-0017.
• Peterson K. Ozili, 2023, "Forensic accounting research around the world," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 1, pages 128-153, September, DOI: 10.1108/JFRA-02-2023-0106.
• Dahlia Robinson & Thomas Smith & James Devin Whitworth & Yiyang Zhang, 2023, "Earnings string breaks, accounting litigation risk and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 7, pages 1024-1052, August, DOI: 10.1108/MAJ-03-2022-3472.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2023, "Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 832-862, May, DOI: 10.1108/MAJ-05-2022-3570.
• Kishore Singh & Peter Best, 2023, "Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?," Pacific Accounting Review, Emerald Group Publishing Limited, volume 35, issue 5, pages 727-745, May, DOI: 10.1108/PAR-07-2022-0103.
• Nguyen Vinh Khuong & Nguyen Thanh Liem & Le Huu Tuan Anh & Bui Thi Ngan Dung, 2023, "Related party transactions, accrual-based earnings management and real activities earnings management in emerging market," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 1, pages 60-76, November, DOI: 10.1108/PAR-08-2022-0112.
• Dmitriy Chulkov & Xiaoqiong Wang, 2023, "Corporate social responsibility and financial reporting quality: evidence from US firms," Studies in Economics and Finance, Emerald Group Publishing Limited, volume 40, issue 3, pages 445-466, January, DOI: 10.1108/SEF-09-2022-0462.
• Mohamed Aymen Ben Moussa & Amira El Feidi, 2023, "The Impact of Leverage on Financial Performance of Tunisian Quoted Firms," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 101-116.
• Boguslawa Bek-Gaik & Anna Surowiec, 2023, "The Value Creation Model in Integrated Reporting: Evidence from Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 23-60.
• Boguslawa Bek-Gaik & Anna Surowiec, 2023, "Sustainable Business Models in Non-Financial Reporting in Polish Practice," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 973-995.
• Ioan-Alexandru Dumitrescu & Alin-Ionuț Dorobanțu, 2023, "Analysis of the impact of financial balance indicators on the stock market performance of companies listed on the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 14, issue 8, pages 72-82, June, DOI: 10.55654/JFS.2023.SP.05.
• Adelina Fometescu & Camelia-Daniela Hațegan, 2023, "Non-financial information reporting: literature review in a bibliometric examination," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 67-80, December, DOI: 10.55654/JFS.2023.SP.18.
• Georgiana-Ioana Țîrcovnicu & Camelia-Daniela Hațegan, 2023, "Integration of Artificial Intelligence in the Risk Management Process: An Analysis of Opportunities and Challenges," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 198-214, November, DOI: 10.55654/JFS.2023.8.15.13.
• Laurențiu Paul Barangă & Elena-Ioana Ifrim, 2023, "The Impact of Corporate Sustainability Reporting Directive on Financial Reporting," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 215-222, November, DOI: 10.55654/JFS.2023.8.15.14.
• Dorotheea Beatrice Ruxandra Chiosea & Camelia-Daniela Hațegan, 2023, "The impact of crisis situations on the financial indicators of Romanian companies," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 42-61, November, DOI: 10.55654/JFS.2023.8.15.03.
• Syaiful Hifni, 2023, "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr228, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Adrien Bonache & Kenneth Smith, 2023, "How Do Stressors Influence Accountants' Performance? A Meta-Analytical Structural Equation Modeling Investigation," Post-Print, HAL, number hal-04074455, Mar, DOI: 10.1108/S1475-148820230000026008.
• Suzana Keglević Kozjak & Tanja Šestanj-Perić, 2023, "Does The Auditor’S Size Influence The Going Concern Assesment? – The Case Of Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 1, pages 85-101, DOI: 10.32910/ep.74.1.4.
• Hrvoje Perčević & Marina Ercegović, 2023, "Do The Effects Of The Fair Value Concept Appliance And Corresponding Deferred Taxes Strongly Affect The Company’S Financial Position And Performance? – Evidence From Croatian Companies From Real Secto," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 5, pages 758-790, DOI: 10.32910/ep.74.5.5.
• Nataliia Shevchuk, 2023, "Normative and Legal Regulation for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-67, March, DOI: 10.33146/2307-9878-2023-1(99)-56-67.
• Putri Dwi Wahyuni & Febrina Mahliza & Agustine Dwianika, 2023, "Factors Affecting Going Concern of the Transport and Logistics Companies," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 81-90, December, DOI: 10.33146/2307-9878-2023-4(102)-81-9.
• Stephanie Monteiro Miller & Aamer Sheikh, 2023, "New Evidence On The Substitution Between Accrual Earnings Management And Real Earnings Management In United States Firms," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 1-14.
• Margaret O’Reilly-Allen & Maria H. Sanchez, 2023, "We’Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 117-127.
• Devon Baranek & Nandini Chandar & Sherry Li, 2023, "What Was Lacking At Luckin? A Case Study Of Ethics And Fraud In A U.S. Listed Foreign Company," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 73-89.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities," Business Education and Accreditation, The Institute for Business and Finance Research, volume 15, issue 1, pages 51-67.
• Jorge Alberto Rivera Godoy, 2023, "FINANCIAL PERFORMANCE OF THE LARGE BANANA GROWING COMPANY IN COLOMBIA DESEMPENO FINANCIERO DE LA GRAN EMPRESA CULTIVADORA DE BANANO EN COLOMBIA Jorge Alberto Rivera Godoy, Universidad del Vall," Revista Global de Negocios, The Institute for Business and Finance Research, volume 11, issue 1, pages 45-54.
• Jorge Alberto Rivera Godoy, 2023, "Financial Performance Of The Large Banana Growing Company In Colombia Desempeno Financiero De La Gran Empresa Cultivadora De Banano En Colombia," Revista Global de Negocios, The Institute for Business and Finance Research, volume 14, issue 1, pages 45-54.
• Terrance Jalbert & Jonathan D. Stewart, 2023, "Time Value Of Money Teaching Tool Extensions: The Inclusion Of Growing Annuities Valor Temporal Del Dinero Extensiones De Las Herramientas De Ensenanza: La Inclusion De Las Anualidades Crecientes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 16, issue 1, pages 35-53.
• Luisa María Vélez Bermello & Gustavo Geovanni Flores Sánchez, 2023, "Necesidades Operativas de Fondos: Diagnóstico de las terminales portuarias ecuatorianas," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 18, issue 1, pages 1-18, Enero - M.
• Emine Serap Kurt, 2023, "Integrated Reporting Research in Turkiye: A Systematic Literature Review (2012-2022)," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 15-42, January, DOI: 10.26650/MED.1224266.
• Rumeysa Atıcı, 2023, "Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 43-55, January, DOI: 10.26650/MED.1227466.
• Ibrahim Kaya & Hakan Ozcelik, 2023, "The Effect of Cash Flows on Firm Performance: A Research on BIST," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 73, issue 73-1, pages 333-358, June, DOI: 10.26650/ISTJECON2022-1209479.
• Ved Dilip Beloskar & S. V. D. Nageswara Rao, 2023, "Did ESG Save the Day? Evidence From India During the COVID-19 Crisis," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, volume 30, issue 1, pages 73-107, March, DOI: 10.1007/s10690-022-09369-5.
• Yetaotao Qiu & Michel Magnan & Shafu Zhang, 2023, "Competitive threat and strategic disclosure during the IPO quiet period," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 375-416, January, DOI: 10.1007/s11156-022-01098-0.
• Dina El Mahdy & Fatima Alali, 2023, "Female CFOs and managerial opportunism," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 3, pages 1161-1207, April, DOI: 10.1007/s11156-022-01124-1.
• Mahmoud Delshadi & Mahmoud Hosseinniakani & Zabihollah Rezaee, 2023, "Does options trading deter real activities manipulation?," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 2, pages 673-699, August, DOI: 10.1007/s11156-023-01162-3.
• Kathryn E. Easterday & Pradyot K. Sen, 2023, "Another look at the dividend-price relationship in the accounting valuation framework," Review of Quantitative Finance and Accounting, Springer, volume 61, issue 3, pages 879-925, October, DOI: 10.1007/s11156-023-01167-y.
• Stanisław Hońko & Marzena Strojek-Filus & Katarzyna Świetla, 2023, "Regulation or deregulation of the accounting profession in a sustainable economy? Evidence from Poland," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 9, issue 3, pages 91-107.
• Christian Leuz & Anup Malani & Maximilian Muhn & Laszlo Jakab, 2023, "Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals," NBER Working Papers, National Bureau of Economic Research, Inc, number 30927, Feb.
• Snejana Bacheva & Daniela Feschiyan & Roumiana Pozharevska & Kameliya Savova, 2023, "Accounting Education in France," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December.
• Daniela Petrova & Adriana Atanasova, 2023, "Research of Audit Services Market in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 187-201, October.
• Ina Lecheva, 2023, "Criteria and Factors for the Selection of a Registered Auditor," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 203-215, October.
• Snejana Bacheva & Rumiana Pozharevska, 2023, "Sustainability Disclosure in Financial Statements - Regulations and Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 11-31, December.
• Ina Lecheva, 2023, "The Audit Services Market Through the Prism of Their Resource Security," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 207-216, December.
• Georgiana Iulia LAZEA & Ovidiu Constantin BUNGET & Anca Diana SUMÄ‚NARU, 2023, "Comparative Analysis Of Cryptocurrencies Versus Fiat Money," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 111-120, December.
• Dorotheea-Beatrice-Ruxandra CHIOSEA & Camelia-Daniela HAÈšEGAN, 2023, "Prediction Of Financial Distress Based On Accounting Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 136-144, December.
• Joseph O. AKANDE & Adedeji D. GBADEBO & Ahmed O. ADEKUNLE, 2023, "Discontinuities In Earnings Distributions: Evidence From South Africa," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 8, issue 2, pages 8-22, September, DOI: http://doi.org/10.47535/1991ojbe169.
• Stephen J & Toni M & Anastasia A, 2023, "Information versus Investment," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 3, pages 1148-1191.
• Cristina Mihaela Lazar & Svetlana Mihaila & Violeta Codrean, 2023, "Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 958-968, August.
• Ana-Carolina Cojocaru & Nicolai Jieri & Nicoleta Asalos, 2023, "Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 670-678, December.
• Lilia Grigoroi & Cristina Mihaela Lazar & Svetlana Mihaila, 2023, "Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 707-717, December.
• Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023, "Organizational Culture, Corporate Governance and Accounting Outcomes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 751-759, December.
• Brid Murphy & Li Sun, 2023, "Asset redeployability and employee performance," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 2, pages 185-199, June, DOI: 10.1057/s41310-022-00158-0.
• Bukvić, Rajko & Pavlović, Radica, 2023, "The Cash Flow Concept in Modern Financial Analysis of Internal Sources of Companies’ Investment Financing," MPRA Paper, University Library of Munich, Germany, number 116053.
• Ozili, Peterson K, 2023, "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper, University Library of Munich, Germany, number 116410.
• Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023, "Financial Statements not Required," MPRA Paper, University Library of Munich, Germany, number 117472, Apr.
• Ozili, Peterson K, 2023, "Forensic accounting research around the world," MPRA Paper, University Library of Munich, Germany, number 118789.
• Ozili, Peterson K, 2023, "Earnings management for sustainability: the surplus income model of sustainable development," MPRA Paper, University Library of Munich, Germany, number 118803.
• Adebayo Olagunju & Risikat Motunrayo Shittu & Titilayo Moromoke Oladejo & Amos Olusola Akinola & Nuka Nadum Nwikpasi & Ruth Tony Obiosa, 2023, "Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms," ACTA VSFS, University of Finance and Administration, volume 17, issue 2, pages 101-124.
• Claudia BURTESCU & Marian TAICU, 2023, "The Accounting, Auditing And Tax Consultancy Services Market In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 22, issue 2, pages 13-20.
• Barkas Panagiotis & Kounadeas Theodoros & Spatharakis Nikolaos Dimitrios, 2023, "Explaining the first effects of Covid-19 on Greek banks’ profitability," Bulletin of Applied Economics, Risk Market Journals, volume 10, issue 2, pages 67-88.
• Angelica BUBOI (DANAILA) & Cristina Gabriela COSMULESE, 2023, "Effect of Market Capitalization on the Association between Firm Size and Corporative Performance of Listed Companies at Bucharest Stock Exchange in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 24, issue 5, pages 815-825, December.
• Henri Teittinen & Venla Laitinen, 2023, "Insights into women?s investment strategies and risk aversion practices ? Findings from Finland," International Journal of Business and Management, International Institute of Social and Economic Sciences, volume 11, issue 1, pages 19-31, May.
• Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023, "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, volume 93, issue 3, pages 509-557, April, DOI: 10.1007/s11573-022-01116-6.
• Jochen Fähndrich, 2023, "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 34, issue 1, pages 9-65, March, DOI: 10.1007/s00187-022-00349-4.
• Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023, "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 34, issue 2, pages 201-233, June, DOI: 10.1007/s00187-023-00355-0.
• Matthias Breuer & Harm H. Schütt, 2023, "Accounting for uncertainty: an application of Bayesian methods to accruals models," Review of Accounting Studies, Springer, volume 28, issue 2, pages 726-768, June, DOI: 10.1007/s11142-021-09654-0.
• William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023, "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, volume 28, issue 2, pages 958-1002, June, DOI: 10.1007/s11142-021-09661-1.
• Christine Weigel & Klaus Derfuss & Martin R. W. Hiebl, 2023, "Financial managers and organizational ambidexterity in the German Mittelstand: the moderating role of strategy involvement," Review of Managerial Science, Springer, volume 17, issue 2, pages 569-605, February, DOI: 10.1007/s11846-022-00534-8.
• Konstantinos Eleftheriou & Patroklos Patsoulis & Michael Polemis, 2023, "Convergence among academic journals in accounting: a note," Scientometrics, Springer;Akadémiai Kiadó, volume 128, issue 2, pages 1055-1069, February, DOI: 10.1007/s11192-022-04588-z.
• Pieter W. Buys, 2023, "The Legitimacy Predicament of Current-Day Accounting Theory," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_13.
• Levan Sabauri & Nadezhda Kvatashidze, 2023, "Sustainability reporting issues," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 11, issue 2, pages 282-289, December, DOI: 10.9770/jesi.2023.11.2(19).
• Vicky Zampeta & Gregory Chondrokoukis, 2023, "Maritime Transportation Accidents: A Bibliometric Analysis," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 16, issue 1, pages 19-26, October.
• ADEYEMI, Adedayo Patrick & GBADAMOSI, Lasun M. & ADEYEMI, Muyiwa B., 2023, "Financial Literacy And Entrepreneurial Traits As Determinants Of The Small And Meduim-Scale Enterprises’ Profitability In Ogun State," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 27, issue 4, pages 26-45, December.
• Johnson Kolawole OLOWOOKERE & Risikat Moturayo SHITTU & Titilope Esther OLOREDE, 2023, "Ownership Structure and Voluntary Disclosure among Nigerian Listed Non-financial Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 41-59.
• Sylwestrzak Marek, 2023, "Applying Benford’s law to detect earnings management," Journal of Economics and Management, Sciendo, volume 45, issue 1, pages 216-236, January, DOI: 10.22367/jem.2023.45.10.
• Pokynchereda Vitalii & Bondarenko Valerii & Pravdiuk Nataliia & Ivanchenkova Larysa & Sokoliuk Ihor, 2023, "Corporate Social Responsibility in Ukraine Under Martial Law: Accounting Aspects," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 45, issue 4, pages 427-437, December, DOI: 10.15544/mts.2023.42.
• Vysochan Oleh S. & Hyk Vasyl & Mykytyuk Nataliya & Vysochan Olha O., 2023, "Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 33, issue 2, pages 49-70, June, DOI: 10.2478/sues-2023-0008.
• Anghel Gabriela & Poenaru Cristina-Elena, 2023, "Forensic Accounting, a Tool for Detecting and Preventing the Economic Fraud," Valahian Journal of Economic Studies, Sciendo, volume 14, issue 2, pages 87-100, December, DOI: 10.2478/vjes-2023-0018.
• Hany Elbardan & Amr Kotb & Maria Ishaque, 2023, "A Review of the Empirical Literature on Audit Market Concentration," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 02, pages 1-34, June, DOI: 10.1142/S1094406023500063.
• Joseph Akadeagre Agana & Solomon George Zori & Anna Alon, 2023, "IFRS Adoption Approaches and Accounting Quality," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 03, pages 1-36, September, DOI: 10.1142/S1094406023500099.
• 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(0x629dddb0), March.
• Dyck, Alexander & Morse, Adair & Zingales, Luigi, 2023, "How pervasive is corporate fraud?," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 327.

2022

• Dutra Sallaberry, Jonatas & Martínez-Conesa, Isabel & Flach, Leonardo, 2022, "Whistleblowing in small and large accounting firms in Brazil," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 6, issue 2, pages 502-502, December, DOI: 10.26784/sbir.v6i2.502.
• İbrahim Mert, 2022, "Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 37, issue 118, pages 13-32, October, DOI: https://doi.org/10.33203/mfy.108427.
• Claudia Cătălina CIOCAN, 2022, "Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 48-59, October, DOI: 10.37945/cbr.2022.10.07.
• Claudia Cătălina CIOCAN, 2022, "Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 3-14, September, DOI: 10.37945/cbr.2022.09.01.
• Alexandra Delia Bugnariu & Cristina Didea (Castrase) & Ion Cozma, 2022, "Research On The Evolution Of Costs Associated With Covid-19 Of A Company From The Automotive Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 41-50, April.
• Valeriu Brabete, 2022, "Implications Of The Information System Regarding The Budgetary Execution Of Expenditures On The Accounting Management Of Public Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 50, pages 31-38, December.
• Attila Szora TAMAȘ & Alexandra Delia BUGNARIU2 & Alin IRIMIA & Ion COZMA, 2022, "Internal Control - Theoretical and Organizational Perspectives in Business Group," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 24, pages 114-122, November.
• Nicolae MÄ‚GDAÅž, 2022, "Ï»¿Effects Of Regulatory Environment Upon The Auditor-Client Relationship," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-12.
• Attila Tamas Szora, 2022, "Ï»¿Re-Qualification Or Tax Evasion?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-16.
• Cristina Mihaela IONESCU (HARALAMBIE), 2022, "Ï»¿Accounting Information - The Basis Of The Company' S Strategic Decisions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-8.
• Nicolae MÄ‚GDAÅž & Gabriel RAITA, 2022, "Ï»¿The Role And Importance Of Legal Aspects Regarding Accounting Expertise," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-1.
• Laura-Eugenia-Lavinia BARNAORCID: & Bogdan-Åžtefan IONESCU, 2022, "Ï»¿The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-2.
• Dan Marius COMAN & Violeta STATE & Cristina Maria VOINEA & Constantin Aurelian IONESCU & Mihaela Denisa COMAN & Deian NICOLICI & Raluca Andreea STOICA, 2022, "Ï»¿Challenges Of The Accounting Profession In The Digital Era: The Impact Of Cloud Computing Technology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-4.
• Assawer Elaoud & Anis Jarboui, 2022, "The External Auditors' Policy After The COVID-19 Pandemic and The Accounting Outlook in Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 1, pages 77-91, March.
• Khalil Feghali & Joelle Matta & Samir Moussa, 2022, "Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 236-269, June.
• Souha Ben Gamra & Fadhila Hamza & Hela Borgi, 2022, "The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 604-630, December.
• Yitong Li, 2022, "Pitching Research for Research-Enabled Students: Reflections on My Experience as A “Test Pilot†Of the Inspir2es “Internship†Initiative," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 631-654, December.
• Anzhelika Mashevska, 2022, "Economic Essence, Forms And Types Of Payments For Employee Benefits," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-13.
• Kateryna Burko, 2022, "Advantages And Risks Of Accounting Outsourcing," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-6.
• Tetyana Demchenko, 2022, "Features Of Accounting For Current Assets Of The Enterprise," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-9.
• Sergiy Bardash & Tatiana Osadcha, 2022, "Tourist Rent In The System Of Rent Theory Concepts: The Accounting Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 8, issue 1, DOI: 10.30525/2256-0742/2022-8-1-9-20.
• Kameliya Savova, 2022, "Effects of COVID-19 in the Financial Statements for a Year of Global Pandemic – Evidence from Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 111-129.
• Mehmet Emin YAŞAR & Kadir GÖKOĞLAN & Meryem KÖK, 2022, "Üniversite Öğrencilerinin Kent Ekonomisine Katkısı Bingöl Üniversitesi Örneği," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 6, issue 1, pages 13-37, August, DOI: https://doi.org/10.33399/biibfad.82.
• Mustafa KISAKÜREK & Merve TÜFEKÇİ, 2022, "Finansal Kriz Döneminde Firmaların Nakit Akış Profilleri ile Finansal Performanslarının Karşılaştırılması BIST’te Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 6, issue 1, pages 245-273, August, DOI: https://doi.org/10.33399/biibfad.90.
• Erhan DAŞTAN & Suat YILDIRIM, 2022, "Transparency as a Corporate Governance Principle and Transparency Levels of Financial Institutions Traded in BIST," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 6, issue 2, pages 207-228, December, DOI: https://doi.org/10.33399/biibfad.10.
• Larysa Ivanchenkova & Halyna Tkachuk & Larysa Skliar & Olha Yevtushevska & Tetiana Markova, 2022, "The role of development of digitalization of accounting, analysis, control and taxation in the digital economy," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 1;2, pages 122-131, DOI: 10.53920/ES-2022-1;2-9.
• André Stenzel & Wolf Wagner, 2022, "Opacity, liquidity and disclosure requirements," Journal of Business Finance & Accounting, Wiley Blackwell, volume 49, issue 5-6, pages 658-689, May, DOI: 10.1111/jbfa.12574.
• 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.
• MARINA Alexandra-Gabriela, 2022, "General Requirements Exposure Draft: Comments About A Responsible Reporting," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 74, issue 2, pages 22-29, September, DOI: 10.56043/reveco-2022-0013.
• ISIP Adrian, 2022, "Outsourcing Of Tax Services: The Case Of Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 74, issue 3, pages 50-70, October, DOI: 10.56043/reveco-2022-0025.
• MARINA Alexandra-Gabriela, 2022, "IFRS FOR SMEs: EVOLUTION AND DISCUSSIONS," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 74, issue 4, pages 43-49, December, DOI: 10.56043/reveco-2022-0036.
• Raluca- Mihaela BOHARU (MIRCEA) & Gabriela CONSTANTIN (ANGHEL) & Cristina – Elena FLOREA (POENARU), 2022, "Social Economy, An Important Source For Local Development," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 103-111.
• Leliana DIANA (BOLCU), 2022, "Online Trade: Vulnerability For Fraud And Tax Evasion," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 3, pages 77-84.
• Teodora-Cezara Porumbacean, 2022, "An Exemplification Analysis Of Materiality Computation Based On The Client'S Specifics," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 134-143.
• Raphael A. Auer, 2022, "Embedded Supervision: How to Build Regulation into Decentralised Finance," CESifo Working Paper Series, CESifo, number 9771.
• Dongshuai Zhao & Zhongli Wang & Florian Schweizer-Gamborino & Didier Sornette, 2022, "Polytope Fraud Theory," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-41, May.
• Bright (Yue) Hong & Timothy W. Shields, 2022, "How Do Reward Versus Penalty Framed Incentives Affect Diagnostic Performance in Auditing?," Working Papers, Chapman University, Economic Science Institute, number 22-06.