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

• 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 Sector," 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, DOI: 10.37075/YB.2023.2.03.
• 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, DOI: 10.37075/RP.2023.4.09.
• 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, DOI: 10.37075/RP.2023.4.10.
• 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, DOI: 10.37075/RP.2023.5.01.
• 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, DOI: 10.37075/RP.2023.5.10.
• 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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(0x580d05e0), 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.
• Prof. Vultur Petronela & Advanced Research Postdoctoral Studies, 2022, "Sustainable Tourism - Solution To The Negative Impact On Tourism," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 39, pages 51-59, 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," 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," 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," 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," 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.
• Khalil ELKOUIRI & Abdillah KADOURI, 2022, "Concentration de la propriété et performance des entreprises industrielles cotées à la bourse de Casablanca," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 3-2, pages 45-62.
• Sofia ALAMI & Abdellatif MARGHICH, 2022, "La configuration des outils du contrôle de gestion environnemental : Cas des indicateurs environnementaux dans un contexte marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 4-3, pages 637-654.
• Taoufik EL BOUZEKRI EL IDRISSI, 2022, "Impact de l’audit interne et du contrôle interne sur la réduction de l’opportunisme des dirigeants : Une étude empirique sur les entreprises marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 5-2, pages 489-502.
• Mohammed AIT BAHABBAZ & Khaddouj KARIM, 2022, "La qualité de l’information comptable en normes IFRS et la performance financière des entreprises : Analyse de corrélation et étude statistique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 5-2, pages 697-717.
• Asmae HOUMID BENNANI & Mostapha EL RHAZOUANI, 2022, "Le rôle du commissaire aux comptes dans la prévention des difficultés des entreprises : quels indicateurs ?," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 6-1, pages 166-181.
• Todor Tocev & Ivan Dionisijev & Zoran Minovski, 2022, "The Practice and Drivers of CSR Disclosure Among the Blue-Chip Companies in North Macedonia," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, volume 3, issue 2, pages 1-13, November, DOI: 10.47063/ebd.00010.
• 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.
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• 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.
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• Mark Schneider & Timothy Shields, 2022, "Motives for Cooperation in the One-Shot Prisoner’s Dilemma," Working Papers, Chapman University, Economic Science Institute, number 22-07.
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• Eduart Villanueva & Mar�a Antonia Nu�ez & Izaias Martins, 2022, "Impact Of Risk Governance, Associated Practices and Tools on Enterprise Risk Management: Some Evidence from Colombia," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 14, issue 1, pages 187-206.
• Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022, "Professional Identity and “the Enigma of Diversity”: Sensemaking and enacting hard and soft law in Audit Firms," HEC Research Papers Series, HEC Paris, number 1455, Apr, DOI: 10.2139/ssrn.4054792.
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• Monika Rakos & Janos Szendrak & Laszlo Erdey & Peter Miklos Komives & Veronika Fenyves, 2022, "Analysis of the Economic Situation of Energy Companies in Central and Eastern Europe," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 4, pages 553-562, July.
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• Anis Ali, 2022, "Pre and Post COVID-19 Disparity of Financial Performance of Oil and Gas Firms: An Absolute and Relational Study," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 12, issue 6, pages 396-403, November.
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• Zhang, Ziqi & Su, Zhi & Wang, Ke & Zhang, Yongji, 2022, "Corporate environmental information disclosure and stock price crash risk: Evidence from Chinese listed heavily polluting companies," Energy Economics, Elsevier, volume 112, issue C, DOI: 10.1016/j.eneco.2022.106116.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng, 2022, "Oil price uncertainty and stock price informativeness: Evidence from listed U.S. companies," Energy Economics, Elsevier, volume 113, issue C, DOI: 10.1016/j.eneco.2022.106197.
• Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng & Chen, Chuanglian, 2022, "Oil price uncertainty and stock price informativeness: Evidence from investment-price sensitivity in China," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102377.
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• Chakrabarty, Bidisha & Moulton, Pamela C. & Wang, Xu (Frank), 2022, "Attention: How high-frequency trading improves price efficiency following earnings announcements," Journal of Financial Markets, Elsevier, volume 57, issue C, DOI: 10.1016/j.finmar.2021.100690.
• Hsieh, Sheng-Feng & Brennan, Gerard, 2022, "Issues, risks, and challenges for auditing crypto asset transactions," International Journal of Accounting Information Systems, Elsevier, volume 46, issue C, DOI: 10.1016/j.accinf.2022.100569.
• Aziz Simsir, Serif & Simsek, Koray D., 2022, "The market impact of private information before corporate Announcements: Evidence from Turkey," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 80, issue C, DOI: 10.1016/j.intfin.2022.101624.
• Ferracuti, Elia, 2022, "Information uncertainty and organizational design," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101493.
• Huang, Allen H. & Lin, An-Ping & Zang, Amy Y., 2022, "Cross-industry information sharing among colleagues and analyst research," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101496.
• Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A., 2022, "Engagement in earnings conference calls," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101498.
• Neilson, Jed J., 2022, "Investor information gathering and the resolution of uncertainty," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101513.
• Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico, 2022, "The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101525.
• Kim, Jinhwan & Olbert, Marcel, 2022, "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101545.
• Francis, Bill & Teng, Haimeng & Wang, Ying & Wu, Qiang, 2022, "The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders," Journal of Banking & Finance, Elsevier, volume 138, issue C, DOI: 10.1016/j.jbankfin.2022.106411.
• Goldman, Eitan & Martel, Jordan & Schneemeier, Jan, 2022, "A theory of financial media," Journal of Financial Economics, Elsevier, volume 145, issue 1, pages 239-258, DOI: 10.1016/j.jfineco.2021.06.038.
• Hutton, Amy & Shu, Susan & Zheng, Xin, 2022, "Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters," Journal of Financial Economics, Elsevier, volume 145, issue 1, pages 297-321, DOI: 10.1016/j.jfineco.2021.07.011.
• Heese, Jonas & Pérez-Cavazos, Gerardo & Peter, Caspar David, 2022, "When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct," Journal of Financial Economics, Elsevier, volume 145, issue 2, pages 445-463, DOI: 10.1016/j.jfineco.2021.08.015.
• Chen, Qi & Goldstein, Itay & Huang, Zeqiong & Vashishtha, Rahul, 2022, "Bank transparency and deposit flows," Journal of Financial Economics, Elsevier, volume 146, issue 2, pages 475-501, DOI: 10.1016/j.jfineco.2022.07.009.
• Brasch, Annika & Eierle, Brigitte & Jarvis, Robin, 2022, "Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 48, issue C, DOI: 10.1016/j.intaccaudtax.2022.100485.
• Neururer, Thaddeus, 2022, "Meet-or-beat streak heterogeneity and equity prices," The Quarterly Review of Economics and Finance, Elsevier, volume 86, issue C, pages 455-470, DOI: 10.1016/j.qref.2022.09.003.
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• Power, Michael, 2022, "Theorizing the economy of traces: from audit society to surveillance capitalism," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112167, Jul.
• Martinez, Daniel E. & Pflueger, Dane & Palermo, Tommaso, 2022, "Accounting and the territorialization of markets: a field study of the Colorado cannabis market," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 113756, Feb.
• Power, Michael, 2022, "Afterword: Audit Society 2.0?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115189, Apr.
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• Feichter, Christoph & Moers, Frank & Timmermans, Oscar, 2022, "Relative performance evaluation and competitive aggressiveness," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115630, Dec.
• Palermo, Tommaso, 2024, "How do accounts pass? A discussion of Vollmer’s “Accounting for tacit coordination”," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 115981, May.
• Tzougas, George & Makariou, Despoina, 2022, "The multivariate Poisson-Generalized Inverse Gaussian claim count regression model with varying dispersion and shape parameters," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117197, Dec.
• McKay, Andy & Ogunkola, Olawale & Semboja, Haji Hatibu, 2023, "Rethinking regional integration in Africa for inclusive and sustainable development: introduction to the special issue," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117632, Feb.
• Murat Ocak & Serdar Ozkan & Gökberk Can, 2022, "Continuing professional education and audit quality: evidence from an emerging market," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 4, pages 432-464, July, DOI: 10.1108/ARA-12-2021-0235.
• Daniel Zdolšek & Vita Jagrič & Tjaša Štrukelj & Sabina Taškar Beloglavec, 2022, "The Path Towards International Non-financial Reporting Framework," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Managing Risk and Decision Making in Times of Economic Distress, Part B", DOI: 10.1108/S1569-37592022000108B032.
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• Thi Thu Ha Nguyen & Salma Ibrahim & George Giannopoulos, 2022, "Detecting earnings management: a comparison of accrual and real earnings manipulation models," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 2, pages 344-379, August, DOI: 10.1108/JAAR-08-2021-0217.
• Ekaete Efretuei & Khaled Hussainey, 2022, "The fog index in accounting research: contributions and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 2, pages 318-343, August, DOI: 10.1108/JAAR-09-2021-0243.
• Amitav Saha, 2022, "Financial reporting quality during a crisis: a systematic review," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 44, issue 2/3, pages 154-176, October, DOI: 10.1108/JAL-01-2022-0013.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2022, "Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 4, pages 867-894, November, DOI: 10.1108/JFRA-06-2022-0223.
• Malik Muneer Abu Afifa & Hien Vo Van & Trang Le Hoang Van, 2022, "Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 1, pages 5-44, March, DOI: 10.1108/JFRA-12-2021-0434.
• Ana Filipa Duarte & Inês Lisboa & Pedro Carreira, 2022, "Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 4, pages 894-916, May, DOI: 10.1108/JFRA-12-2021-0444.
• Abdul Rafay, 2022, "Related party disclosures in financial reporting for Islamic banks," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 13, issue 7, pages 997-1017, April, DOI: 10.1108/JIABR-03-2020-0066.
• Mariem Mejri & Hakim Ben Othman & Hussein A. Abdou & Khaled Hussainey, 2022, "Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 14, issue 7, pages 1065-1087, December, DOI: 10.1108/JIABR-10-2020-0333.
• James C. Hansen & Susan M. Murray & Sang Hyun Park & Nari Shin, 2022, "Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 5, pages 594-624, April, DOI: 10.1108/MAJ-11-2020-2917.
• Nguyen Vinh Khuong & Le Huu Tuan Anh, 2022, "The nexus between corporate social responsibility and firm value: the moderating role of life-cycle stages," Social Responsibility Journal, Emerald Group Publishing Limited, volume 19, issue 5, pages 949-969, June, DOI: 10.1108/SRJ-09-2021-0370.
• Demetri Tsanacas, 2022, "Valuation Challenges in High Tech Platform Based Corporations," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 89-100.
• Amer Ababakr, 2022, "The Securitized Energy Relationship: the EU and Russia Political and Security Discourses," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 23-40.
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• Agnieszka Merkisz-Guranowska & Arkadiusz Wrona, 2022, "Problems Regarding the Calculation of Recycling and Recovery Rates for End-of-life Vehicles in the European Union Member States," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 752-764.
• Liubov Gutsalenko & Uliana Marchuk & Serhiy Zabolotnyy & Nataliia Ostapiuk & Natalia Tsaruk, 2022, "Categorical Characteristics of Wine Classifications in the System of Internal Regulation of Accounting," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 543-554.
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• Luca Menicacci, 2022, "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 41-77.
• Riccardo Macchioni & Alessandra Allini & Martina Prisco, 2022, "The role of the Big Four audit firms and the legal system in non-GAAP comparability," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 79-116.
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