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

2026

• Ana Maria LITVINCHEVICI & Antoanela SĂVESCU (IȚCO) & Veronica GROSU & Cristina Gabriela COSMULESE & Florin-Cornel POPOVICI, 2026, "The Fiscal Predictability of the Romanian Business Environment, Quantified by Analysing the Legislative Instability and Economic Impact: A Descriptive-Analytical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 27-40, December , DOI: 10.37945/cbr.2025.12.04.
• Yahya Sönmez & Arzu Özmerdivanlı, 2026, "Comparative Empirical Analysis of Financial Failures of Enterprises in ISE Chemical, Petrol, and Plastic Index," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 4, pages 1516-1547, DOI: 10.30784/epfad.1745499.
• Ahmet Alataş, 2026, "Entropi-Gri İlişkisel Analiz Bütünleşik Yöntemi ile Performans Değerlendirmesi: Enflasyon Muhasebesi Bağlamında Metal Eşya Sektöründe Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 4, pages 1736-1781, DOI: 10.30784/epfad.1714821.
• Jie Cui & Mamiz Haq & Steven Ongena & Eric K. M. Tan, 2026, "Bank Macroprudential Policies and Borrower ESG Performance," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 26-13, Jan.
• Jiang, Yi & Tan, Zelong & Yang, Ge, 2026, "Valuation adjustment mechanisms in venture capital and entrepreneurial firms' performance," China Economic Review, Elsevier, volume 95, issue C, DOI: 10.1016/j.chieco.2025.102602.
• Cao, Min & Schaberl, Philipp D., 2026, "Yielding to relevance: How treasury yields impact accounting relevance," Economics Letters, Elsevier, volume 260, issue C, DOI: 10.1016/j.econlet.2026.112807.
• Ali, Muhammad Jahangir & Azam, Md Saiful & Baghdadi, Ghasan & Hasan, Mostafa Monzur & Puwanenthiren, Premkanth, 2026, "Analyst career concerns and stock price crash risk," International Review of Financial Analysis, Elsevier, volume 109, issue C, DOI: 10.1016/j.irfa.2025.104785.
• Chen, Yutong & Du, Mei & Xie, Yushan & Wang, Jiani, 2026, "Veiled by a green image: Corporate carbon commitments and employee lawsuits," Finance Research Letters, Elsevier, volume 88, issue C, DOI: 10.1016/j.frl.2025.109336.
• Li, Junze, 2026, "Artificial intelligence innovation and financial report quality," International Review of Economics & Finance, Elsevier, volume 105, issue C, DOI: 10.1016/j.iref.2025.104832.
• Yao, Kai & Chevapatrakul, Thanaset & Nguyen, Thach Vu Hong & Yin, Shiyan, 2026, "Uncertainty words and corporate information environment," Research in International Business and Finance, Elsevier, volume 81, issue C, DOI: 10.1016/j.ribaf.2025.103194.
• Lutfa Tilat Ferdous & Nader Atawnah & Jia Liu & Yifan Zhou, 2026, "Chief financial officer power and conditional accounting conservatism," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 155-200, January, DOI: 10.1007/s11156-025-01396-3.
• Hua Sun & Hongkang Xu, 2026, "Corporate social responsibility and data visualization in 10-K filings," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 201-233, January, DOI: 10.1007/s11156-025-01401-9.
• Hong Yang & Xujing Li & Meng Li, 2026, "ESG performance and corporate default risk: insights from investor perspectives," Risk Management, Palgrave Macmillan, volume 28, issue 1, pages 1-39, February, DOI: 10.1057/s41283-025-00182-8.
• Marcel Tümmler & Reiner Quick, 2026, "How to detect fraud in an audit: a systematic review of experimental literature," Management Review Quarterly, Springer, volume 76, issue 1, pages 287-332, February, DOI: 10.1007/s11301-024-00480-7.
• Michael Burkert & Sven Grossrieder, 2026, "Individual ambidexterity and management controls: a systematic literature review," Management Review Quarterly, Springer, volume 76, issue 1, pages 633-690, February, DOI: 10.1007/s11301-025-00493-w.
• Panagiotis Vouros & Nikolaos Alexandros Androne & Stuart Allan & Stefanos Fotiadis & Konstantinos Evangelinos & Ioannis E. Nikolaou, 2026, "A methodological framework for the assessment of corporate social responsibility reporting and materiality analysis," SN Business & Economics, Springer, volume 6, issue 1, pages 1-25, January, DOI: 10.1007/s43546-025-01003-6.

2025

• Laila Maswadi & Muzammal Ilyas Sindhu & Ruby Khan & Ameera Hakami, 2025, "Role of ESG Disclosure in Determining Earnings Management of GCC Firms: Moderating Role of Corporate Board Diversity," Advances in Decision Sciences, Asia University, Taiwan, volume 29, issue 4, pages 141-160.
• Ali Kestane & Nurgül Çelik, 2025, "Carbon Tunnel Vision in Strengthening Economic Sustainability," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 230-248, April, DOI: https://doi.org/10.33203/mfy.162138.
• Erdoğan Ceylan, 2025, "The Effect of Personality Traits of Accounting Professionals on Tax Morality Perception," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 124, pages 168-190, October, DOI: https://doi.org/10.33203/mfy.161824.
• Mariana Bunea & Camelia-Daniela Hategan & Rodica Gabriela Blidisel & Adrian Doru Bigioi, 2025, "Adaptation of Banks to Sustainability Requirements and Impact on Their Financial Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 771-771, August.
• Liliana Ionescu-Feleaga & Sinziana-Maria Rindasu & Monica Aureliana Petcu & Ioana Ignat & Oana-Cristina Stoica & Adrian Isip & Daniel-Marius Iordache, 2025, "Accounting Education and Sustainability Reporting among Prestigious European Universities," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 810-810, August.
• Mihaela Ionela Socoliuc & Bogdan-Stefan Ionescu & Flavius Andrei Guinea & Marian Socoliuc & Veronica Grosu & Elena Hlaciuc, 2025, "The Evaluation of the Relationship between the Companies Sustainability Reporting and Their Financial Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 884-884, August.
• Maria BURSUC, 2025, "Accounting in the Digital Age: The Skill Development and Strategic Function in the Emerging Economic Context," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 2-12, September, DOI: 10.37945/cbr.2025.09.01.
• David Rareș TITULEASA COSTACHE & Andrei-Cristian CATRINESCU & Pompei MITITEAN, 2025, "Analysis of the Economic Efficiency of the OMV Petrom Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 28-42, September, DOI: 10.37945/cbr.2025.09.04.
• Amanda N. TEVERA & Newman WADESANGO, 2025, "Management Accounting Strategies for Financial Efficiency in Dairy Farm Waste Conversion to Support Sustainability and Poverty Reduction," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 63-75, September, DOI: 10.37945/cbr.2025.09.07.
• Claudiu BRÂNDAȘ & Ioan MINDA, 2025, "Development of Accounting Through Automation and Artificial Intelligence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 2-8, December , DOI: 10.37945/cbr.2024.12.01.
• Elena STĂNCIULESCU, 2025, "Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 20-27, December , DOI: 10.37945/cbr.2024.12.03.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2025, "Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 10-22, October, DOI: 10.37945/cbr.2025.10.02.
• Delia DAVID & Daniela PORDEA, 2025, "The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 2-9, October, DOI: 10.37945/cbr.2025.10.01.
• Elena STĂNCIULESCU, 2025, "Corporate Governance at European Standards: What’s New in the BVB Code 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 23-30, October, DOI: 10.37945/cbr.2025.10.03.
• Cătălina-Ioana TOADER & Radu CIOBANU, 2025, "The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 31-39, October, DOI: 10.37945/cbr.2025.10.04.
• Marius Eugen ROGOZ, 2025, "The Value of Companies: A Perspective from the Angle of Corporate Governance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 2-13, November, DOI: 10.37945/cbr.2025.11.01.
• Bogdan Cosmin GOMOI, 2025, "The Dashboard and Its Role in Decision-Making Instrumentation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 28-37, November, DOI: 10.37945/cbr.2025.11.03.
• Lucian CERNUȘCA, 2025, "VAT Treatment for Intra-Community Purchases of Used Vehicles," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 38-49, November, DOI: 10.37945/cbr.2025.11.04.
• Emmanuel Boye ASAMOAH & Emmanuel Kwame DOFFOUR & Isaac Kwadwo ANIM & Evans FRIMPONG–MANSO, 2025, "Does Size Matter? Evidence on the Influence of Corporate Governance on Intellectual Capital," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 50-68, November, DOI: 10.37945/cbr.2025.11.05.
• Patrick ZAYOL & Mike SOOMIYOL & Johnmark M. KORNA & Jessica M. GE, 2025, "The Moderating Effect of Social Factors on Firm Attributes and Value Relevance of Listed Financial Firms in Nigeria," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 69-89, November, DOI: 10.37945/cbr.2025.11.06.
• Codruța Daniela PAVEL & Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2025, "The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 2-8, January, DOI: 10.37945/cbr.2025.01.01.
• Petrică-Dumitru BECHEȘ & Flavia Gabriela ANGHEL, 2025, "Corporate Governance and Performance. Insights from a Bibliometric Perspective for an Emerging Country," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 59-77, February, DOI: 10.37945/cbr.2025.02.07.
• Elena Alina COLBEA, 2025, "Digital Public Accounting Needs Professional Representation: Arguments for a Dedicated Structure Within CECCAR," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 2-6, May, DOI: 10.37945/cbr.2025.05.01.
• Anggita Langgeng WIJAYA, 2025, "Corporate Governance, Political Connection and Corporate Risk Disclosure: The Case of State-Owned Enterprises in Indonesia," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 54-65, June, DOI: 10.37945/cbr.2025.06.06.
• Maria BURSUC, 2025, "The Future of the Accounting Profession in the Context of the Digitalisation of Tax Administration," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 2-8, July, DOI: 10.37945/cbr.2025.07.01.
• Luana COSĂCESCU, 2025, "Challenges of Digitalising Controlling in a Holistic Managerial Framework," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 9-18, July, DOI: 10.37945/cbr.2025.07.02.
• Laura-Eugenia-Lavinia Barna & Bogdan-Stefan Ionescu & Corina-Catalina Hurducaci (Gorea), 2025, "Erp Systems And Artificial Intelligence €“ Tools That Provide Challenges And Opportunities For The Accounting And Auditing Profession," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue si, pages 37-48, June, DOI: 10.47743/rebs-2025-si-0003.
• Nadia Gulko & Madiha Sarwar & Catriona Hyde, 2025, "Direct Entry Students in UK Higher Education: Lived Learning Experiences and A Sense of Belonging Amidst Crisis Environments," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 417-455, September.
• Kishore Singh & Mario Bojilov & Peter Best, 2025, "Implementing AI In Auditing in Organizations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 456-478, September.
• Tailane Dias Rovaris & Fernanda da Silva Momo & Giovana Sordi Schiavi & Laura Bratkowski, 2025, "Adoption Of Robotic Process Automation in The Accounting Area by A Cooperative Credit System: Metrics and Motivators," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 479-508, September.
• Mojca Kunšek & Barbara Miklič & Metka Tekavčič, 2025, "Trust Through Data: Managing Risk In The Digital Age," Proceedings of the 5th International Conference "Economic and Business Trends Shaping the Future" 2024, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 006, Dec.
• Silviu-Ionut BABTAN, 2025, "Reforming Real Estate Valuation for Financial Auditors With AI: An In-Depth Exploration of Current Methods and Future Directions," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 180-196, February.
• Ni Wayan Rustiarini & Ni Made Sunarsih & Putu Diah Kumalasari, 2025, "Ownership Structure and Financial Restatement in Emerging Markets: A Study from Indonesia," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 80-97.
• Denis Kuster & Aleksandar Majstorovic & Veljko Dmitrovic, 2025, "A logistic regression approach to long-term bankruptcy prediction: The role of financial and non-financial indicators," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 2, pages 165-179, June, DOI: 10.15240/tul/001/2025-5-010.
• Ebuzer Arslan & Mehmet Demir & Öznur Arslan, 2025, "İşletme Yetkililerinin SMMM Tercihinde Etkili Olan Faktörler ve SMMM Mesleğine Bakış Açıları Üzerine Nitel Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 240-259, December, DOI: 10.33399/biibfad.1660087.
• Nurcan Bulut & Ayşe Nur Buyruk Akbaba, 2025, "Finansman ve Faaliyet Giderlerinin Kârlılığa Etkisi: BİST Bilişim Şirketlerinde Uygulama," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 304-3016, December, DOI: 10.33399/biibfad.1720373.
• An Thị Thùy Dương & Thảo Thị Thu Hồ, 2025, "Tập trung quyền lực và minh bạch thông tin: Bằng chứng từ các doanh nghiệp ngành dược tại Việt Nam," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 20, issue 11, pages 40-54, DOI: 10.46223/HCMCOUJS.econ.vi.20.11.478.
• Nguyễn Thị Thu Hiền & Đặng Anh Tuấn, 2025, "Luật Benford và gian lận báo cáo tài chính của các công ty chưa niêm yết," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 20, issue 1, pages 54-68, DOI: 10.46223/HCMCOUJS.econ.vi.20.1.3412.
• Teoh Siew Hong & Zhang Yinglei, 2025, "Setting Statistical Hurdles for Publishing in Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 141-154, DOI: 10.1515/ael-2022-0104.
• Cready William M., 2025, "Accounting Research’s “Flat Earth” Problem," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 21-49, DOI: 10.1515/ael-2021-0045.
• Kallapur Sanjay, 2025, "Accounting Research as Bayesian Inference to the Best Explanation," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 51-79, DOI: 10.1515/ael-2021-0083.
• Andrikopoulos Andreas & Kostaris Konstantinos & Zounta Stella, 2025, "Acknowledgments Networks in Accounting Scholarship: A Note," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 4, pages 677-691, DOI: 10.1515/ael-2020-0162.
• Biondi Yuri, 2025, "Financial Sustainability of the Company and the Principle of Share Capital Maintenance," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 107-202, DOI: 10.1515/ael-2024-0007.
• Fülöp Melinda Timea & Ionescu Constantin Aurelian & Măgdaș Nicolae & Ștefan Maria Cristina & Topor Dan Ioan, 2025, "Digital Transformation of the Accounting Profession at the Intersection of Artificial Intelligence and Ethics," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 19, issue 1, pages 1-22, DOI: 10.1515/econ-2025-0155.
• Massimiliano Bonacchi & Luca Menicacci & Fabio Zanderigo Jona, 2025, "Decarbonizzazione, Governance e Sostenibilità: le Top 100 altoatesine," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS107, Jan.
• John M. Barrios & Brian C. Fujiy & Petro Lisowsky & Michael Minnis, 2025, "Measurement Matters: Financial Reporting and Productivity," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 25-72, Dec.
• María Alejandra Osorio Arias & Zuray Melgarejo Molina & Katrin Simon Elorz, 2025, "Organizational identification and member retention in nonprofit organizations: communication and accountability," Revista Tendencias, Universidad de Narino, volume 26, issue 01, pages 89-114, January, DOI: 10.22267/rtend.252601.266.
• Rayna Petrova & Silviya Chukanska, 2025, "Some Possibilities For Applying The Activity-Based Costing Approach In The Meat-Processing Industry – Strategic Aspects," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 71-93.
• Gendron, Yves & Madelaine, Alexandre & Paugam, Luc & Stolowy, Hervé, 2025, "Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets," HEC Research Papers Series, HEC Paris, number 1552, Mar, DOI: 10.1016/j.aos.2024.101588.
• Stolowy, Hervé & Wu, Han, 2025, "The recognition of football players in the balance sheet," HEC Research Papers Series, HEC Paris, number 1562, May, DOI: 10.2139/ssrn.5221994.
• Farshadfar, Shadi & Samarbakhsh, Laleh & Jahan, Ismat, 2025, "Executive age, executive gender and financial statement comparability," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100805.
• Hasan, Md Mahmudul, 2025, "Private lenders and borrowers' internal control-related private information," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100808.
• Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang, 2025, "Concerted efforts: The role of component auditors in multinational group audit in China," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100847.
• Li, Shelley Xin & Rajgopal, Shivaram & Srinivasan, Suraj & Wong, Yu Ting Forester, 2025, "What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101596.
• Voshaar, Johannes & Loy, Thomas R. & Zimmermann, Jochen, 2025, "The impact of lobbying on managerial short-term resource adjustment decisions," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101391.
• Koharki, Kevin & Watson, Luke, 2025, "Risk-taking incentives and firm credit risk11The authors thank Kristine W. Hankins (editor), the anonymous associate editor and two anonymous reviewers, workshop participants at Lehigh University, Nor," Journal of Corporate Finance, Elsevier, volume 91, issue C, DOI: 10.1016/j.jcorpfin.2025.102738.
• Cheung, Kwok Tong Samuel & Fung, Simon Yu Kit & Raman, K.K. & Shen, Jianfu, 2025, "Clawback adoptions and institutional investment decisions," Journal of Corporate Finance, Elsevier, volume 91, issue C, DOI: 10.1016/j.jcorpfin.2025.102743.
• Binfarè, Matteo & Connolly, Robert A. & Grigoris, Fotis & Liu, Crocker H., 2025, "A new lease on firm behavior," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102793.
• Yang, Sharon S. & Huang, Jr-Wei & Chen, Hong-Yi & Tsay, Min-Hung, 2025, "Detecting corporate ESG performance: The role of ESG materiality in corporate financial performance and risks," The North American Journal of Economics and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.najef.2025.102370.
• Li, Zihui & Ma, Lijun & Zhang, Min, 2025, "Does a sudden breakdown in public information search impair analyst forecast accuracy? Evidence from China," Journal of Empirical Finance, Elsevier, volume 83, issue C, DOI: 10.1016/j.jempfin.2025.101643.
• Chen, Yangyang & Ng, Jeffrey & Ofosu, Emmanuel & Yang, Xin, 2025, "Tick size and firm financing decisions: Evidence from a natural experiment," Journal of Empirical Finance, Elsevier, volume 83, issue C, DOI: 10.1016/j.jempfin.2025.101651.
• Chen, Rongrong & Chen, Xiaomeng Charlene, 2025, "Regulatory influence on corporate cash holdings: Minority shareholder activism by regulators," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104105.
• Machokoto, Michael & Lemma, Tesfaye T. & Kadzima, Marvelous, 2025, "Language structure and corporate financing: The role of future time reference," International Review of Financial Analysis, Elsevier, volume 105, issue C, DOI: 10.1016/j.irfa.2025.104392.
• Zhao, Dongshuai & Wang, Zhongli & Schweizer-Gamborino, Florian & Sornette, Didier, 2025, "Polytope Fraud Theory," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103734.
• Kreß, Andreas & Eierle, Brigitte & Hartlieb, Sven & Mazzi, Francesco, 2025, "Hedge accounting and firms’ future investment spending," Finance Research Letters, Elsevier, volume 72, issue C, DOI: 10.1016/j.frl.2024.106477.
• Parija, Arpit Kumar, 2025, "Does credit growth predict lower returns for large banks?," Finance Research Letters, Elsevier, volume 75, issue C, DOI: 10.1016/j.frl.2025.106881.
• Lin, Cuiliang & Long, Yue'e, 2025, "Hometown CEOs and corporate financialization✰," Finance Research Letters, Elsevier, volume 76, issue C, DOI: 10.1016/j.frl.2025.106973.
• Gao, Tao & Cui, Xiaolei & Xu, Longbing, 2025, "Does investor short-horizon affect stock mispricing? An empirical study based on higher order expectation theory," Finance Research Letters, Elsevier, volume 79, issue C, DOI: 10.1016/j.frl.2025.107202.
• Hasan, Md Mahmudul, 2025, "U.S. political corruption and real earnings management: effects of product market competition," Finance Research Letters, Elsevier, volume 85, issue PC, DOI: 10.1016/j.frl.2025.108100.
• Föhr, Tassilo L. & Reichelt, Valentin & Marten, Kai-Uwe & Eulerich, Marc, 2025, "A Framework for the Structured Implementation of Process Mining for Audit Tasks," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100727.
• Eulerich, Marc & Huang, Qing & Pawlowski, Justin & Vasarhelyi, Miklos A., 2025, "Using process mining as an assurance tool in the three-lines-model," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100731.
• Levich, Sergej & Knust, Lucas, 2025, "Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100750.
• Zhong, Rong (Irene), 2025, "Global convergence of financial reporting and resilience to fiscal spillover shocks," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2024.102110.
• Wu, Yue Rio & Huang, Sterling & Tsang, Albert & Wang, Kun Tracy, 2025, "Generalist managers and firm innovation worldwide: The role of innovation-specific institutions," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101755.
• Chen, Jie & Su, Xunhua & Tian, Xuan & Xu, Bin & Zuo, Luo, 2025, "Do major corporate customers deter supplier misconduct?," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101801.
• Blouin, Jennifer, 2025, "Firms’ real and reporting response to taxation: A discussion," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101836.
• Luo, Le & Zhang, Junru & Zheng, Chen, 2025, "Carbon management ability and climate risk exposure: An international investigation," Journal of Banking & Finance, Elsevier, volume 173, issue C, DOI: 10.1016/j.jbankfin.2025.107415.
• Koo, KwangJoo (KJ) & Kim, Jae B., 2025, "Managerial pessimism and investment in corporate social responsibility," Journal of Business Research, Elsevier, volume 186, issue C, DOI: 10.1016/j.jbusres.2024.114953.
• Hoffmann, Sebastian, 2025, "The role and power of technical staff in international accounting standard setting," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2024.100671.
• Chalevas, Constantinos & Ntounis, Dimitrios & Vlismas, Orestes, 2025, "The effect of cost asymmetry on future tax avoidance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2025.100681.
• Alaskar, Mohammad Zaid & Kim, Ja Ryong & Nguyen, Tam Huy & Rafique, Muhammad, 2025, "Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100701.
• Chung, Silver & Hwang, Daniel Sejun, 2025, "Seeing is believing: Director accounting enforcement experience and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2024.100453.
• Hossain, Amir & Bose, Sudipta & Shamsuddin, Abul, 2025, "Do integrated report readability and tone convey value relevant information? International evidence," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100488.
• Jiang, Fuxiu & Pei, Mingqi & Cai, Yiqian & Zheng, Xiaojia, 2025, "Pricing family leadership: Evidence from audit fees," Pacific-Basin Finance Journal, Elsevier, volume 90, issue C, DOI: 10.1016/j.pacfin.2024.102657.
• Chang, Shun-Fen & Chen, Bai-Sian & Chen, Hong-Yi & Chen, Hsiao-Yin, 2025, "The impact of ESG ratings on firm risks in Taiwan's market," Pacific-Basin Finance Journal, Elsevier, volume 92, issue C, DOI: 10.1016/j.pacfin.2025.102819.
• Ra, Kyeongheum, 2025, "Does firm-level environmental policy uncertainty affect cost stickiness?," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104682.
• Gao, Kaijuan & Qiao, Xiuran & Liang, Shangkun, 2025, "The dark side of mandatory CSR disclosure: Evidence from expropriation in China," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104729.
• Proença, Catarina & Augusto, Mário & Murteira, José, 2025, "The effect of political connections on earnings management: Evidence from ECB-supervised banks," Research in International Business and Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.ribaf.2024.102711.
• Choudhary, M. Ali & Dal Barco, Ilaria & Haqqani, Ijlal A. & Lenzi, Federico & Limodio, Nicola, 2025, "Subnational income, growth, and the COVID-19 pandemic," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 128131, May.
• Correia, Maria, 2025, "Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 128340, Sep.
• Cetin, Furkan, 2026, "The real effects of accounting on R&D alliance formations and innovation: evidence from ASC 606," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129274, Jan.
• Li Sun, 2025, "Corporate culture and discontinued operations," Asian Review of Accounting, Emerald Group Publishing Limited, volume 33, issue 3, pages 547-579, January, DOI: 10.1108/ARA-08-2023-0225.
• Parveen P. Gupta & Heibatollah Sami & Joseph H. Zhang & Haiyan Zhou, 2025, "Does the 2013 COSO internal control framework improve the information environment in the U.S. capital markets?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 357-383, February, DOI: 10.1108/MAJ-11-2023-4118.
• Inês Lisboa & Magali Costa & Carolina Reis, 2025, "Financial reporting quality impact on the firms’ capital structure," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 24, issue 3, pages 310-328, January, DOI: 10.1108/RAF-07-2024-0290.
• Araceli Mora, 2025, "A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2025, issue 1, pages 5-15.
• Carmela Nitti & Marco Bellucci & Pierluigi Terenzi & Giacomo Manetti, 2025, "Insights from the management and accountability practices of the Florence cathedral construction site (1353-1382)," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2025_01.rdf.
• Anna Che Azmi, 2025, "Corporate carbon disclosure indicators: a systematic literature review," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr241, Sep, DOI: https://doi.org/10.35609/afr.2025.1.
• Wang Xiao, 2025, "The Impact of Environmental Collaboration on Sustainability Performance in Manufacturing Industry: A Content Analysis Based Literature Review," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr245, Dec, DOI: https://doi.org/10.35609/afr.2025.1.
• Yuri Biondi, 2025, "Financial Sustainability of the Company and the Principle of Share Capital Maintenance," Post-Print, HAL, number hal-05414522, Feb, DOI: 10.1515/ael-2024-0007.
• NING, Donglai & YASUDA, Yukihiro, 2025, "Biodiversity Risk Disclosures and Stock Price Crash Risk," Working Paper Series, Hitotsubashi University Center for Financial Research, number G-1-28, May.
• Pavlo Ivankov, 2025, "Theoretical Foundations and International Models for the Organization of Forensic Economic Expertise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 128-134, June, DOI: 10.33146/2307-9878-2025-2(108)-128-.
• Nataliia Shevchuk & Yurii Shevchuk, 2025, "Information Technologies and Reporting Standards in the Context of European Integration," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 82-90, September, DOI: 10.33146/2518-1181-2025-3(109)-82-9.
• Yadulla Zeynalov, 2025, "Financial Management and Risk Mitigation for Entrepreneurial Entities: Azerbaijan's Experience and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 34-43, December, DOI: 10.33146/2518-1181-2025-4(110)-34-4.
• Aghilasse Kashi & Abdelkader Amor & Ali Al-Hashemi & Bechir Mahamat Issa, 2025, "Trends, Evolution And Future Research Directions In Waqf: A Bibliometric Analysis Through Complex Networks," Journal of Islamic Monetary Economics and Finance, Bank Indonesia, volume 11, issue 2, pages 351-384, June, DOI: https://doi.org/10.21098/jimf.v11i2.
• Paulo Pereira Silva, 2025, "Non-financial disclosure and stock price informativeness: the role of country-level institutional factors," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, volume 39, issue 2, pages 225-258, June, DOI: 10.1007/s11408-025-00466-9.
• Joseph F. Brazel & Justin Leiby & Tammie J. Schaefer, 2025, "Who Rewards Appropriate Levels of Professional Skepticism?," Journal of Business Ethics, Springer, volume 196, issue 2, pages 439-450, January, DOI: 10.1007/s10551-024-05732-w.
• Jared Eutsler & Steven Kaszak, 2025, "Mission Statements of Public Accounting Firms: Antecedents and Consequences of Professional Vs. Commercial Orientations," Journal of Business Ethics, Springer, volume 197, issue 1, pages 117-142, February, DOI: 10.1007/s10551-024-05740-w.
• Christian Lukas & Max-Frederik Neubert & Jens Robert Schöndube, 2025, "Exploring decision-making: experimental observations on project selection and the impact of justification pressure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 29, issue 3, pages 735-775, September, DOI: 10.1007/s10997-024-09717-9.
• Joel T. Harper & Li Sun, 2025, "Asset redeployability and corporate social responsibility," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1595-1631, May, DOI: 10.1007/s11156-024-01341-w.
• Thomas A. Gilliam & Frank Heflin & Jeffrey S. Paterson, 2025, "Revenue management through order backlog manipulations," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 1067-1096, October, DOI: 10.1007/s11156-024-01369-y.
• Anthony Amoruso & Edward B. Douthett Jr. & Jonathan Duchac, 2025, "The effect of the legal environment on assurance services: evidence from international registrants in U.S. capital markets," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 4, pages 1517-1537, November, DOI: 10.1007/s11156-025-01389-2.
• Florencia Verónica Pedroni, 2025, "Informalidad empresarial: factores influyentes e impacto en la estrategia de negocio desde la perspectiva de comerciantes y contadores públicos," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 26, pages 1-16, July-Dece, DOI: 10.24215/23143738e159.
• John M. Barrios & Jessie Jianwen Guo & Yanping Zhu, 2025, "Fraud at a Distance? How Remote Work Shapes Financial Misconduct," NBER Working Papers, National Bureau of Economic Research, Inc, number 34417, Oct.
• Nayak, Dinesh Kumar & Jena, Pratap Ranjan, 2025, "Bridging the Budget Divide: How PEFA Assessments and PFM Reforms Diagnose the Budget Reliability," Working Papers, National Institute of Public Finance and Policy, number 25/435, Aug.
• Zanócz, Anett, 2025, "Non-financial reporting and assurance trends in selected Central European countries," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 3, pages 94-115, DOI: https://doi.org/10.35551/PFQ_2025_3.
• Zhang, Yi & Silva, Beatriz & Moreau, Élodie & Tāne, Hinewera, 2025, "Financial Ratio Analysis: A literature Review Working Paper," MPRA Paper, University Library of Munich, Germany, number 125289, Jul.
• Ivana Tadić & Željana Aljinović Barać & Jurica Kurtović, 2025, "Does Gender Interact with Financial Reporting Quality?," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 3, pages 65-85, DOI: 10.18267/j.cebr.387.
• Veronika Popelková & Patrik Svoboda, 2025, "Professional competencies and personal prerequisites of ESG auditors
  [Profesní kompetence a osobnostní předpoklady ESG auditorů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2025, issue 1, pages 27-43, DOI: 10.18267/j.cfuc.607.
• David Šimek, 2025, "The determinants of voluntary disclosure in IPO prospectuses: a systematic literature review," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2025, issue 1, pages 66-118, DOI: 10.18267/j.cfuc.610.
• Hakkı KIYMIK, 2025, "Comparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 3, pages 295-313, July, DOI: 10.20409/berj.2025.469.
• Paul Muda & John MacCarthy & Kingsley Tornyeva & Nora Danso, 2025, "Mediating Role of Firm Resilience between the Institutional Isomorphic Pressures and Adoption of IFRS for SMEs in Ghana," Bulletin of Applied Economics, Risk Market Journals, volume 12, issue 1, pages 31-63.
• Martin Bugeja & Michelle Spiller & Helen Spiropoulos & Peter Wells, 2025, "Asset impairments surrounding chief financial officer turnover," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1359-1384, November, DOI: 10.1177/03128962241270757.
• Murat Ocak & Emrah ArıoÄŸlu, 2025, "Narcissism, Audit Market Competition and Audit Quality: Evidence from the Chairpersons of Audit Firms," SAGE Open, , volume 15, issue 4, pages 21582440251, October, DOI: 10.1177/21582440251382506.
• Melinda Timea Fülöp & Constantin Aurelian Ionescu & Dan Ioan Topor, 2025, "Digital business world and ethical dilemmas: a systematic literature review," Digital Finance, Springer, volume 7, issue 1, pages 23-41, March, DOI: 10.1007/s42521-024-00119-y.
• Adriana Tiron-Tudor & Widad Atena Faragalla & Anca Pianoschi, 2025, "The role of the accountancy professionals in detecting and preventing fraud, in a digital landscape: a systematic literature review," Digital Finance, Springer, volume 7, issue 4, pages 745-786, December, DOI: 10.1007/s42521-025-00138-3.
• Hui Jin & Fu-Sheng Tsai & Jorge Martinez-Vazquez, 2025, "Optimal expenditure decentralization for sustainable development: evidence from a 52-country panel analysis," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 11, issue 1, pages 1-29, December, DOI: 10.1186/s40854-025-00780-1.
• Dr Marwa Rabe Mohamed El Kamash, 2025, "Investigating the contribution of corporate sustainability management in the association between cost stickiness and earnings management in Egyptian manufacturing firms," Future Business Journal, Springer, volume 11, issue 1, pages 1-13, December, DOI: 10.1186/s43093-025-00644-1.
• Matthias Meyer & Mark Schmidt, 2025, "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy," Journal of Business Economics, Springer, volume 95, issue 2, pages 197-235, April, DOI: 10.1007/s11573-024-01210-x.
• Manuela S. Macinati & Marco Giovanni Rizzo, 2025, "Navigating competing goals: examining the paradox mindset’s influence on the relationship between participative budgeting and performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 36, issue 2, pages 315-344, June, DOI: 10.1007/s00187-025-00403-x.
• Amr S. Abdallah & Hala Amin & Mohammed Abdelghany & Ahmed A. Elamer, 2025, "Antecedents and consequences of intellectual capital: a systematic review, integrated framework, and agenda for future research," Management Review Quarterly, Springer, volume 75, issue 4, pages 3067-3118, December, DOI: 10.1007/s11301-024-00454-9.
• Thuy Thi Thanh Vu & Phuong Thi Thanh Nguyen & Trang Kieu Pham & Anh Thi Kim Vu, 2025, "Nonlinear Impact of Capital Structure on Corporate Value: A Case Study of Listed Companies on the Vietnamese Stock Market," Springer Proceedings in Business and Economics, Springer, in: Nga Thi Hong Nguyen & José António C. Santos & Vijender Kumar Solanki & Anh Ngoc Mai, "Proceedings of the 5th International Conference on Research in Management and Technovation", DOI: 10.1007/978-981-97-9992-3_31.
• Musaib Ashraf, 2025, "Does automation improve financial reporting? Evidence from internal controls," Review of Accounting Studies, Springer, volume 30, issue 1, pages 436-479, March, DOI: 10.1007/s11142-024-09822-y.
• Badryah Alhusaini & Andrew C. Call & Kimball Chapman, 2025, "Analyst information about peer firms during the IPO quiet period," Review of Accounting Studies, Springer, volume 30, issue 1, pages 480-518, March, DOI: 10.1007/s11142-024-09824-w.
• John Xuefeng Jiang & Shaohua He & K. Philip Wang, 2025, "Partner wealth and audit quality: evidence from the United States," Review of Accounting Studies, Springer, volume 30, issue 1, pages 702-737, March, DOI: 10.1007/s11142-024-09828-6.
• Badryah Alhusaini & Kimball L. Chapman & Hal D. White, 2025, "Testing the waters meetings, retail trading, and capital market frictions," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1175-1221, June, DOI: 10.1007/s11142-024-09860-6.
• Bin Li & Mohan Venkatachalam, 2025, "The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1397-1431, June, DOI: 10.1007/s11142-024-09864-2.
• Matthew Ege & Dechun Wang & Nina Xu, 2025, "The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2015-2070, June, DOI: 10.1007/s11142-024-09865-1.
• Omri Even-Tov & Guoman She & Lynn Linghuan Wang & Detian Yang, 2025, "How government procurement shapes corporate climate disclosures, commitments, and actions," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1968-2014, June, DOI: 10.1007/s11142-024-09866-0.
• Muhammad Usman & Ernest Gyapong & Henry Agyei-Boapeah & Junming Yin, 2025, "Returnee directors and corporate fraud," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2822-2867, September, DOI: 10.1007/s11142-025-09878-4.
• Jonas Heese & Albert Shin & Charles C. Y. Wang, 2025, "Variable leases under ASC 842: first evidence on properties and consequences," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2218-2263, September, DOI: 10.1007/s11142-025-09899-z.
• Xuanpu Lin & Guoman She & Aaron Yoon & Haoran Zhu, 2025, "Shareholder value implications of supply chain ESG: evidence from negative incidents," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2185-2217, September, DOI: 10.1007/s11142-025-09903-6.
• Michael Iselin & Allison Nicoletti & Jacob Ott & Haiwen Helen Zhang, 2025, "Regulatory leniency and the cost of deposits," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3641-3676, December, DOI: 10.1007/s11142-025-09894-4.
• Richard M. Crowley & Yun Lou & Samuel T. Tan & Liandong Zhang, 2025, "Misinformation regulations: early evidence on corporate social media strategy," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3558-3595, December, DOI: 10.1007/s11142-025-09904-5.
• Eva Labro & Jochen Pierk, 2025, "Accounting regulation in the European Union," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3177-3217, December, DOI: 10.1007/s11142-025-09909-0.
• Josep Garcia-Blandon & Josep Maria Argilés-Bosch & Diego Ravenda & David Castillo-Merino, 2025, "Breaking barriers: assessing the influence of female directors on financial performance beyond the boardroom," Review of Managerial Science, Springer, volume 19, issue 10, pages 3111-3141, October, DOI: 10.1007/s11846-025-00844-7.
• Agrawal Reena & Saxena Charu & Thakur Pratibha, 2025, "Identification of key enablers and assesment of the inter-relationship of household financial resilience in southwest Asian nations," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 21, issue 2, pages 74-88, DOI: 10.2478/fiqf-2025-0012.
• Alverina Jessica Clara & Rudiawarni Felizia Arni & Harindahyani Senny, 2025, "Earnings Quality and Stock Crash Risk: A Study in Indonesia," Folia Oeconomica Stetinensia, Sciendo, volume 25, issue 2, pages 1-23, DOI: 10.2478/foli-2025-0020.
• Eferakeya Idowu, 2025, "Does environmental uncertainty influence the application of strategic management accounting? An investigation of listed manufacturing firms in Nigeria," Journal of Economics and Management, Sciendo, volume 47, issue 1, pages 355-384, DOI: 10.22367/jem.2025.47.14.
• Sarpong-Oti William & Gholipour Hassan F. & Marzuki Jufri & Chege Fredrick, 2025, "A-Reits Value Relevance of Performance Measures: Net Income, Funds from Operations and Fair Value of Investment Property," Real Estate Management and Valuation, Sciendo, volume 33, issue 3, pages 1-10, DOI: 10.2478/remav-2025-0021.
• Sheng Liu, 2025, "Strategic Alignment and Duration of Interfirm Relationships," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 01, pages 1-31, March, DOI: 10.1142/S0219091524500371.
• Sam Islam & Ahmad A. Alahmad, 2025, "Interim Versus Fourth Quarters: Earnings Threshold Management Using Real Activity," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 02, pages 1-41, June, DOI: 10.1142/S0219091525500079.
• Dong Drew Li & Zheng Cheng & Wenguang Lin & Wentao Wu & Yunshu Tang, 2025, "Is Adopting the Risk-based Approach another Dimension of Auditor Industry Specialization? Evidence from a Partial Mediation Analysis in Integrated Audit Settings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-45, September, DOI: 10.1142/S0219091524500334.
• Amberger, Harald & Stocken, Phillip C., 2025, "Management reputation for credible financial reporting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 301.
• Eichfelder, Sebastian & Hundsdoerfer, Jochen & Kaltenhäuser, Martin & Noack, Mona, 2025, "The cost of inattention: Deadline and media effects on implicit taxes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 307.
• Agrawal, Sonakshi & Liu, Lisa Yao & Rajgopal, Shivaram & Sridharan, Suhas A. & Yan, Yifan & Yohn, Teri Lombardi, 2025, "ESG ratings of ESG index providers," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 363.
• Hess, Dieter & Simon, Frederik & Weibels, Sebastian, 2025, "Interpretable machine learning for earnings forecasts: Leveraging high-dimensional financial statement data," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-06.
• Martinčević, Ivana & Primorac, Dinko & Bilić, Irena, 2025, "Sustainable Accounting in the Function of Sustainable Development," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0025.
• Martinčević, Ivana & Primorac, Dinko & Dorić, Barbara, 2025, "Corporate Sustainability Reporting Directive (CSRD): Obligations, Challenges and Requirements for Companies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0026.
• Georgiou, Andreas, 2025, "Assessing the Alignment of IAS 38, IVS 210, and ISA 620: A Study on Intangible Asset Valuation Standards," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0035.
• Gadžo, Amra & Suljić, Mirza & Herić, Erna, 2025, "Audit Opinion Prediction Using the Decision Tree Algorithm," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 334467.
• Gadžo, Amra & Lučić, Renata & Osmanović Đaković, Alma, 2025, "The relationship between the organization of public sector accounting and the perception of corruption," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 6, issue 1, pages 10-25.
• Schulke, Arne, 2025, "Sustainability controlling: Who will be in charge?," IU Discussion Papers - Business & Management, IU International University of Applied Sciences, number 16 (Dezember 2025), DOI: 10.56250/4095.
• Barth, Andreas & Mansouri, Sasan & Wöbbeking, Carl Fabian, 2025, "Information flow and market efficiency: The economic impact of precise language," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 13/2025, DOI: 10.18717/dpds-2j29.
• Gaul, Johannes J. & Keusch, Florian & Rostam-Afschar, Davud & Simon, Thomas, 2025, "Invitation messages for business surveys: A multi-armed bandit experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-003.

2024

• Dolores Guerrero-Baena, M. & Castilla-Polo, Francisca & Rodríguez-Gutiérrez, Pablo, 2024, "What are the main drivers of SMEs? production of sustainability reports?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 8, issue 1, pages 617-617, May, DOI: 10.26784/sbir.v8i1.617.
• Serpil Sevimli Deniz, 2024, "The Role of Technological Solutions in the Workload and Job Stress of Accounting Professionals," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 122, pages 187-203, October, DOI: https://doi.org/10.33203/mfy.151108.
• Roman BAHNARU, 2024, "Esg Reporting In The Republic Of Moldova: Challenges And Opportunities In Aligning With European And International Standards," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 10, issue 2, pages 74-84, December, DOI: https://doi.org/10.53486/2537-6179..
• Valeriu Brabete & Catalin Mihail Barbu & Daniel Circiumaru & Daniel Goagara & Dorel Berceanu, 2024, "Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 26, issue 65, pages 275-275, February.
• Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE, 2024, "Accounting Practices Related to the Banking Industry. Network Settlements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 16-25, December , DOI: 10.37945/cbr.2023.12.03.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2024, "Exploitation of the Effect of Services Diversification in the Process of Maintaining the Attractivity and Resilience of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 2-5, December , DOI: 10.37945/cbr.2023.12.01.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024, "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 56-67, April, DOI: 10.37945/cbr.2024.04.06.
• Marius Eugen ROGOZ & Dragoș Andrei STOICA, 2024, "How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 1-10, June, DOI: 10.37945/cbr.2024.06.01.
• Marius Eugen ROGOZ & Dragoș Andrei STOICA, 2024, "How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 51-61, July, DOI: 10.37945/cbr.2024.07.06.
• Luana COSĂCESCU, 2024, "Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 12-21, August, DOI: 10.37945/cbr.2024.08.02.
• Nicolae BOBIȚAN & Diana DUMITRESCU, 2024, "Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 2-11, August, DOI: 10.37945/cbr.2024.08.01.
• Ani STOYKOVA, 2024, "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 56-71, August, DOI: 10.37945/cbr.2024.08.07.
• Bogdan Cosmin GOMOI, 2024, "Financial Management of a Company in the Pharmaceutical Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 11-24, September, DOI: 10.37945/cbr.2024.09.02.
• Cristina NICOLAESCU & Monica VERESS, 2024, "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 2-10, September, DOI: 10.37945/cbr.2024.09.01.
• Kawtar BENKIRANE & Khadija BENAZZI, 2024, "Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 65-81, September, DOI: 10.37945/cbr.2024.09.07.
• Hejer Khaldi & Feten Hamama, 2024, "Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 570-595, September.
• Abdelaziz Boumakhlouf & Mahmoud Kebieche, 2024, "Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 718-739, December.
• Yuen Yee Yen & Lai Jing Wen & Suganthi Ramasamy & Muhammad Farooq, 2024, "Sustainable petrol subsidy program in Malaysia," Asian Development Policy Review, Asian Economic and Social Society, volume 12, issue 1, pages 1-9.