Research classified by Journal of Economic Literature (JEL) codes

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

2025

• Bogdan Cosmin GOMOI, 2025, "Accounting and Performance Management Particularities at a Business and Management Consulting Firm," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 41-49, March, DOI: 10.37945/cbr.2025.03.04.
• Elena STĂNCIULESCU, 2025, "Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 50-59, March, DOI: 10.37945/cbr.2025.03.05.
• Lucian CERNUȘCA, 2025, "Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 60-72, March, DOI: 10.37945/cbr.2025.03.06.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Particularities Regarding Real Estate Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 14-22, April, DOI: 10.37945/cbr.2025.04.02.
• Bogdan Cosmin GOMOI, 2025, "Analysis of the Main Financial and Stock Market Indicators of a Sports Equipment Manufacturing Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 23-34, April, DOI: 10.37945/cbr.2025.04.03.
• Elena STĂNCIULESCU, 2025, "Tax Reductions Applicable to Corporate Income Tax in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 35-43, April, DOI: 10.37945/cbr.2025.04.04.
• Lucian CERNUȘCA, 2025, "Tax Treatment of Income from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 44-53, April, DOI: 10.37945/cbr.2025.04.05.
• Gugulethu NDEBELE & Akhabue A. OKHAREDIA, 2025, "Transformational Leadership: The Key to Survival and Sustainability of Agrifood SMEs in Botswana?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 60-73, April, DOI: 10.37945/cbr.2025.04.07.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Treatment of Uncollected Receivables," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 15-26, May, DOI: 10.37945/cbr.2025.05.03.
• 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.
• Delia DAVID, 2025, "Accounting and Tax Treatment of Management and Consulting Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 27-36, May, DOI: 10.37945/cbr.2025.05.04.
• Irimie Emil POPA & Cristian DOGAR & Gheorghe FĂTĂCEAN, 2025, "Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 37-48, May, DOI: 10.37945/cbr.2025.05.05.
• Malvern MAGUNDWANI & Newman WADESANGO & Lovemore SITSHA, 2025, "Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 59-72, May, DOI: 10.37945/cbr.2025.05.07.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Issues Regarding Financial Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 7-14, May, DOI: 10.37945/cbr.2025.05.02.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Particularities Regarding Provision Accounting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 11-19, June, DOI: 10.37945/cbr.2025.06.02.
• Elena STĂNCIULESCU, 2025, "History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 2-10, June, DOI: 10.37945/cbr.2025.06.01.
• Daria-Alexia POPA & Mihaela-Valentina TEODORESCU & Diana DAVIDESCU & Pompei MITITEAN, 2025, "L’Oréal’s Implementation of Sustainability Principles and the Company’s Impact on the Global Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 20-29, June, DOI: 10.37945/cbr.2025.06.03.
• Bogdan Cosmin GOMOI, 2025, "Comparative Study on the Financial Diagnosis of Two German Retailers on the Romanian Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 30-40, June, DOI: 10.37945/cbr.2025.06.04.
• 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.
• Meda Laura MOȘIU & Georgiana-Iulia LAZEA (TRIFA), 2025, "Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 19-35, July, DOI: 10.37945/cbr.2025.07.03.
• 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.
• Elena STĂNCIULESCU, 2025, "Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 36-45, July, DOI: 10.37945/cbr.2025.07.04.
• T. CHAPFUGAMA & Newman WADESANGO & Lovemore SITSHA, 2025, "Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 71-84, July, DOI: 10.37945/cbr.2025.07.07.
• Luana COSĂCESCU, 2025, "Controllers (Expert Accountants) and Technologies: Artificial Intelligence and Explainable Artificial Intelligence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 16-25, August, DOI: 10.37945/cbr.2025.08.02.
• Claudia-Florina BOTAR, 2025, "Cloud Accounting. Benchmarks Regarding the Bibliometric Analysis and Systematic Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 2-15, August, DOI: 10.37945/cbr.2025.08.01.
• Bogdan Cosmin GOMOI, 2025, "Particularities Regarding Current Accounting and Financial Analysis in an Entity from the Forestry Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 47-56, August, DOI: 10.37945/cbr.2025.08.04.
• Ayşenur Tarakcıoğlu Altınay & Barış Sardoğan, 2025, "The Transition to an Impact-Based Approach in Sustainability and Financial Reporting," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue SI, pages 194-215, DOI: 10.30784/epfad.1813830.
• 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.
• Teodora-Denisa Gastone, 2025, "Means Of Analyzing The Policies And Discourses Of Accounting Profession Organizations On Gender Equality," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue si, pages 177-187, June, DOI: 10.47743/rebs-2025-si-0011.
• Osama ALOWAIMER, 2025, "Determinants of profitability and financial performance: a study of listed Saudi banks," Access Journal, Access Press Publishing House, volume 6, issue 2, pages 287-302, April, DOI: 10.46656/access.2025.6.2(3).
• Tawona Matrokisi CHINDARA & Janet Rozanne SMITH & Collins Achepsah LEKE, 2025, "Examining the nature and prevalence of e-banking fraud: a qualitative analysis of banks in South Africa," Access Journal, Access Press Publishing House, volume 6, issue 2, pages 303-318, April, DOI: 10.46656/access.2025.6.2(4).
• Farah Naz & Bisma Malik & Abdulateif A. Almulhim & Abul Hassan, 2025, "Assessing the Relationship between Corporate Audit Committees’ Characteristics and Tax Aggressiveness: The Case of Pakistan," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 937-953, DOI: https://doi.org/10.15826/jtr.2025.1.
• Raluca Andreea Achima & Camelia Iuliana Lungu, 2025, "The Influence of Corporate Governance Mechanisms on Financial Performance. Is Gender Diversity a Relevant Board Characteristic?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 138-172, March.
• Emil Adrian Bancu & Miruna Iuliana Cunea & DragoÈ™ Marian Dragomir, 2025, "ESG Disclosure and Financial Performance in Two Interconnected Economic Activities Affected by the Global Semiconductor Crisis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 26-64, March.
• Pedro Henrique Diehl Cabral & Ariel Behr & Carla Bonato Marcolin & Giovana Sordi Schiavi, 2025, "Financial Accounting Processes Automation: Guidelines For Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 65-95, March.
• Michalis Bekiaris & Thekla Paraponti & Foteini Spanou, 2025, "Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 96-137, March.
• Justice Stephen Tetteh Zotorvie & James Dickson Fiagborlo & Edward Sedzro, 2025, "A Bibliometric Analysis of Literature On Accounting Information Systems: Trends, Future And Direction," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 206-232, June.
• Luiz Claudio de Carvalho Mauro & Sergio Jurandyr Machado & Mathias Schneid Tessmann & Luiz Augusto Ferreira Magalhaes, 2025, "Do State-Controlled Banks Pay More or Less Taxes? Evidence For Brazil," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 233-253, June.
• Sabrine Hamrouni & Ines Menchaoui, 2025, "The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 254-271, June.
• Ikhlass Amous & Ahmed Chabchoub, 2025, "Ownership Concentration and Risk Disclosure Quality in The Tunisian Context: Evidence from The Pre- and During COVID19 Periods," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 272-297, June.
• Farid Latreche & Fatima Berarma, 2025, "The CSFS for The Implementation of ERP Systems and The Potential Impact on Management Control - A Case Study of The SCAEK Company," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 298-327, June.
• Imen Mahfoudh & Sameh Kobbi-Fakhfakh, 2025, "The Effect of IFRS 15 Mandatory Adoption on Earnings Management: Evidence from Firms Listed on The STOXX Europe 600 Index," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 361-386, June.
• 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.
• Andreea Dinu, 2025, "Sustainability Reporting and Corporate Governance in The European Energy Sector," 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 509-529, September.
• Daisuke Suzuki & Shoji Kamimura & Jumpei Yamada, 2025, "Modeling Earnings Under Two Types Of Risk," 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 001, Dec.
• Bojan Mladenović, 2025, "The Long-Run Average Cost Curve: Evidence From The Bottled Water Industry," 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 017, Dec.
• Miroslav Serafimoski, 2025, "Classification Of A Foreign Exchange Difference From An Intragroup Monetary Liabilities And Assets In Multinational Telecomunication Companies Under Ifrs18," 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 039, Dec.
• Daniel BOTEZ & Oana-Ancuta STÈ‚NGACIU & Anatol MELEGA & Mihaela ENACHI, 2025, "Key Audit Matters and their Impact on the Financial Statements of Listed Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 164-179, 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.
• Valentin Burca & Anca Balan & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu & Cristian Lungu, 2025, "New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 2, pages 141-164, June, DOI: 10.15240/tul/001/2025-2-009.
• Xinyong Lu & Meinong Xi, 2025, "How can co-institutional investors enhance the core competitiveness of enterprises? Evidence from China," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 4, pages 99-113, December, DOI: 10.15240/tul/001/2025-5-017.
• Michele Cascarano & Cristina Demma & Litterio Mirenda, 2025, "Asset revaluations and credit conditions," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1486, Apr.
• Antonio Accetturo & Audinga Baltrunaite & Gianmarco Cariola & Annalisa Frigo & Marco Gallo, 2025, "The value of words: evidence from non-financial disclosure regulation," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1498, Oct.
• Predrag Stanković & Biljana Jovković & Aleksandra Radojević Marić, 2025, "Analysis Of Factors Influencing The Type Of Audit Opinion," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 70, issue 247, pages 153-184, October –.
• Mircea Epure & Serhat Hasancebi, 2025, "The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis," Working Papers, Barcelona School of Economics, number 1543, Dec.
• 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.
• Galek Ivan & Čičak Josip, 2025, "Earnings Management: Still an Issue?," Business Systems Research, Sciendo, volume 16, issue 1, pages 152-176, DOI: 10.2478/bsrj-2025-0008.
• Šušak Toni & Stapić Ivana, 2025, "Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia," Business Systems Research, Sciendo, volume 16, issue 2, pages 219-239, DOI: 10.2478/bsrj-2025-0026.
• Võ Văn Hiền & Trịnh Hiệp Thiện & Bùi Văn Dương, 2025, "Tổng quan nghiên cứu hệ thống về kế toán quản trị môi trường," 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 3-22, DOI: 10.46223/HCMCOUJS.econ.vi.20.11.447.
• 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.
• Tăng Thành Phước, 2025, "Tổng quan tài liệu về kế toán quản trị môi trường: Phương pháp phân tích trắc lượng thư mục," 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 3, pages 111-128, DOI: 10.46223/HCMCOUJS.econ.vi.20.3.3753.
• Muhammad Nurul Houqe & Alva Marasigan & Charl de Villiers, 2025, "How Can Vice‐Chancellor Compensation Be Justified? Evidence From New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, volume 65, issue 3, pages 2805-2820, September, DOI: 10.1111/acfi.70019.
• Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025, "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 63, issue 5, pages 1857-1915, December, DOI: 10.1111/1475-679X.12617.
• Raji Sadiq Ademola & Abdul-Ganiyy Agbaje & Onifade Abdul-Quadri Opeyemi, 2025, "Green Accounting Disclosure and Performance of Listed Oil and Gas Companies in Nigeria," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 28, issue 1, pages 72-86, DOI: 10.32725/acta.2025.005.
• Проф. Д-Р Валентина Станева & Ас. Д-Р Инж. Христо Станев, 2025, "Счетоводни И Одиторски Подходи При Отразяването На Безпилотни Летателни Системи Като Активи На Предприятието," ICPA Articles, Institute of Certified Public Accountants, volume 2025, issue 4, pages 1-13.
• 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.
• Biondi Yuri, 2025, "Limits of Empirical Studies in Accounting and Social Sciences: A Constructive Critique from Accounting, Economics and the Law," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 1, pages 9-19, DOI: 10.1515/ael-2021-0089.
• Kollruss Thomas, 2025, "The Relationship between Taxation, Accounting and Legal Forms: How tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms – analysed on the ba," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 275-305, DOI: 10.1515/ael-2019-0076.
• 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.
• Le Manh Anne, 2025, "Accounting Policies and Dividend Limitation: A European Comparison," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 203-246, DOI: 10.1515/ael-2021-0041.
• Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: Report of the European Law Institute," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 21-88, DOI: 10.1515/ael-2024-0024.
• Hossfeld Christopher, 2025, "Important Features of Capital Maintenance in Germany," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 247-269, DOI: 10.1515/ael-2024-0021.
• Le Manh Anne, 2025, "Accounting Standards for Equity Capital Management and Dividend Distributions in France," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 289-305, DOI: 10.1515/ael-2024-0014.
• Ježovita Ana & Horak Hana, 2025, "Financial Statements and the Determination of Distributable Profits in Croatia," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 307-348, DOI: 10.1515/ael-2024-0009.
• Hoshi Akio & Takahashi Mioko & Garcia Clémence, 2025, "Shareholders’ Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 349-383, DOI: 10.1515/ael-2024-0040.
• Hossfeld Christopher, 2025, "The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 89-105, DOI: 10.1515/ael-2024-0017.
• Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 9-19, DOI: 10.1515/ael-2025-2001.
• 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.
• Nina Boyarchenko & Kinda Hachem & Anya Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," CESifo Working Paper Series, CESifo, number 11935.
• Henrik Nilsson & Jenni Kallunki & Florian Eugster & Ann Vanstraelen, 2025, "Auditor Stock Ownership, Investment Returns, and Audit Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-79, May.
• Jorge Abad & Daisuke Ikeda & Javier Suarez, 2025, "From Incurred to Expected Loss: Implications for Bank Lending," Working Papers, CEMFI, number wp2025_2509, May.
• Vasile-Daniel CARDOȘ & Ildikó-Réka CARDOȘ & Iulia STAN, 2025, "Advantages of ERP System Implementation from the Perspective of Romanian Accounting Professionals," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 54, pages 41-50, July, DOI: 10.70147/m544150.
• Aracely Sánchez-Serna & Alba-Rocío Carvajal-Sandoval & Elmer-Adrian Camacho-Zabala & Milton-Januario Rueda-Varon, 2025, "Cálculo de pérdidas crediticias esperadas en escenarios de incertidumbre para el sector real
  [Calculation of Expected Credit Losses in Uncertain Scenarios for the Real Sector]," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 17, pages 1-26, August, DOI: 10.14718/revfinanzpolitecon.v17.202.
• 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.
• Philumena BAUER & Dorothea GREILING, 2025, "Doppelte Wesentlichkeitsanalyse als zentraler Filter für die ESG-Berichterstattung in österreichischen und deutschen Stadtwerken," CIRIEC Working Papers, CIRIEC - Université de Liège, number 2501, Jan.
• Philumena BAUER & Dorothea GREILING, 2025, "Double materiality analysis as a central filter for ESG reporting in Austrian and German municipal utilities," CIRIEC Working Papers, CIRIEC - Université de Liège, number 2502, Feb.
• Shirlee LICHTMAN-SADOT & Neta BNEHSHALOM-TIROSH & Eyal SHEINER, 2025, "Conflict, rockets, and birth outcomes: evidence from Israel's Operation Protective Edge," JODE - Journal of Demographic Economics, Cambridge University Press, volume 91, issue 1, pages 119-145, March, DOI: 10.1017/dem.2022.18.
• Charles Guandaru Kamau & Nancy Nkatha Kinyua, 2025, "Application of Artificial Intelligence in Detecting Creative Accounting Tendencies Among Corporations in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 6, DOI: 10.59413/ajocs/v6.i6.9.
• Jeremiah Spencer Tsuma, 2025, "Accounting Information System and Financial Performance of Manufacturing Firms in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.2.
• Anjela Kavetsa, 2025, "Corporate Tax Compliance on the Financial Performance of Manufacturing Companies in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 2, DOI: 10.59413/ajocs/v6.i2.11.
• Слави Генов, 2025, "Променливо Възнаграждение В Договори С Клиенти," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 32-60.
• Борис Стоев, 2025, "Теоретични Основи На Управлението На Дебиторската Задлъжнялост В Публичните Компании: Съвременни Концепции И Подходи," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 46-57.
• 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.
• Галина Чиприянова, 2025, "Предизвикателства Пред Отчетността В Ерата На Изкуствения Интелект," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 21-43.
• Борис Стоев, 2025, "Управление На Кредитния Риск: Стратегически Подходи Към Дебиторската Задлъжнялост В Публичните Дружества," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 68-84.

2024

• Widad Benzine, 2024, "Evaluating the Reality and Prospects of IPSAS Implementation in Algeria," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 2, pages 120-135, December.
• Catalin Robert Mos, 2024, "Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 2, pages 159-179, December.
• Dwi Septa Aryani & Crystha Armereo, 2024, "Tax Avoidance of Companies in The Sri Kehati Index," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 2, pages 99-108, December.
• 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.
• Hüseyin Mert & Haluk Mert & Didem Özçelik, 2024, "Comparative Analysis of Tax Procedure Law, Turkish Financial Reporting Standards for Large and Medium-Sized Enterprises (FRS), and TAS 2 Regarding Elements That Form The Costs In Inventories," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 1-17, April, DOI: https://doi.org/10.33203/mfy.142080.
• Nevber Zeynep Eroğlu, 2024, "Evaluation of The Concept of Doubtful Receivables According to Accounting and Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 119-127, April, DOI: https://doi.org/10.33203/mfy.134741.
• 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.
• John M. Barrios & Thomas G. Wollmann, 2024, "A New Era of Midnight Mergers: Antitrust Risk and Investor Disclosures," American Economic Journal: Microeconomics, American Economic Association, volume 16, issue 4, pages 77-111, November, DOI: 10.1257/mic.20220064.
• Adrian ISIP, 2024, "Outsourcing Of Accounting Services In Digital Age," 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 43-61, December, DOI: https://doi.org/10.53486/2537-6179..
• 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.
• Cristina NICOLAESCU & Monica BIJA, 2024, "Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 26-35, December , DOI: 10.37945/cbr.2023.12.04.
• Bogdan Cosmin GOMOI, 2024, "Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 36-44, December , DOI: 10.37945/cbr.2023.12.05.
• Lucian CERNUȘCA, 2024, "New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 54-63, December , DOI: 10.37945/cbr.2023.12.07.
• Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024, "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 12, pages 6-15, December , DOI: 10.37945/cbr.2023.12.02.
• Elena STĂNCIULESCU & Mihai VUȚĂ & Maria Teodora VUȚĂ, 2024, "Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 18-27, October, DOI: 10.37945/cbr.2024.10.03.
• Liviu Marian MATAC & Florentina PANTAZI & Paul-Tiberius COMAN & Maria BOLBOCEANU, 2024, "The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 2-6, October, DOI: 10.37945/cbr.2024.10.01.
• Bogdan Cosmin GOMOI, 2024, "Financial Management and Analysis Features at Operating Cycle Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 28-40, October, DOI: 10.37945/cbr.2024.10.04.
• Lucian CERNUȘCA, 2024, "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 41-49, October, DOI: 10.37945/cbr.2024.10.05.
• Mary PHIRI & Newman WADESANGO, 2024, "Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 50-63, October, DOI: 10.37945/cbr.2024.10.06.
• Claudia-Florina BOTAR, 2024, "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 7-17, October, DOI: 10.37945/cbr.2024.10.02.
• Bogdan Cosmin GOMOI, 2024, "Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 19-28, November, DOI: 10.37945/cbr.2024.11.03.
• Florinel Marian SGÂRDEA & Liviu Marian MATAC & Maria BOLBOCEANU & Paul-Tiberius COMAN, 2024, "The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 2-10, November, DOI: 10.37945/cbr.2024.11.01.
• Lucian CERNUȘCA, 2024, "Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 36-46, November, DOI: 10.37945/cbr.2024.11.05.
• Munashe T. ZIYAMBI & Newman WADESANGO, 2024, "Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 58-73, November, DOI: 10.37945/cbr.2024.11.07.
• Delia DAVID & Eugen DELIMAN & Marius F. DRĂGĂNESCU & Andrea ONDREIOV, 2024, "Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 11-16, January, DOI: 10.37945/cbr.2024.01.02.
• Bogdan Cosmin GOMOI, 2024, "Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 17-30, January, DOI: 10.37945/cbr.2024.01.03.
• Adriana Florina POPA & Gabriel Viorel RAITA, 2024, "Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 2-10, January, DOI: 10.37945/cbr.2024.01.01.
• Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024, "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2024.01.06.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 1-13, February, DOI: 10.37945/cbr.2024.02.01.
• Ioan MINDA, 2024, "Forensic Accounting, a Viable Solution for Economic Security," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 23-28, February, DOI: 10.37945/cbr.2024.02.03.
• Elena STĂNCIULESCU, 2024, "Guarantee-Return System for Nonreusable Primary Packaging," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 29-37, February, DOI: 10.37945/cbr.2024.02.04.
• Lucian CERNUȘCA, 2024, "Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 48-57, February, DOI: 10.37945/cbr.2024.02.06.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 1-15, March, DOI: 10.37945/cbr.2024.03.01.
• Nicolae BOBIȚAN & Diana DUMITRESCU, 2024, "Forensic Accounting: The Emergence and Evolution of a Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 16-24, March, DOI: 10.37945/cbr.2024.03.02.
• Diana-Gabriela POHAȚĂ, 2024, "Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 50-61, March, DOI: 10.37945/cbr.2024.03.06.
• Elena STĂNCIULESCU, 2024, "E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 15-26, April, DOI: 10.37945/cbr.2024.04.02.
• 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.
• Sunday OTUYA, 2024, "Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 5, pages 71-80, May, DOI: 10.37945/cbr.2024.05.07.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 41-53, June, DOI: 10.37945/cbr.2024.06.05.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 36-50, July, DOI: 10.37945/cbr.2024.07.05.
• Bogdan Cosmin GOMOI, 2024, "Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 6-17, July, DOI: 10.37945/cbr.2024.07.02.
• Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024, "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 62-73, July, DOI: 10.37945/cbr.2024.07.07.
• 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.
• 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.
• Oana-Letiția Cătuțoiu & Mariana Man, 2024, "Considerations Regarding The Contribution Of Smes From The S-W Oltenia Region To The Economic Development Of Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 52, pages 18-27, July.
• Attila Szora TAMAȘ & Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Alin IRIMIA, 2024, "Current Tax Risk in Romania and Possible Remedies," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 26, pages 28-45, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Gabriel Szora TAMAȘ, 2024, "Instruments on Tax Compliance in the Romanian Digital Systems," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 26, pages 80-95, November.
• Quang Linh HUYNH & Van Kha NGUYEN, 2024, "Managerial accounting system between corporate governance and knowledge management," Access Journal, Access Press Publishing House, volume 5, issue 2, pages 306-320, February, DOI: 10.46656/access.2024.5.2(8).
• Mihaela ÅžTEFAN-HINT & Andreea MARIN-PANTELESCU & Teodora Maria SUCIU, 2024, "Structures Specific To The Income And Expenditure Budget: A Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 26, pages 1-11.
• Sorinel CÄ‚PUÅžNEANU & Bogdan IonuÈ› STOLOJESCU & Alina-Georgiana SOLOMON & Ileana-Sorina RAKOÅž, 2024, "Activity-Based Costing (Abc) Model For Romanian Public Higher Education Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 26, pages 1-15.
• DONÈšU Adelina - Nicoleta, 2024, "Blockchain Technologyand The Accounting Profession.A Structured Literature Review.," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 26, pages 1-1.
• Dhouha Bouaziz, 2024, "Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 107-133, January.
• Christianna Chimonaki & Stelios Papadakis & Christos Lemonakis, 2024, "Environmental, Social, Governance and Gen-der Diversity Under the Adoption of European Directive 2014/95/EU," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 162-188, January.
• Japhet Imhanzenobe & Olusegun Vincent & Olalekan Aworinde, 2024, "IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 189-214, January.
• Rachael Modupe Gbadamosi & Ezekiel Alade, 2024, "Auditors' Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 215-236, January.
• Bojan Malchev & Atanasko Atanasovski & Marina Trpeska, 2024, "Intellectual Capital: A Key Driver of Financial Performance in The Macedonian Banking Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 237-260, January.
• Iuliana-Madalina Petrica (Papuc) & Chirata Caraiani & Camelia Iuliana Lungu & Liana-Elena Anica-Popa, 2024, "The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 261-290, January.
• Olfa Ben Salah, 2024, "Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 29-49, January.
• Costel Istrate, 2024, "Accounting and Taxation in Romania: From Connection to Disconnection?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 5-28, January.
• Georgiana Burlacu & Ioan-Bogdan Robu, 2024, "Analysis of Accruals Earnings Management Using the Jones Model. The Case of Romania Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 50-75, January.
• Fadi Alkaraan & Mohammad Albahloul & Tony Abdoush & Mahmoud Elmarzouky & Nadia Gulko, 2024, "Big Four Rhetorical Strategies: Carillion's Collapse," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 295-316, June.
• Sameh Kobbi-Fakhfakh & Nesrine Belguith, 2024, "Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 317-338, June.
• Gabriel Jinga & Madalina Dumitru & Elena-Mariana Glavan & Gabriel Radu, 2024, "Eco-Efficiency Measures in The Leather Industry. An Educational Case," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 365-380, June.
• Fatma Bougacha & Mouna Guedrib, 2024, "Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 381-411, June.
• Andreea Madalina Bojan & Camelia Iuliana Lungu & Chirata Caraiani, 2024, "Mapping the Research on Corporate Governance in Sensitive Industries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 412-445, June.
• Maria-Silvia Fota & Nicoleta-Elena Cristea & Alexandru Ureche & Nadia Albu, 2024, "Accountants' Competencies for Sustainability Reporting: An Exploratory Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 446-460, June.
• Feten Arfaoui-Masmoudi & Sourour Hazami-Ammar, 2024, "Introduction for The Special Section On "Inclusive, Circular, And Technological Transformations in Financial Accounting: Challenges and Opportunities for Organizations and Stakeholders"," 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 474-482, September.
• Amel Chatti & Salma Dammak Ayadi & Maher Jeriji, 2024, "IPSAS Adoption in African Countries: Talking or Walking the Talk," 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 530-550, September.
• 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.
• Catalin Mos, 2024, "Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union," 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 616-642, September.
• Abdullah Alhadadi, 2024, "Determinants of Audit Report Delay: Further Evidence from Saudi Arabia," 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 668-694, December.
• Kwaku Kyei Gyamerah & Sylvia Agyeman Addai & Abass Sagoe, 2024, "Antecedents and Consequences of Accounting Information System Utilization: Evidence from Firms in Emerging Markets," 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 695-717, December.
• 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.
• Akhilesh Chandra & Charles F. Malone, 2024, "State of The Dotcom-Era Accounting Information Systems (AIS) Faculty and Implications for The Artificial Intelligence (AI)-Era," 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 740-792, December.
• Denis Adrian Levanti & Aurelia Stefanescu & Ileana Cosmina Pitulice, 2024, "Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation," 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 793-825, December.
• Alexey Litvinenko, 2024, "Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status," 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 826-869, December.
• Jinzhi Lu & Pingyang Gao, 2024, "A Theory of Investors' Disclosure," Papers, arXiv.org, number 2404.07630, Apr, revised Nov 2025.
• Oana-Cristina STOICA & Liliana IONESCU-FELEAGA, 2024, "A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 742-757, October.
• Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU, 2024, "Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 769-782, October.
• Laura-Eugenia-Lavinia BARNA, 2024, "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 783-790, October.
• Catalin MOS, 2024, "Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 791-802, October.
• Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024, "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 1, pages 105-134, May.
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• Luis Ángel Maza, 2024, "Una reflexión sobre los umbrales cuantitativos en los modelos de depósito de las cuentas anuales y su posible impacto en el tamaño empresarial en España," Occasional Papers, Banco de España, number 2419, Jun, DOI: https://doi.org/10.53479/36639.
• Tariq Jassim Mohammad, 2024, "The Informational Importance Provided by the Cash Flow Statement Follows International Standards in Assessing Financial Liquidity," American Journal of Accounting, AJPO, volume 6, issue 3, pages 19-32.
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• Maryna Kovbatiuk & George Kovbatiuk & Viktoriia Shkliar & Andrii Pietukhov, 2024, "Analysis of the current state of ukraine's foreign trade relations by types of trade flows," Economic Synergy, Higher Educational Institution Academician Yuriy Bugay International Scientific & Technical University, issue 2, pages 85-104, DOI: 10.53920/ES-2024-2-6.
• Nguyen Thu Nha Trang & Dinh Thi Ngoc Huong & Huynh Dang Ngan Anh, 2024, "The influence of human factors on the quality of accounting information system," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 1, pages 65-75, DOI: 10.46223/HCMCOUJS.econ.en.14.1.2334.
• Nguyen Ngoc Hien, 2024, "The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 1, pages 76-83, DOI: 10.46223/HCMCOUJS.econ.en.14.1.2556.