Research classified by Journal of Economic Literature (JEL) codes

---

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

2025

• N'Gatta, Donald & Ormazabal, Gaizka & Raney, Robert, 2025, "Trading of emission allowances and reporting incentives," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101804.
• Binz, Oliver & Schipper, Katherine & Standridge, Kevin R., 2025, "Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101805.
• Ryan, Stephen G., 2025, "Discussion of “real effects of lagged guidance from prudential regulators on CECL”," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101807.
• Basu, Riddha & Roychowdhury, Sugata & Sinha, Kirti, 2025, "Real effects of lagged guidance from prudential regulators on CECL," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101808.
• Kim, Jinhwan & Shi, Terrence Tianshuo & Verdi, Rodrigo S., 2025, "The innovation consequences of judicial efficiency," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101813.
• Donelson, Dain C. & Hutzler, Christian M. & Rhodes, Adrienne, 2025, "Does antitrust enforcement against interlocking directorates impair corporate governance?," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101815.
• 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.
• Li, Ying & Huang, Qianqian & Yuan, Tao, 2025, "Corporate voluntary disclosure via WeChat," Journal of Banking & Finance, Elsevier, volume 176, issue C, DOI: 10.1016/j.jbankfin.2025.107393.
• 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.
• Si, Deng-Kui & Du, Qianqian & Pan, Yukun, 2025, "The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese “Zodiac Year”," Journal of Economic Behavior & Organization, Elsevier, volume 231, issue C, DOI: 10.1016/j.jebo.2025.106916.
• Cao, June & Huang, Zijie & Shahid, Ahmad Usman, 2025, "Fostering environmental integrity via investor-focused communications: Private in-house meeting disclosures and greenwashing behaviors," Journal of Economic Behavior & Organization, Elsevier, volume 232, issue C, DOI: 10.1016/j.jebo.2025.106946.
• Wang, Maobin & Ye, Tao & Chen, Yaxin, 2025, "Do firms opportunistically manipulate their responses to fake news on social media? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107204.
• Trinh, Vu Quang & Elnahass, Marwa & Pasiouras, Fotios, 2025, "Personal traits of CEOs and cybersecurity-related disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2025.100680.
• 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.
• Chen, Jean Jinghan & Huang, Lingyu & Xiao, Jason Zezhong & Zhang, Haoyu, 2025, "Do auditors charge clients with higher audit fees for blockchain investments?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100707.
• Rossignoli, Francesca & Bozzolan, Saverio & Lionzo, Andrea, 2025, "Financial expert CEOs: Evidence from purchase price allocation," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100711.
• Aboud, Ahmed & Brandon, Sonia & Bassyouny, Hesham & Papadimitri, Panagiota & Abdelfattah, Tarek, 2025, "Social capital, corporate governance, and earnings management: Cross-country evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100714.
• Tsunogaya, Noriyuki & Kusano, Masaki & Sakuma, Yoshihiro, 2025, "The effect of female lead signing partners on modified audit opinions: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100715.
• Ginesti, Gianluca & Campa, Domenico, 2025, "Corporate social responsibility board committee and tax disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100719.
• 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.
• Guo, Shijun & Hu, Fang, 2025, "Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2025.100455.
• Li, Qingyuan & Tsang, Albert & Wu, Qiong & Xiong, Xi, 2025, "ESG rating agencies and investors’ reactions to earnings news," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2025.100456.
• Luo, Xiang & Luo, Yi & Zhou, Jianan, 2025, "The communicative value of key audit matters in M&As: The effect of performance commitments," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100464.
• Hu, Jingxin & Yuan, Lihua & Liu, Bin & Li, Tao, 2025, "Government fiscal stress and firms’ choice of affiliates," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100470.
• Deng, Justin, 2025, "Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100478.
• 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.
• Chou, Shih-Chu & Mutlu, Sunay & Wang, Weiwei, 2025, "Analysts’ revenue forecasts and discretionary revenues," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100489.
• Krieg, Kimberly S. & Li, John, 2025, "Does diverse tax planning reduce tax risk?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100490.
• Zhao, Yan & Su, Kun & Xu, Yiming, 2025, "Does key audit matters (KAMs) disclosure affect corporate financialization?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100491.
• Angelo, Benjamin, 2025, "The private securities litigation reform act and post-earnings announcement drift," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100495.
• Chen, Yunsen & Feng, Zizhen & Yu, Yao & Yuan, Wei, 2025, "The capital market consequences of the regulator-led minority shareholder: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100497.
• Singh, Atul & Tang, Vicki Wei, 2025, "Feedback effect of social media on corporate investment Efficiency: Evidence from Firm’s Twitter presence and engagement," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100503.
• Toksoz, Tuba & Demirkan, Sebahattin & Demirkan, Irem & Mishra, Birendra K., 2025, "CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100511.
• Nguyen, Van Ha & Nguyen, Thanh Hang & Ho, Ly & Dang, Tung Lam, 2025, "When reputation hurts: ESG risk and the cost of equity capital around the world," Journal of Multinational Financial Management, Elsevier, volume 80, issue C, DOI: 10.1016/j.mulfin.2025.100935.
• Wong, Yiuwai & Sakawa, Hideaki & Watanabel, Naoki & Teramura, Eriko & Oishi, Ryusuke, 2025, "Board gender diversity and earnings quality in a bank-based system: A pre-registered report," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102734.
• Lee, Chien-Chiang & Wang, Chih-Wei & Huang, Chun-Wei & Sharma, Susan Sunila, 2025, "Corporate dividend behavior under uncertainty: A study of Chinese firms," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102747.
• Choi, Su-Young & Cho, Hyungjin, 2025, "Dark side of analyst coverage? The case of cash holding adjustment toward the optimal level," Pacific-Basin Finance Journal, Elsevier, volume 91, issue C, DOI: 10.1016/j.pacfin.2025.102762.
• Gao, Wangbo & Zhang, Zicheng & He, Pinglin & Wang, Xuewu, 2025, "From accountability to transparency: The role of collective litigation in enhancing corporate information disclosure," Pacific-Basin Finance Journal, Elsevier, volume 93, issue C, DOI: 10.1016/j.pacfin.2025.102864.
• Samarakoon, S.M.R.K. & Pradhan, Rudra P. & Chathuranga, G.G., 2025, "Financial derivatives usage dynamics in Asia Pacific region," Pacific-Basin Finance Journal, Elsevier, volume 94, issue C, DOI: 10.1016/j.pacfin.2025.102941.
• Huang, Hung-Yi, 2025, "How do credit default swap spreads react to languages?," Pacific-Basin Finance Journal, Elsevier, volume 94, issue C, DOI: 10.1016/j.pacfin.2025.102943.
• Blouin, Jennifer & Robinson, Leslie, 2025, "Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105512.
• Fan, Chenguang & Bae, Seongho & Liu, Yu, 2025, "Taxation and corporate investment efficiency in common prosperity," The Quarterly Review of Economics and Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.qref.2025.102013.
• Cao, Jian & Chen, Feng & Li, Mingxiang & Luo, Xin, 2025, "Accounting backgrounds and technological innovation: Are accountant CEOs inferior innovators?," Research Policy, Elsevier, volume 54, issue 3, DOI: 10.1016/j.respol.2025.105175.
• Gounopoulos, Dimitrios & Huang, Winifred & Yang, Min, 2025, "Innovation and annual report readability," Research Policy, Elsevier, volume 54, issue 8, DOI: 10.1016/j.respol.2025.105301.
• Hu, Yuanyuan & Fang, Jiali & Bhuiyan, Md. Borhan Uddin, 2025, "Zodiac year fate eased by CSR: Fact or fiction?," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104139.
• Wen, Shigang & Li, Jianping & Huang, Chuangxia & Zhu, Xiaoqian, 2025, "Watchdog from academia: Do academic independent directors matter for financial statement fraud?," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104219.
• Lei, Shuyan & zheng, Luman, 2025, "Green investors and stock price volatility in tourism enterprises: A perspective on information disclosure quality," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104243.
• Che, Weina & Jia, Haoyi, 2025, "Corporate governance level, financial robustness, and goodwill bubbles," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104278.
• Liang, Qingwen & Huang, Wan, 2025, "The impact of narrative R&D disclosures on bond issuance spreads of Chinese firms," International Review of Economics & Finance, Elsevier, volume 102, issue C, DOI: 10.1016/j.iref.2025.104299.
• Wang, Pengmian & Liang, Shuguang, 2025, "Enhancement of audit quality and optimization of risk management: Dual engines for corporate value growth analysis," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104339.
• Li, Mengjia & Ding, Wenjie & Li, Hao & Wang, Qingwei & Xiao, Jason Zezhong, 2025, "Sell-side financial analyst social network and forecast accuracy," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104501.
• Nie, Jun & Song, Tiannuo & Qian, Xinyi, 2025, "Does corporate social responsibility gap hinder corporate innovation?," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104527.
• Akisik, Orhan & Gal, Graham & Triani, Silvia, 2025, "Financial globalization, global accounting standards and economic growth," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104543.
• 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.
• Liu, Baohua & Huang, Wan, 2025, "Wealth expropriation by noncontrolling block shareholders in Chinese listed firms: Insights from the role of appointed executive directors," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104712.
• Wu, Wei & Xiao, Zhongyi & Zhang, Guangneng & Zhong, Yuxiang, 2025, "The effect of income smoothing on crash risk: A cross-country analysis," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104778.
• Chen, Li-Yu & Chen, Jing-Chi & Li, Chun-Ming, 2025, "Earnings informativeness, debt financing, and managerial characteristics," International Review of Economics & Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.iref.2025.103847.
• Liu, Yuanyuan & Liu, Qianqian, 2025, "Exploring the effects of board governance and information disclosure on stock price stability," International Review of Economics & Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.iref.2025.103867.
• Liu, Xin & Liu, Chenlan & Duan, Mingzhe & Chen, Sicen, 2025, "Cash management amid HFCAA-Induced data breach risks: A comparative analysis of reactive vs. proactive responses in Chinese firms," International Review of Economics & Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.iref.2025.104059.
• Ahn, Jae Hwan & Chung, Hanyong, 2025, "Product market competition and disclosure deficiencies in different mandatory filing types: Evidence from SEC comment letters," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102611.
• Fredj, Imen & Gana, Marjène Rabah & Trabelsi, Samir, 2025, "OCI information and analysts’ forecast accuracy: Evidence from US commercial banks☆," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102615.
• Longo, Sara & Fabrizi, Michele & Parbonetti, Antonio, 2025, "Market reaction to EU CRD IV regulation in the banking industry," Research in International Business and Finance, Elsevier, volume 73, issue PB, DOI: 10.1016/j.ribaf.2024.102652.
• Wang, Yewen & Tang, Jiaxuan & Li, Cheng, 2025, "Registration reform and stock mispricing: Causal inference based on double machine learning," Research in International Business and Finance, Elsevier, volume 73, issue PB, DOI: 10.1016/j.ribaf.2024.102668.
• Akhtaruzzaman, Md & Boubaker, Sabri & Gamage, Pandula & Obeng, Victoria, 2025, "Environmental innovation and climate risk awareness: The moderating role of SDG13," Research in International Business and Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.ribaf.2024.102713.
• Zhang, Zhichao & Sun, Bingzhen, 2025, "Firms’ perceived trade policy uncertainty and management’s disclosure strategies: Evidence from financial statement comparability," Research in International Business and Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.ribaf.2024.102716.
• Gill-de-Albornoz, Belén & Maffei, Marco & Spagnuolo, Flavio, 2025, "Does the financial reporting quality of private targets matter for deal timing? Evidence from European M&A," Research in International Business and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.ribaf.2025.102794.
• Li, Jing, 2025, "Corporate governance, fraud learning cycles, and financial fraud detection: Evidence from Chinese listed firms," Research in International Business and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.ribaf.2025.102832.
• Abdul Wahab, Effiezal Aswadi & How, Janice & Ismail, Ismaanzira, 2025, "Overconfident male CEOs and corporate outcomes: The moderating role of female CFOs," Research in International Business and Finance, Elsevier, volume 77, issue PB, DOI: 10.1016/j.ribaf.2025.102981.
• Wei, Yufen & Tang, Jinghua & He, Hongbo & Wu, Chanjun & Lin, Muyangzi & Xie, Haonan, 2025, "Customer concentration and corporate greenwashing," Research in International Business and Finance, Elsevier, volume 79, issue C, DOI: 10.1016/j.ribaf.2025.103090.
• Ma, Tingting & Niu, Duo & Fang, Xizhe & Ji, Xinyuan & Sensoy, Ahmet, 2025, "Cautious and conscientious or fish in troubled waters: Knightian uncertainty and financial restatement," Research in International Business and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.ribaf.2025.103135.
• Cascino, Stefano & Széles, Máté & Veenman, David, 2025, "Does CEO inside debt really improve financial reporting quality?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 128078, 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.
• Martín, Roberto Spacey & Ranger, Nicola & Schimanski, Tobias & Leippold, Markus, 2025, "Empirically assessing corporate adaptation and resilience disclosure using AI," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130809, Sep.
• Rahayu Lestari & Dewi Refianingrum Muthmainnah, 2025, "The impact of earnings management on perceived quality of earnings: the moderating role of ESG," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 10, issue 3, pages 258-276, May, DOI: 10.1108/AJAR-06-2024-0255.
• Sarit Biswas & Anuradha Saikia & Mousumi Bhattacharya, 2025, "Policy uncertainty and earnings quality in banks: the role of institutional quality in emerging markets," Accounting Research Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 208-229, January, DOI: 10.1108/ARJ-02-2024-0066.
• Ishwar Khatri, 2025, "The effect of non-financial disclosure regulation on earnings management: information symmetry, signalling or political costs?," Accounting Research Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 302-324, March, DOI: 10.1108/ARJ-04-2024-0136.
• Foteini I. Pagkalou & Eleftherios I. Thalassinos & Konstantinos I. Liapis, 2025, "Comparative Analysis of CSR and ESG Actions in Greece: A Study Using Artificial Neural Networks and Machine-learning Techniques," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Green Wealth: Navigating towards a Sustainable Future", DOI: 10.1108/S1569-375920250000117014.
• Hoa Luong & Abeyratna Gunasekarage & Pallab Kumar Biswas, 2025, "CEO power and financial statement comparability," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 21, issue 3, pages 693-731, January, DOI: 10.1108/IJMF-01-2024-0045.
• Emmanuel Constantine Mamatzakis & Panagiotis Tzouvanas, 2025, "Greenhouse gas emissions and quality of financial reporting: evidence from the EU," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 26, issue 3, pages 649-678, January, DOI: 10.1108/JAAR-07-2023-0212.
• Hung Quang Bui & Quyen Thi Bao Phan & Ha Thanh Nguyen, 2025, "AI adoption: a new perspective from accounting students in Vietnam," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 32, issue 1, pages 40-51, January, DOI: 10.1108/JABES-06-2024-0300.
• So Yean Kwack, 2025, "What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 611-644, May, DOI: 10.1108/MAJ-02-2024-4241.
• Saeed Rabea Baatwah & Effiezal Aswadi Abdul Wahab, 2025, "Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 520-550, April, DOI: 10.1108/MAJ-05-2024-4332.
• Jiawei Wang & Yonghai Wang, 2025, "Is auditor-AC communication a good indicator of audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 3, pages 245-277, February, DOI: 10.1108/MAJ-06-2024-4358.
• Junsheng Zhang & Yue Qi & Yaoqing Song & Yamin Zeng, 2025, "Auditor compensation and accounting firm performance," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 2, pages 214-244, January, DOI: 10.1108/MAJ-07-2024-4411.
• 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.
• Moataz El-Helaly & Bilal Al-Dah, 2025, "Auditing standards and audit effort: evidence from related party transactions," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 451-477, March, DOI: 10.1108/MAJ-12-2023-4176.
• Ahmed Bouteska & Taimur Sharif & Jihène Oueslati Ghouli, 2025, "Refining the literature on risk disclosure," Management Research Review, Emerald Group Publishing Limited, volume 48, issue 8, pages 1272-1289, May, DOI: 10.1108/MRR-07-2023-0499.
• Shaista Wasiuzzaman & Effiezal Aswadi Abdul Wahab, 2025, "Board gender diversity and environmental, social and governance (ESG) disclosure: assessing the moderating role of country-level accountability and governance," Pacific Accounting Review, Emerald Group Publishing Limited, volume 37, issue 3, pages 420-454, May, DOI: 10.1108/PAR-09-2024-0216.
• Sang Ho Kim & Yohan An, 2025, "Does economic policy uncertainty affect conservatism?: evidence from Korea," Pacific Accounting Review, Emerald Group Publishing Limited, volume 37, issue 2, pages 141-163, January, DOI: 10.1108/PAR-10-2023-0137.
• Maria I. Kyriakou, 2025, "The effects of non-audit fees on audit fees during the financial crisis," Revista de Gestão, Emerald Group Publishing Limited, volume 32, issue 2, pages 112-122, May, DOI: 10.1108/REGE-12-2024-0178.
• Judith Wylie & Anne Marie Ward, 2025, "The role of stakeholder communication in developing integrated reporting: a longitudinal public sector case study," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 16, issue 4, pages 1101-1133, April, DOI: 10.1108/SAMPJ-07-2023-0533.
• Adel Necib & Anis Jarboui, 2025, "The Effect of Good Corporate Governance, an Internal Control System, and Human Resource Competency on the Calibre of Financial Information," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 152-164.
• Adel Necib & Amira Feidi & Anis Jarboui, 2025, "The Impact of Business Risk, Intellectual Capital, and Institutional Ownership on the Value of the Firm," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 3-19.
• Imen Mahfoudh, 2025, "Are Dividends Signaling the Earnings Quality? Evidence from Canada," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 115-137.
• Dhouha Bouaziz, 2025, "Does External Audit Quality Moderate the Relationship Between CEO Entrenchment and Financial Communication Quality? Evidence from French Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 15, issue 3, pages 101-129.
• Chun-Hung Chen, 2025, "Optimizing Accounting and Wage Design: A Principal-Centric Approach to Solving the Agency Problem," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 15, issue 3, pages 130-158.
• Anas Alqudah & Safa Jaradat & Lara Al-Haddad, 2025, "Financial Consequences of Fraud in Amman Stock Exchange Firms," Advances in Decision Sciences, Asia University, Taiwan, volume 29, issue 1, pages 83-111, March.
• Mariam Vardiashvili, 2025, "Measurement of non-financial assets at current operational value," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 7, issue 1, pages 109-119, June.
• Asimiyu Kolawole Adegoke & Akinwumi Olusegun Akinola, 2025, "Risk Management and the Financial Performance of Listed Real Estate/Construction Companies in Nigeria: The Moderating Role of Board Structure," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 7, issue 1, pages 43-55, June.
• Ali DJELLABA, 2025, "Assessing the readiness of Algerian port enterprises to secure accounting practices through cybersecurity protocols," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 7, issue 2, pages 208-220, December.
• Kabiru Isa Dandago & Modibbo Abubakar, 2025, "Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 7, issue 2, pages 235-249, December.
• Jackson Lumbasio & Martin Onsiro & Isaac Abuga, 2025, "Influence of Preference Share Capital on Financial Performance of Listed Manufacturing and Allied Firms in Kenya," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 7, issue 2, pages 283-293, December.
• 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.
• Liliana LAZARI & Irina IAVORSCHI, 2025, "Financial Reporting: Analysis Of The Regulatory Framework Of The Republic Of Moldova," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 11, issue 1, pages 107-117, June, DOI: https://doi.org/10.53486/2537-6179..
• Michal Erben & Michal Kudej & Jan Kubalek, 2025, "The Social Factors Impact on Sustainable Business Growth Perception Within the ESG Concept," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 68, pages 196-196, February.
• Maria Carmen Huian & Mihaela Curea & Marilena Mironiuc, 2025, "Sustainability Reporting and Credit Risk Management in the Romanian Banking Landscape," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 1011-1011, August.
• Ksenija Dencic-Mihajlov & Dejan Spasic, 2025, "Social and Environmental Disclosures in the European Insurance Industry in Conditions of Flexibility in the Mandatory Reporting Regime," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 1069-1069, August.
• Catalin-Nicolae Albu & agnur Balsari & Meliha Basic & Zorica Bozhinovska Lazarevska & Sandra Damijan & Nikolina Decman & Ivan Dionisijev & Olga Grzybek & Gina Raluca Guse & Ana Lalevic Filipovic & Mus, 2025, "Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 830-830, August.
• Camelia Iuliana Lungu & Chirata Caraiani & Andreea Madalina Bojan & Cornelia Dascalu & Raluca Andreea Achim, 2025, "Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses Awareness," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 939-939, August.
• Victoria Bogdan & Dana-Simona Gherai & Dorina-Nicoleta Popa & Luminita Rus & Marioara Belenesi & Diana-Elisabeta Matica, 2025, "Resilience of Companies' Profitability under the Impact of ESG Reporting Transparency in the Supply Value Chain," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue S19, pages 1420-1420, November.
• 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.
• Mărioara HRIȚCAN, 2025, "Reporting on Intangible Assets in Romania: Harmonization Between International Standards and Sustainability Reporting (ESG)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 20-27, September, DOI: 10.37945/cbr.2025.09.03.
• Elena STĂNCIULESCU, 2025, "Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 43-53, September, DOI: 10.37945/cbr.2025.09.05.
• 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.
• Bogdan Cosmin GOMOI, 2025, "Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 28-38, December , DOI: 10.37945/cbr.2024.12.04.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 46-58, December , DOI: 10.37945/cbr.2024.12.06.
• Newman WADESANGO & Panashe Hillary NYAKUYA, 2025, "Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 59-72, December , DOI: 10.37945/cbr.2024.12.07.
• Marian SĂCĂRIN, 2025, "Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 9-19, December , DOI: 10.37945/cbr.2024.12.02.
• 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.
• Lucian CERNUȘCA, 2025, "Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 40-51, October, DOI: 10.37945/cbr.2025.10.05.
• Takunda Gwyneth ZARANYIKA & Newman WADESANGO, 2025, "The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 52-70, October, DOI: 10.37945/cbr.2025.10.06.
• Shadreck NHORITO, 2025, "The Impact of Financing a Resilient Mining Infrastructure on the Economic Growth of Africa: A Systematic Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 71-89, October, DOI: 10.37945/cbr.2025.10.07.
• 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.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2025, "Budgetary Management of Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 16-26, January, DOI: 10.37945/cbr.2025.01.03.
• 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.
• Bogdan Cosmin GOMOI, 2025, "Analysis of Profitability and Resource Management at the Level of Three European Motor Vehicle Manufacturers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 27-36, January, DOI: 10.37945/cbr.2025.01.04.
• Lucian CERNUȘCA, 2025, "Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 37-48, January, DOI: 10.37945/cbr.2025.01.05.
• Elena STĂNCIULESCU, 2025, "Forms, Methods and Tools for Conducting Tax Control," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2025.01.06.
• Nicoleta-Maria IENCIU & Ionel-Alin IENCIU & Mugurel Gabriel Sorin POP, 2025, "Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 9-15, January, DOI: 10.37945/cbr.2025.01.02.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2025, "Budgetary Management of Supplies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 16-28, February, DOI: 10.37945/cbr.2025.02.03.
• Bogdan Cosmin GOMOI, 2025, "Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 29-38, February, DOI: 10.37945/cbr.2025.02.04.
• Lucian CERNUȘCA, 2025, "Single Return for 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 39-49, February, DOI: 10.37945/cbr.2025.02.05.
• Ionel-Alin IENCIU & Nicoleta-Maria IENCIU & Viorel-Gabriel RAITA & Marius Ioan MIHUȚ, 2025, "Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 8-15, February, DOI: 10.37945/cbr.2025.02.02.
• Marian SĂCĂRIN, 2025, "Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 28-40, March, DOI: 10.37945/cbr.2025.03.03.
• 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.
• Andreea Gabriela Tănase & Grigorescu (Stănescu) Andreea & Andreea Măldăreanu & Raluca-Florentina Crețu & Ponorîcă Andreea Gabriela & Viorel - Costin Banța, 2025, "Data Analysis In The Industry 4.0 Era: Investigating The O2c Process And Organizational Performance With Sap Signavio," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 53, pages 29-37, December.
• Grigorescu (Stănescu) Andreea & Andreea Gabriela Tănase & Andreea Măldăreanu & Răpan Ivona & Raluca-Florentina Crețu & Viorel - Costin Banța, 2025, "Enhancing Digital Skills In Accounting Through O2c Process Analysis: The Contribution Of Sap Signavio To The Industry 4.0 Ecosistem," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 53, pages 45-53, December.
• Dorina Elena VIRDEA, 2025, "Do Accounting Professionals in Romania have a Role in Preventing and Detecting Corruption?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 27, pages 74-84, November.
• Catîru (Gae) Denisa, Ph.D Student, 2025, "Assessment Of Bankruptcy Risk In Romanian Enterprises Using Discriminant Analysis," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 28-40, April.
• Lect. Adriana CRAITAR Ph. D, 2025, "Accounting For Cryptocurrencies: Premises For Unified Accounting Policies," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 30-37, November.
• Prof. univ. Marian Stoica Ph. D & Ioana-Cristina Vasiloiu Ph. D Student, 2025, "Cyberdiplomacy In Eu: The Context Of The Technical Security Framework And The Perspective Of A Normative Projection," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 7-19, November.
• 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.
• Dhouha Bouaziz & Anis Jarboui, 2025, "Does CEO Profile Affect Firm Financial Performance? A Study of French FirmsDhouha Bouaziz," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 558-593, December.
• Raluca Andreea Achima & Camelia Iuliana Lungu, 2025, "The Influence of Corporate Governance Mechanisms on Financial Performance. Is Gender Diversity a Relevant Board Characteristic?," 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," 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," 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," 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," 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," 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," 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," 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," 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," 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.