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

2026

• Katarzyna Chłapek & Sylwia Krajewska & Pola Filipowicz, 2026, "Eu Taxonomy In Sustainability Reporting - A Case Study," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2026, issue 1, pages 45-64, DOI: 10.18267/j.cfuc.629.
• Aleksandra Mitrović & Marija Magdincheva Shopova & Snežana Knežević & Marko Milašinović & Jasmina Ognjanović & Malči Grivec & Zorana Agić, 2026, "The Impact of Artificial Intelligence on accounting in hotels: employees' perceptions in North Macedonia and Serbia," Prague Economic Papers, Prague University of Economics and Business, volume 2026, issue 2, pages 285-313.
• Cosmin IonuÈ› LUNGU, 2026, "Navigating Annual Financial Reporting In European Single Electronic Format (Esef): A Guide For Eu-Listed Companies," Journal of Information Systems & Operations Management, Romanian-American University, volume 20, issue 1, pages 200-211, May, DOI: 10.5281/zenodo.21682061.
• Yasemin Acar Uğurlu & Beylem Çelik, 2026, "Bağımsız Denetçilerin Gözünden Yeşil Aklama: Gizli Sınıf Analizi Bulguları
  [Greenwashing through the Eyes of Independent Auditors: Evidence from a Latent Class Analysis]," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 17, issue 3, pages 479-499, July, DOI: 10.20409/berj.2026.508.
• Dennis D Fehrenbacher & Naomi S Soderstrom, 2026, "Does ESG information draw more visual attention than financial information?," Australian Journal of Management, Australian School of Business, volume 51, issue 2, pages 416-437, May, DOI: 10.1177/03128962251319724.
• Zengfu Li & Xin Kuang & Yue Gan & Zheng Pan & Yangjun Cai, 2026, "The impact of air pollution on management earnings forecasts: Evidence from China," Australian Journal of Management, Australian School of Business, volume 51, issue 2, pages 561-582, May, DOI: 10.1177/03128962251331084.
• Yi Shi & Haiyan Jiang & Colly He & Larelle (Ellie) Chapple, 2026, "How does economic policy uncertainty influence the timeliness of goodwill impairment? Australian evidence," Australian Journal of Management, Australian School of Business, volume 51, issue 3, pages 829-861, August, DOI: 10.1177/03128962251350343.
• Yuhua Chen & Rufei Ma, 2026, "The role of managerial climate awareness in earnings management: driver or deterrent?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 16, issue 2, pages 595-622, June, DOI: 10.1007/s40821-025-00330-w.
• Melek Cibir & Hakan Saritas & Umut Uyar, 2026, "Governance mechanisms within ESG frameworks and earnings management," Future Business Journal, Springer, volume 12, issue 1, pages 1-22, December, DOI: 10.1186/s43093-026-00885-8.
• Emmanuel Mensah & Peter Ackah & Mamdouh Abdulaziz Saleh Al-Faryan, 2026, "Re-examining the accrual earnings management–firm performance nexus: new insights from panel threshold regression and the panopticon metaphor," Future Business Journal, Springer, volume 12, issue 1, pages 1-27, December, DOI: 10.1186/s43093-026-00886-7.
• Nicole Nikiforow & Thorsten Knauer & Svenja Marsula, 2026, "Behavioral effects of feedback in management accounting research: a literature review of the current state," Journal of Business Economics, Springer, volume 96, issue 4, pages 543-571, May, DOI: 10.1007/s11573-025-01251-w.
• Yehui Tong & Zélia Serrasqueiro, 2026, "A Study on the Influence of Intellectual Capital on Firm Performance Before and During the COVID-19 Crisis: Evidence from the High and Medium–High Technology Manufacturing Sectors in Portugal," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 17, issue 1, pages 169-192, February, DOI: 10.1007/s13132-025-02649-1.
• Alexander Pinzger, 2026, "The effects of disclosing an algorithm’s inner workings and analytic thinking on algorithm reliance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 37, issue 1, pages 209-250, March, DOI: 10.1007/s00187-025-00391-y.
• S. A. C. L. Senarath & N. Subramaniam & Z. Gong, 2026, "Managing operational risks in public private partnerships (PPPs): social capital and management control systems (MCS) perspectives," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 37, issue 2, pages 395-425, June, DOI: 10.1007/s00187-026-00410-6.
• Moritz Schneider & Rolf Brühl, 2026, "CFO antecedents of accounting wrongdoing: a literature review," Management Review Quarterly, Springer, volume 76, issue 1, pages 371-419, February, DOI: 10.1007/s11301-024-00485-2.
• Olga Bogachek & Antonio De Vito & Paul Demeré & Francesco Grossetti, 2026, "Using narrative disclosures to predict tax outcomes," Review of Accounting Studies, Springer, volume 31, issue 1, pages 374-412, March, DOI: 10.1007/s11142-025-09914-3.
• Hyun Jung Rim & Jenny Zha Giedt, 2026, "Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements," Review of Accounting Studies, Springer, volume 31, issue 1, pages 167-209, March, DOI: 10.1007/s11142-025-09917-0.
• Musaib Ashraf & Aishwarrya Deore & Ranjani Krishnan, 2026, "The role of identity in corporate governance: evidence from gender differences in the audit committee chair-chief financial officer dyad," Review of Accounting Studies, Springer, volume 31, issue 1, pages 564-612, March, DOI: 10.1007/s11142-025-09921-4.
• Stefan F. Schantl & Alfred Wagenhofer, 2026, "When do corporate penalties for financial misreporting enhance long-term firm value?," Review of Accounting Studies, Springer, volume 31, issue 1, pages 118-166, March, DOI: 10.1007/s11142-025-09925-0.
• Frank Heflin & Mark P. Kim & James R. Moon Jr. & Spencer R. Pierce, 2026, "Post-litigation reporting conservatism," Review of Accounting Studies, Springer, volume 31, issue 1, pages 301-333, March, DOI: 10.1007/s11142-025-09930-3.
• Miles Gietzmann & Francesco Grossetti & Craig M. Lewis, 2026, "Investor distraction and multi-dimensional financial narrative," Review of Accounting Studies, Springer, volume 31, issue 1, pages 334-373, March, DOI: 10.1007/s11142-026-09950-7.
• Mingyi Hung & Yi Ru & Guoman She & Lynn Linghuan Wang, 2026, "Horizon problems in the implementation of bank reporting regulation: evidence from China," Review of Accounting Studies, Springer, volume 31, issue 2, pages 906-943, June, DOI: 10.1007/s11142-025-09927-y.
• Andrew C. Call & Mehmet C. Kara & Matt Peterson & Eric Weisbrod, 2026, "Social media discussion of sell-side analyst research: evidence from Twitter," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1088-1130, June, DOI: 10.1007/s11142-025-09929-w.
• Noah Myers & Mason C. Snow & Nathan Waddoups & David A. Wood, 2026, "Improving the production and reviewing of design science research in accounting," Review of Accounting Studies, Springer, volume 31, issue 2, pages 786-817, June, DOI: 10.1007/s11142-026-09933-8.
• Kyungran Lee & ShinWoo Lee & Gil Sadka, 2026, "ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1019-1050, June, DOI: 10.1007/s11142-026-09936-5.
• Amanda Awyong & Young Jun Cho & Holly Yang, 2026, "Conference calls and information spillover: the role of analyst participation," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1131-1164, June, DOI: 10.1007/s11142-026-09937-4.
• Emily E. Griffith & Linette M. Rousseau & Karla M. Zehms, 2026, "Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1481-1520, June, DOI: 10.1007/s11142-026-09938-3.
• Trent J. Krupa & Michele S. Mullaney, 2026, "The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies," Review of Accounting Studies, Springer, volume 31, issue 2, pages 704-744, June, DOI: 10.1007/s11142-026-09940-9.
• A. Nicole Skinner & Kristen Valentine, 2026, "Green patenting and voluntary innovation disclosure," Review of Accounting Studies, Springer, volume 31, issue 2, pages 864-905, June, DOI: 10.1007/s11142-026-09944-5.
• Daniel P. Lynch & Max Pflitsch & Michael Stich, 2026, "Earnings management around the Tax Cuts and Jobs Act of 2017," Review of Accounting Studies, Springer, volume 31, issue 2, pages 981-1018, June, DOI: 10.1007/s11142-026-09946-3.
• Riddha Basu & Gary Chen & Spencer Pierce, 2026, "Labor unionization and non-GAAP reporting," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1207-1244, June, DOI: 10.1007/s11142-026-09947-2.
• AJ Yuan Chen & Patricia M. Dechow & Samuel T. Tan, 2026, "Corporate response to the Black Lives Matter movement: determinants of speaking out in support of social causes," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1245-1300, June, DOI: 10.1007/s11142-026-09951-6.
• Lili Dai & Ping Gong & Andrew B. Jackson & Zihang Peng, 2026, "Controlling the narrative: managers’ topic-shifting behavior in conference calls," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1165-1206, June, DOI: 10.1007/s11142-026-09952-5.
• Kanyuan Huang & Yakun Wang & T. J. Wong & Tianyu Zhang, 2026, "User anonymity and the informativeness of social media: evidence from a natural experiment," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1051-1087, June, DOI: 10.1007/s11142-026-09953-4.
• Xiaori Zhang & Christine Jiang & Danqing Young, 2026, "Algorithmic trading and intra-industry information transfer," Review of Accounting Studies, Springer, volume 31, issue 2, pages 745-785, June, DOI: 10.1007/s11142-026-09954-3.
• Brant Christensen & Matthew Ege & Nathan Sharp & T. Jeffrey Wilks, 2026, "What do public company audit clients want from their auditor?," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1403-1438, June, DOI: 10.1007/s11142-026-09957-0.
• Jean Jieyin Zeng, 2026, "Do managers learn about their firm’s ownership changes before public disclosure?," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1301-1341, June, DOI: 10.1007/s11142-026-09958-z.
• Asad Mehmood & Stefano Za & Francesco De Luca, 2026, "Exploring the hybrid organizations debate in the business studies," Review of Managerial Science, Springer, volume 20, issue 1, pages 53-80, January, DOI: 10.1007/s11846-025-00872-3.
• Tytti Elo & Kaisu Puumalainen & Helena Sjögrén & Satu Pätäri & Léo-Paul Dana, 2026, "Future of knowledge-intensive work: stakeholder perceptions on technology-driven changes in the accounting profession," Review of Managerial Science, Springer, volume 20, issue 3, pages 957-993, March, DOI: 10.1007/s11846-025-00896-9.
• Sebastian Eichfelder & Jonas Knaisch & Kerstin Schneider, 2026, "Bonus depreciation as instrument for structural economic policy: effects on investment and asset structure," Review of Managerial Science, Springer, volume 20, issue 4, pages 1097-1130, April, DOI: 10.1007/s11846-025-00885-y.
• Anting Li & Jianqiong Wang & Yaru Yang, 2026, "Dose common institutional ownership constrain tunneling?," Review of Managerial Science, Springer, volume 20, issue 4, pages 1193-1228, April, DOI: 10.1007/s11846-025-00905-x.
• Hyonok Kim & Jungwon Min & Konari Uchida, 2026, "Performance target setting for organizational impression management: overestimated earnings targets after previous target misses," Review of Managerial Science, Springer, volume 20, issue 5, pages 1427-1458, May, DOI: 10.1007/s11846-025-00910-0.
• Efstathios Magerakis & Christina Theodoraki, 2026, "Environmental uncertainty and corporate performance: Can R&D investments provide a silver lining to this cloud?," Review of Managerial Science, Springer, volume 20, issue 6, pages 1871-1913, June, DOI: 10.1007/s11846-025-00923-9.
• Abdullah S. Karaman & Monowar Mahmood & Ali Uyar & Cemil Kuzey, 2026, "ESG performance, environmental degradation, and financial stability: evidence from the energy sector," Review of Managerial Science, Springer, volume 20, issue 8, pages 2771-2799, August, DOI: 10.1007/s11846-025-00952-4.
• Jose Berbel-Vera & Maria Beatriz Gonzalez-Sanchez & Mercedes Barrachina-Palanca & Javier Sánchez-García, 2026, "The role of management control systems for digital transformation success," Review of Managerial Science, Springer, volume 20, issue 8, pages 3031-3065, August, DOI: 10.1007/s11846-025-00961-3.
• Mohammad Ebrahim Nawaiseh, 2026, "The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan," SN Business & Economics, Springer, volume 6, issue 3, pages 1-28, March, DOI: 10.1007/s43546-025-01006-3.
• Sanjib Kumar Mishra & Sasmita Mishra & Rojalina Priyadarshini & Zefree Lazarus Mayaluri, 2026, "Explainable business intelligence for auditable vendor segmentation and payment-traceability monitoring in SAP cross-company check payments," SN Business & Economics, Springer, volume 6, issue 7, pages 1-33, July, DOI: 10.1007/s43546-026-01239-w.
• Ekaterina Ponomareva Reshetnikova, 2026, "Climate performance evaluation of investment portfolios as driver of net zero economy: comparative study and analysis of existing methodologies," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), volume 162, issue 1, pages 121-152, February, DOI: 10.1007/s10290-025-00593-5.
• Veronica Grosu & Victor Cojocaru & Victor Cojocaru & Anastasia Mihaila & Anastasia Mihaila & Galina Badicu & Svetlana Mihaila, 2026, "Integrating IFRS 15 into budgeting and cost estimation for software companies," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 3, pages 177-192, March, DOI: 10.9770/w8368992932.
• Slezák Jiří, 2026, "The Future of Accounting: Determinants of Artificial Intelligence Adoption," Acta Academica Karviniensia, Paradigm, volume 26, issue 1, pages 65-76, DOI: 10.25142/aak.2026.005.
• Remlein Marzena & Rówińska-Kráľ Małgorzata & Pelikánová Radka MacGregor, 2026, "ROE (Net Income) versus ROE-CI (Comprehensive Income): A Multidimensional Analysis of a Time-Honoured Performance Metric," Central European Economic Journal, Paradigm, volume 13, issue 60, pages 192-207, DOI: 10.2478/ceej-2026-0011.
• Fijałkowska Justyna & Lanzalonga Federico, 2026, "Navigating the Computational Turn: Global Trends and Cross-Cultural Challenges in AI-Enabled Financial Statement Analysis," Journal of Intercultural Management, Paradigm, volume 18, issue 1, pages 5-54, DOI: 10.2478/joim-2026-0001.
• Nemcova Jana & Svoboda Patrik & Hampel David, 2026, "Information Asymmetry and Fair Value Accounting: Insights from Residential Real Estate in the UK, Germany, and Spain," Real Estate Management and Valuation, Paradigm, volume 34, issue 1, pages 124-132, DOI: 10.2478/remav-2026-0010.
• Firmansyah Irman & Adawiyah Wiwiek Rabiatul & Setyorini Christina Tri, 2026, "Integrating Spiritual Social Responsibility Commitment Into MSMES’ Sustainability: Bridging Green Practices in Emerging Economies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 36, issue 2, pages 49-71, DOI: 10.2478/sues-2026-0008.
• Mai Thu Thuy Pham, 2026, "Cash-Backed Earnings Quality and Price-to-Book Valuation among Global Clean200 Firms," Economic Research Guardian, Mutascu Publishing, volume 16, issue 2, pages 212-232, December.
• Yi Zheng & He Ren, 2026, "Does Fintech and Digitalization Adoption Impact Employee Performance Efficiency? Evidence from a Machine Learning Approach," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., volume 16, issue 01, pages 1-39, March, DOI: 10.1142/S2010139226500023.
• Philip Sinnadurai & Khakan Najaf & Jac Birt, 2026, "It’s Within the Family — Executive Remuneration Policies of Nanyang Companies in Malaysia," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 01, pages 1-35, March, DOI: 10.1142/S0219091526500050.
• V. Vijayagopal & M. Thenmozhi, 2026, "Are Family Firms Selective in Tax and Accounting Aggressiveness? Evidence from India," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 01, pages 1-34, March, DOI: 10.1142/S0219091526500086.
• Rick Johnston, 2026, "Securities and Exchange Commission Comment Letter Research — Quo Vadis?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 02, pages 1-26, June, DOI: 10.1142/S0219091526500128.
• Le Emily Xu & Kun Yu, 2026, "CSR Report Readability: Does It Matter to Analyst Recommendations and Information Environment?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 29, issue 02, pages 1-43, June, DOI: 10.1142/S0219091526500141.
• Adnan Shoaib & Muhammad Ayub Siddiqui & Muhammad Bilal Saeed, 2026, "Leverage, Firm Fundamentals And Earnings Management Under Nonlinear Assumptions: Evidences From Apta Economies," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 71, issue 02, pages 547-576, March, DOI: 10.1142/S0217590821500636.
• Tingting Liu & Junrui Zhang & Jie Wu, 2026, "Forward-Looking Statements in Annual Reports and Firms’ Financing Constraints: A Machine Learning Approach," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 01, pages 1-38, March, DOI: 10.1142/S1094406025500064.
• Asheq Rahman & Lin Ma, 2026, "Is Language Diversity in Corporate Tweets the Online Rosetta Stone?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 01, pages 1-57, March, DOI: 10.1142/S109440602550012X.
• Adeyemi Adebayo & Barry Ackers, 2026, "Worlds of Assurance — Where We Are and Where We Are Headed: A Review of the Literature," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-83, June, DOI: 10.1142/S1094406025300047.
• Keishi Fujiyama & Sidney J. Gray & Yuya Koga, 2026, "Transitioning from a Bank-Based Toward an Equity-Outsider Financing System in Japan: The Impact on Income Smoothing Practice over 45 Years," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-55, June, DOI: 10.1142/S1094406025500088.
• Yan Dong & Steven Xianglong Chen & Minjoo Kim, 2026, "Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-44, June, DOI: 10.1142/S109440602550009X.
• Adam Aoun & Leonidas C. Doukakis & Georgios A. Papanastasopoulos, 2026, "Family Ownership and the Accrual Anomaly," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-50, June, DOI: 10.1142/S1094406025500106.
• Davide Rizzotti, 2026, "Discussion of “Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firmsâ€," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-9, June, DOI: 10.1142/S1094406025800034.
• Lucia Pierini & Gianfranco Siciliano, 2026, "Discussion of “Family Ownership and the Accrual Anomalyâ€," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 02, pages 1-8, June, DOI: 10.1142/S1094406025800058.
• Masanobu Kosuga & Shufuku Hiraoka (ed.), 2026, "Time-Based Accounting:Productivity and Management Perspectives," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14273, ISBN: ARRAY(0x53ffc860).
• Roger J Willett, 2026, "Accounting Measurement and Economic Value," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14469, ISBN: ARRAY(0x54445da8).
• Roger Hussey & Audra Ong, 2026, "Financial and Sustainability Reporting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14562, ISBN: ARRAY(0x530b4d18).
• Masanobu Kosuga, 2026, "Constructing the Theoretical Framework of Multidimensional Measures for Time-Based Management Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Kazuki Hamada, 2026, "Importance of Financial Supply Chain Management: Management Considering Cash Conversion Cycle," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Tamiya Mizushima, 2026, "The Significance of Time in Throughput Accounting, Amoeba Management, and MQ Accounting," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Mitsuru Kitagawa, 2026, "Solution Sales Activities from Time-Based Accounting in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Soichiro Higashi & Seiko Taki, 2026, "Study on the Monetary Valuation of Unpaid Work in Japan — Impact Evaluation Methods for Unpaid Work," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Shufuku Hiraoka, 2026, "The Relationship between an Hourly Salary Equivalent Amount and Working Hours in Japan," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Masayuki Tanimori, 2026, "The Transformation of Cost Accounting in Japanese Banks: Moving from Volume-Driven to Time-Driven Models," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Tsutomu Yoshioka, 2026, "Application of AI Technology to Improve Time Productivity: A Case Study of a Hotel Specializing in Lodging," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Noriyuki Imai, 2026, "Integrating Medium- to Long-term Schemas and Short-term Schemas: A Study of the Toyota Production System and its Impact on the Capital Market," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Haruo Otani, 2026, "Design and Use of Profitability Per Hour in Organizations Utilizing Amoeba Management: A Case Study of Company X in the Food Service Industry," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Yoshitaka Myochin, 2026, "Customer Accounting Adoption and Management Accounting Change in Japanese Financial Firms," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Yumiko Tsukuba, 2026, "ESG Accounting in Japan: Schmalenbach’s Theory of Cost Accounting Cartels," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 12, in: Masanobu Kosuga & Shufuku Hiraoka, "TIME-BASED ACCOUNTING Productivity and Management Perspectives".
• Gadžo, Amra & Jagodić, Anida & Delić, Erna, 2026, "Grant Auditing in Focus: Perspectives of State Auditors and Beneficiaries on Efficiency and Challenges," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 337863.
• Gałuszka, Jolanta & Ręczajski, Piotr & Ćwiąkała, Michał & Górka, Ernest & Baran, Dariusz & Wojak, Gabriela & Chmiel, Jarosław & Frach, Artur & Piwnik, Jerzy & Stochmal, Małgorzata, 2026, "Trademark Leasing as a Tax Benefit Instrument," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 29, issue 1, pages 582-595, DOI: 10.35808/ersj/4332.
• Korpaniuk, Tetiana & Bumane, Inga & Borovych, Oksana & Lytovchenko, Iryna & Metelytsia, Volodymyr & Lytovchenko, Ruslan, 2026, "Accounting as a tool for ensuring financial inclusion in the context of digitalization of banking services," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 2, issue 67, pages 208-222, DOI: 10.55643/fcaptp.2.67.2026.5064.
• Mdhlalose, Dickson, 2026, "Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 1, pages 30-41, DOI: 10.36733/jia.v4i1.13758.
• Mdhlalose, Dickson, 2026, "The Role of Digital Technologies in Shaping SME Management Accounting: Evidence and Implications from South Africa," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341046.
• Mdhlalose, Dickson, 2026, "The Impact of Emerging Technology Stacks on Audit Quality and Risk: From Siloed Tools to Integrated Audit Ecosystems Across the Audit Cycle," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341496.
• Mdhlalose, Dickson, 2026, "The Evolution of the Balanced Scorecard in the JSE Top 40: Adaptation, Digital Integration, and Environmental, Social, and Governance Convergence," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341497.
• Mdhlalose, Dickson, 2026, "Management Accounting for Consequence Management in South African State-Owned Enterprises: Redesigning Accountability Architectures," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341498.
• Glenk, Gunther & Gschwind, Katrin & Reichelstein, Stefan, 2026, "Decarbonizing a portfolio of operating assets: Cost estimates for vehicle fleets," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-011.
• Carmen E. Stoenoiu, 2026, "Connecting the Characteristic Elements in the Accounting Profession - from the Perspective of New Technological Changes," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr246, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Diana Jeremejeva, 2026, "The Core of Intangibles: Diverse Perspectives," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr248, Mar, DOI: https://doi.org/10.35609/afr.2026.1.
• Meita Larasati, 2026, "Future Research Directions on Whistleblowing in Accounting: An Extended Theory of Planned Behavior Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr251, Jun, DOI: https://doi.org/10.35609/afr.2026.1.
• Elmahdi Tcham & Malika Souaf & Youssef El Wazani, 2026, "Moroccan Chartered Accountants and ESG Reporting: Towards a Strategic Repositioning in a Context of Regulatory Transition
  [Experts-comptables marocains et reporting ESG : vers un repositionnement stratégique dans un contexte de transition réglemen," Post-Print, HAL, number hal-05491857, DOI: 10.5281/zenodo.18393782.
• Shqipdona Hashani Siqani & Arbana Sahiti Ramushi, 2026, "Reframing Accountability through Digital Transformation in Non-Governmental Organizations," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 77, issue 2, pages 108-121, DOI: 10.32910/ep.77.2.3.
• Yelyzaveta Shubenko, 2026, "Strategic Management and Analytical Tools for Performance Assessment of Charitable Organizations: Scientific Discourse and Practical Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 219-227, March, DOI: 10.33146/2518-1181-2026-1(111)-219-.
• Viktoriia Novodvorska, 2026, "Ethics of a Professional Accountant: Challenges in Wartime," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 27-35, March, DOI: 10.33146/2307-9878-2026-1(111)-27-3.
• Serhii Ostapchuk & Lesia Voliak, 2026, "Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-44, March, DOI: 10.33146/2307-9878-2026-1(111)-36-4.
• Nataliya Struk, 2026, "Assessment of Cybersecurity of Accounting Information in the Innovative Activities of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 57-70, March, DOI: 10.33146/2518-1181-2026-1(111)-57-7.
• Nazariy Tsymbaliuk, 2026, "Transformation of Management Accounting in Agricultural Holdings: From Local Fragmentation to Corporate Unification," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 101-111, May, DOI: 10.33146/2518-1181-2026-2(112)-101-.
• Yelyzaveta Shubenko, 2026, "Demonstration Workshop as a Tool for Overcoming Cognitive Overload in Teaching Accounting IT Disciplines," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 123-132, May, DOI: 10.33146/2518-1181-2026-2(112)-123-.
• Tetyana Butenko & Viktoriia Butenko, 2026, "Luca Pacioli's Double-Entry Principle as a Basis for Internal Control and Reliability of Mandatory Sustainability Reporting under ESRS," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 24-32, May, DOI: 10.33146/2518-1181-2026-2(112)-24-3.
• Stanislav Vasylishyn & Inna Gryshova & Nataliia Zhuk & Yuliia Nezhyd, 2026, "Methodology for the Assessment and Improvement of Accounting for Loss Allowances for Expected Credit Losses on Impaired Financial Assets under IFRS 9: the Case of Receivables of Ukrainian Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 33-43, May, DOI: 10.33146/2518-1181-2026-2(112)-33-4.
• Tetyana Demchenko, 2026, "The Impact of Cyber Risks on the Functioning of the Accounting System and Their Management," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 44-52, May, DOI: 10.33146/2518-1181-2026-2(112)-44-5.
• Oksana Nesterenko & Nataliia Kashchena, 2026, "Development of the Narrative Component of Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 63-71, May, DOI: 10.33146/2518-1181-2026-2(112)-63-7.
• Serhii Ostapchuk & Nataliia Tsaruk, 2026, "Disclosure of Land Use Indicators in Sustainability Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 72-81, May, DOI: 10.33146/2518-1181-2026-2(112)-72-8.
• Yulia Peretiatko, 2026, "Specifics of Applying Research Methods in Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 82-89, May, DOI: 10.33146/2518-1181-2026-2(112)-82-8.
• Maryna Resler, 2026, "Architecture of Accounting and Analytical Support for Managing the Enterprise's Economic Security in the Context of Digital Transformation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 90-100, May, DOI: 10.33146/2518-1181-2026-2(112)-90-1.
• Nafis Dwi Kartiko & Amrie Firmansyah, 2026, "Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 29, issue 1, pages 119-146, February, DOI: https://doi.org/10.59091/2460-9196..
• Akbar Syahid Rabbani & Jongsu Lee, 2026, "Hierarchical Bayesian Evidence on CBDC Adoption: The Case of Indonesia’s Digital Rupiah," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 29, issue Spesial I, pages 101-132, June, DOI: https://doi.org/10.59091/2460-9196..
• Marcel Steller & Erich Pummerer, 2026, "Auditor’s liability, audit quality and inflation: an economic analysis," European Journal of Law and Economics, Springer, volume 62, issue 1, pages 165-188, August, DOI: 10.1007/s10657-026-09882-2.
• Geng Niu & Yi Wang & Bohui Zhang & Yang Zhou, 2026, "Historical Slave Trade and Corporate Tax Evasion in Africa," Journal of Business Ethics, Springer, volume 203, issue 3, pages 575-591, January, DOI: 10.1007/s10551-025-06036-3.
• Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026, "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, volume 204, issue 2, pages 367-390, March, DOI: 10.1007/s10551-025-06041-6.
• Chun Guo & Jingbo Luo & Jing Shi, 2026, "Navigating Ethical Waters: Trade Credit Provisions for Related-Party Customers," Journal of Business Ethics, Springer, volume 204, issue 2, pages 479-504, March, DOI: 10.1007/s10551-025-06100-y.
• Leonardo Gambacorta & Salvatore Polizzi & Alessio Reghezza & Enzo Scannella, 2026, "Do Banks Practice What They Preach? Brown Lending and Environmental Disclosure in the Euro Area," Journal of Financial Services Research, Springer;Western Finance Association, volume 69, issue 1, pages 135-179, April, DOI: 10.1007/s10693-024-00435-9.
• Silvia Panfilo & Luigi Vena & Salvatore Sciascia & Alessandro Cortesi, 2026, "The value relevance of integrated reporting quality: the role of the legal environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 30, issue 2, pages 397-428, June, DOI: 10.1007/s10997-025-09754-y.
• Jonathan Black & Thomas Godwin & David Harris, 2026, "Does fair value accounting affect how banks convey information about future performance? Evidence from SFAS 115," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 63-100, January, DOI: 10.1007/s11156-025-01394-5.
• Akram Khalilov, 2026, "Informational and cushioning properties of conservative balance sheets: a study of crises resilience," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 313-357, January, DOI: 10.1007/s11156-025-01395-4.
• Stefan Dierkes & Johannes Sümpelmann, 2026, "Valuation, personal taxes, and dividend policy under passive debt management," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 101-118, January, DOI: 10.1007/s11156-025-01397-2.
• Chase Potter & Zhonghua Zhang, 2026, "Does puffery matter? Evidence from online business acquisitions," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 235-267, January, DOI: 10.1007/s11156-025-01400-w.
• Xiaoyu Zhou & Hong Xiao, 2026, "Does the solvency regulatory reform affect the maturity mismatch of life insurers? Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 427-484, January, DOI: 10.1007/s11156-025-01405-5.
• Yan-Yu Chou & Ying-Chou Lin & Yu-Chen Lin, 2026, "The impacts of aggressive accounting choices on auditor changes," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 489-521, February, DOI: 10.1007/s11156-025-01406-4.
• Emmanuel Mamatzakis & Lorenzo Neri & Antonella Russo, 2026, "Board’s interpersonal diversity and financial misreporting: evidence from USA," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 523-557, February, DOI: 10.1007/s11156-025-01407-3.
• Yilun Lu & Adam Harper & Salil K. Sarkar, 2026, "How CEO stock option compensation shapes analyst coverage," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 4, pages 1539-1567, May, DOI: 10.1007/s11156-025-01436-y.
• Hongtao Guo & Yushan Hu & Zhijie Xiao, 2026, "Cash flow forecasting: dealing with serial correlation and idiosyncratic heterogeneity," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 4, pages 1667-1688, May, DOI: 10.1007/s11156-025-01442-0.
• Khaled Abdulsalam & Mohammad Alkhamees, 2026, "The association between accounting reporting complexity and corporate credit ratings: evidence from extended XBRL tags," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 163-188, July, DOI: 10.1007/s11156-025-01450-0.
• Bilal Bilal & Bushra Komal & Songsheng Chen & Umar Nawaz Kayani & Ahsan Akbar, 2026, "Non-professional investors’ perspective on commercialism in auditing: An experimental study," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 421-436, July, DOI: 10.1007/s11156-025-01454-w.
• Brian Du & Scott Fung, 2026, "Does the tail wag the dog? Directional information effects of options trading on earnings management," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 385-419, July, DOI: 10.1007/s11156-025-01456-8.
• Xia Li & Jairaj Gupta & André Aroldo Freitas De Moura, 2026, "Analysts forecasts: the secret sauce stirring up CEOs’ abnormal pay," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 2, pages 649-675, August, DOI: 10.1007/s11156-025-01472-8.
• Doi Takero & Bessho Shun-ichiro & Mori Katsuki, 2026, "Analysis of loss-making corporations using corporate tax returns," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 22, issue 1, pages 1-79, March, DOI: 10.57520/prippr.22-1-4.
• Itzhak Ben-David & Alex Chinco, 2026, "max EPS Payout Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 34960, Mar.
• Itzhak Ben-David & Alex Chinco, 2026, "The max EPS Paradigm for Corporate Finance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34971, Mar.
• Ioannis Thanos & Simeon Karafolas, 2026, "The Accounting Dimension to the Explanation of Financialisation: A Literature Survey in the Case of Merchant Shipping," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 468-498, June.
• Joanna Dynowska & Katarzyna Krysztofiak, 2026, "Segmented Reporting And Its Changes As A Result Of The Covid-19 Pandemic In The Construction And Real Estate Industry," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, volume 21, issue 1, pages 41-51, May, DOI: https://doi.org/10.31648/oej.11268.
• Marius Boita & Luminiţa Paiusan & Gheorghe Pribeanu, 2026, "The Role of Sustainable Accounting in Enhancing Financial Stability Under Crisis Conditions: A Romanian Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 582-591, February.
• Alexandra Danila & Gabriela Gheorghiu, 2026, "ESG Reporting Research: A Bibliometric Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 592-598, February.
• Nataliata-Mihaela Frumusanu & Andreea Mihaela Zgardan & Mihaela Martin, 2026, "Robo-Accountants, Robo-Auditors, or Humanoid Professionals? Accounting Education and the Redefinition of the Human Role in the Age of Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 607-617, February.
• Ioana Gemenel & Teodora Maties (Cucerzan), 2026, "European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 618-628, February.
• Alina Melania Ionita & Mircea-Iosif Rus, 2026, "Financial Fraud in Commercial Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 629-637, February.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2026, "From Bookkeeping to Data Analytics: How Digitalization Transforms the Role of Accountants in Romanian SME´s," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 638-645, February.
• Lacramioara Mansour & Elena Cerasela Spatariu, 2026, "Job Satisfaction in Accounting: A Quantitative Study on Organizational and Technological Factors," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 646-655, February.
• Traian Cristin Nicolae, 2026, "Considerations on the Multidimensionality of Financial Reporting in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 672-679, February.
• Traian Cristin Nicolae, 2026, "Perspectives of Amplifying Accounting Paradigms in the Context of Digitalization of Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 680-686, February.
• Silviu Ionel Stoica & Maria Toma & Valentin Radu, 2026, "Digitization of the Public Culture Sector-Operational Efficacy and Reform of Internal Control. Comparative Analysis of Romania and Other European Nations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 716-726, February.
• Michael Florig & Olivier Gossner, 2026, "Market equilibrium with management costs and implications for insurance accounting," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), volume 51, issue 1, pages 41-65, March, DOI: 10.1057/s10713-024-00107-7.
• Naduni Madhavika & Mansi Mansi & Rakesh Pandey & Balkrushna Potdar, 2026, "Modern Slavery Disclosure Practices: A Systematic Literature Review Using Bibliometric and Thematic Content Analyses," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 36-66, March, DOI: 10.1057/s41310-024-00275-y.
• Li Sun & JiaJia Zhong & Ahsan Habib, 2026, "Product market power and audit report lag: evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 67-91, March, DOI: 10.1057/s41310-024-00276-x.
• Mutalib Anifowose, 2026, "Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: the moderating role of ownership structure," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 283-304, June, DOI: 10.1057/s41310-025-00294-3.
• Musah Mohammed Saeed, 2026, "The impact of mandatory IFRS adoption on earnings management and its implications for the cost of debt in emerging economies," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 2, pages 348-364, June, DOI: 10.1057/s41310-025-00312-4.
• Lin Zhang & Xue Lei & Kunjian Zhao & Shanshan Yue, 2026, "All talk, no walk: how retail investor voice triggers bank digital washing," Journal of Banking Regulation, Palgrave Macmillan, volume 27, issue 3, pages 1-17, September, DOI: 10.1057/s41261-026-00351-z.
• M. Horváth, Gábor, 2026, "What Does the Balance Sheet (Not) Show? Asset Valuation in the Hungarian Accounting System," Public Finance Quarterly, Corvinus University of Budapest, volume 72, issue 2, pages 112-125, DOI: https://doi.org/10.35551/PFQ_2026_2.
• Egbert, Henrik & Stancheva-Todorova, Eleonora, 2026, "Integrating Concepts of New Institutional Economics in an Accounting Course: A Case Study," MPRA Paper, University Library of Munich, Germany, number 128366, Jan.
• Bertomeu, Jeremy & Cheynel, Edwige & Lunawat, Radhika & Milone, Mario, 2026, "On humans and AI: A financial reporting dilemma," MPRA Paper, University Library of Munich, Germany, number 128775, Apr.
• Bertomeu, Jeremy & Cheynel, Edwige & Hu, Peicong, 2026, "Disclosure under noisy information processing," MPRA Paper, University Library of Munich, Germany, number 128905, Apr.
• Rauf, Saima & Audi, Marc & Ali, Amjad, 2026, "Liquidity Risk Management in the Perspective of Asset Quality, Loan Quality & Governance: A Case Study of Pakistan Banking Industry," MPRA Paper, University Library of Munich, Germany, number 128920.
• Zahid, Haider & Audi, Marc & Ali, Amjad, 2026, "The Role of Cryptocurrency Regulations in Determining Financial Reporting Quality: An Empirical Analysis," MPRA Paper, University Library of Munich, Germany, number 129042.
• Khan, Muhammed Umar & Audi, Marc, 2026, "Financial Reporting Quality, Audit Quality, and Firm Performance: Evidence from Pakistani Listed Firms," MPRA Paper, University Library of Munich, Germany, number 129173.
• Javed, Harris & Audi, Marc & Ali, Amjad, 2026, "Corporate Governance and Sustainability Disclosure: An Empirical Analysis of Environmental Reporting Practices," MPRA Paper, University Library of Munich, Germany, number 129204.
• Majeed, Rafaqat & Audi, Marc & Ali, Amjad, 2026, "Environmental, Social, and Governance Reporting and Financial Reporting Quality in Emerging Markets," MPRA Paper, University Library of Munich, Germany, number 129347.
• Farooq, Fatima & Jadoon, Atif Khan & Ali, Amjad & Audi, Marc, 2026, "Artificial Intelligence Controls and Earnings Management Intention: The Mediating Role of Ethical Decision-Making," MPRA Paper, University Library of Munich, Germany, number 129349.
• Rasha Mohamad Mahboub, 2026, "The Impact of Firm-Specific Characteristics on the Readability of Bank Annual Reports: Evidence from MENA Countries," Advances in Decision Sciences, Asia University, Taiwan, volume 30, issue 2, pages 157-196, June.
• Rehan Zahid, 2026, "The Influence of Ownership Structure on Capital Structure: A Systematic Literature Review," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 12-20, June.
• Oluwamayowa Olalekan Iredele & Haroon Haliyah Ayomide, 2026, "Credit rating, financial performance, and value of listed insurance companies in Nigeria," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 21-36, June.
• Aram Mohammed-Amin Qadir, 2026, "Cloud Accounting Implementation and Electronic Accounting Disclosure: Testing Perceived Relationships in the Accounting–Finance Community," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 8, issue 1, pages 37-49, June.
• Çiğdem Özarı & Mustafa Çanakçıoğlu, 2026, "Financial Performance of Manufacturing Companies in the BIST Participation Index: Entropy and Grey Relational Analysis," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 41, issue 125, pages 197-221, April, DOI: https://doi.org/10.33203/mfy.180900.
• Nina Boyarchenko & Kinda Hachem & Anya Kleymenova, 2026, "The Theory of Financial Stability Meets Reality: A Unifying Framework for Bank Regulation and Accounting Discretion," Journal of Economic Literature, American Economic Association, volume 64, issue 2, pages 637-678, June, DOI: 10.1257/jel.20251757.
• Maria BURSUC, 2026, "Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 2-9, December , DOI: 10.37945/cbr.2025.12.01.
• Lucian CERNUȘCA, 2026, "Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 41-51, December , DOI: 10.37945/cbr.2025.12.05.
• Isaac Peter OTAI & Barbara Deborah Erima BIRUNGI, 2026, "Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 52-62, December , DOI: 10.37945/cbr.2025.12.06.
• Thandiwe CHANGAIRA & Newman WADESANGO, 2026, "Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 63-80, December , DOI: 10.37945/cbr.2025.12.07.
• Bogdan Cosmin GOMOI, 2026, "The Impact of Financial Indicators on Porter’s Five Forces Model. A Case Study on the Telecommunications Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 12-24, January, DOI: 10.37945/cbr.2026.01.02.
• Maria BURSUC, 2026, "The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 2-11, January, DOI: 10.37945/cbr.2026.01.01.
• Lucian CERNUȘCA, 2026, "Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 25-34, January, DOI: 10.37945/cbr.2026.01.03.
• Newman WADESANGO & Tonderai E. KANGUWO & Ongayi WADESANGO, 2026, "Implications of Currency Conversion on Financial Reporting of Digital Finance Companies in a Developing Country," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 35-56, January, DOI: 10.37945/cbr.2026.01.04.
• Segopotje Evonia MALATJI & Collins C. NGWAKWE, 2026, "Analysis of the Impact of Environmental Management Accounting Costing Techniques on Water Consumption in South African Manufacturing Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 57-67, January, DOI: 10.37945/cbr.2026.01.05.
• Bogdan Cosmin GOMOI, 2026, "Particularities Regarding Financial Analysis in Public Institutions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 11-21, February, DOI: 10.37945/cbr.2026.02.02.
• Maria BURSUC, 2026, "Financial Reporting on Sustainability: Emerging Directions and Enhanced Responsibilities of Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 2-10, February, DOI: 10.37945/cbr.2026.02.01.
• Lucian CERNUȘCA, 2026, "Examples Regarding the Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Income from Independent Activities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 22-33, February, DOI: 10.37945/cbr.2026.02.03.
• Ongayi WADESANGO, 2026, "Stakeholder Collaboration and the Illusion of Shared Value in Integrated Reporting: A South African Perspective," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 34-46, February, DOI: 10.37945/cbr.2026.02.04.
• Ahmet Alataş, 2026, "Entropi-Gri İlişkisel Analiz Bütünleşik Yöntemi ile Performans Değerlendirmesi: Enflasyon Muhasebesi Bağlamında Metal Eşya Sektöründe Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 4, pages 1736-1781, DOI: 10.30784/epfad.1714821.
• Serap Şahin, 2026, "Entelektüel Sermayenin Finansal Performans ve Piyasa Değeri Üzerindeki Gecikmeli Etkilerinin Yol Analizi," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 1, pages 236-270, DOI: 10.30784/epfad.1777160.
• Burcu Nazlıoğlu, 2026, "Does ESG Performance Influence Economic Growth? The Role of Financial Reporting Environment and IFRS Adoption in Türkiye and Selected Turkic Economies," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 11, issue 2, pages 626-645, DOI: 10.30784/epfad.1930347.
• Mohammad Tareq & Abdullah Al Mahmud & Muhammad Shahin Miah, 2026, "How U.S. Firms Adjusted Capital Structure After the Tax Cuts and Jobs Act: Empirical Evidence," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 1, pages 106-130, March.
• Nadia Albu, 2026, "Exploring The Influence of Institutional Factors on The Segment Disclosure Practices of Large European Listed Entities," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 1, pages 26-69, March.
• Madalina Preda & Alexandra Stefan, 2026, "The Relationship Between Corporate Governance Mechanisms and Financial Performance," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 203-230, June.
• Ruksana Parvin, 2026, "Factors Influencing the Association Between CEO Change and Creative Accounting Practices in Bangladesh," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 231-263, June.
• Wafa Ahmouda & Abdelmadjid Mouzarine, 2026, "The Impact of Artificial Intelligence on Enhancing Compliance with International Accounting Education Standards (IES 2-6): Evidence from Algerian Universities," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 264-292, June.
• Sinziana-Maria Rindasu & Cristina-Gabriela Grimescu (Gutu), 2026, "Critical Success Factors for Management Accounting Digitalisation: A Structured Literature Review and Evidence from Practitioners," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 293-326, June.
• Bektemir Ysmailov, 2026, "GenAI-Based Index of Financial Constraints," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/01, Jan.
• Theodore E. Christensen & Jens Mueller & Soenke Sievers & Christian Sofilkanitsch, 2026, "Buffering or Backfiring? Non-GAAP Reporting and Investor Reactions to Material GAAP Restatements," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/04, Apr.
• Christian Sofilkanitsch, 2026, "Do Investors Respond Differently to Non-GAAP Earnings After Material GAAP Restatements?," Working Papers, Nazarbayev University, Graduate School of Business, number 2026/06, Apr.
• Mile Bosnjak & Ivan Novak & Zoran Wittine, 2026, "Time-Varying Inefficiency In Exchange Rate Returns: The Case Of Euro Against Major Currencies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 195-208, june, DOI: 10.17818/EMIP/2025/45.
• Lukas Vaclavik & Jan Spatenka & Katerina Petrova, 2026, "Resilience Against Business Email Compromise: A Corporate Case Study," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 331-349, june, DOI: 10.17818/EMIP/2025/41.
• Maja Buljat & Ana Skledar Corluka & Alisa Bilal Zoric, 2026, "Net Working Capital Components And Firm Profitability In Croatia Based On Panel Data From 2016 To 2023," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 35, issue 1, pages 35-52, june, DOI: 10.17818/EMIP/2025/42.
• Ventsislav Vechev & Diana Papradanova, 2026, "Financial Analysis of Green Bond Issuance Potential of Banks in Bulgaria in the Context of Sustainable Development," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 135-151.
• Dirvi Surya Abbas & Raesita Bella, 2026, "Audit Report Lag in Indonesia: Evidence from Listed Firms with High and Low Audit Committee Experience," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 158-175.
• Osamah Alorayni & Ahmad Riyed Alazzam & Marwan Altarawneh & Hussein Alwreikat, 2026, "Board Characteristics, Audit Committees, and Earnings Manipulation: Examining the Moderating Influence of CEO Power in Jordan's Capital Market," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 152-174.