Research classified by Journal of Economic Literature (JEL) codes

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

2026

• 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.
• 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.
• 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.
• Elham Soleimanizadeh & Allah Karam Salehi & Mehdi Basirat & Ali Afrous, 2026, "Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies)
  [مدل‌سازی حسابداری مدیریت آب بر عملکرد مالی شرکت‌های بورسی: رو," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 259-312, January, DOI: 10.22099/jaa.2026.53505.2520.
• Ali Mashaei & Seyyed Abbas Borhani & Mojgan Safa & Hossein Jahangirnia, 2026, "A Fundamental Approach to Natural Capital Accounting: A Structured Framework Based on Grounded Theory
  [رهیافتی بنیادین بر حسابداری سرمایه طبیعی: رویکردی ساختاریافته مبتنی بر نظریه داده‌بنیاد]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 421-472, January, DOI: 10.22099/jaa.2026.54374.2546.
• Vahid Mennati & Hamideh Asnaashari & Mehran Mosafer, 2026, "The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow
  [تاثیر چسبندگی هزینه بر ارزش شرکت: با نقش تعدیل‌گری جریان‌های نقدی آزاد]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 473-501, February, DOI: 10.22099/jaa.2025.51337.2454.
• Veronika Å ANDEROVÃ & Jan VOKOUN & Nikola SVOBODOVÃ, 2026, "The impact of digitalization and automation on accounting practices and the accounting profession in the Czech Republic," Littera Scripta, VSTE, volume 19, issue 1, pages 36-54, June, DOI: 10.36708/LS.2026.I01.003.
• 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.
• Yanqi Sun, 2026, "The impact of integrated reporting approach on sustainability performance of state-owned enterprises," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 28, issue 8, pages 19709-19744, August, DOI: 10.1007/s10668-024-05633-y.
• 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.
• Marcel Olbert, 2026, "The impact of tax shields on bankruptcy risk and resource allocation," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2252-2296, September, DOI: 10.1007/s11142-025-09890-8.
• David Godsell, 2026, "National security-related foreign investment screening laws and investment efficiency," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2129-2172, September, DOI: 10.1007/s11142-026-09956-1.
• Jing Pan & Edward Sul & Sean Wang, 2026, "Firm–specific information processing and the delayed discovery of macroeconomic news: evidence from earnings announcement returns," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1750-1796, September, DOI: 10.1007/s11142-026-09959-y.
• Braiden Coleman & Karson Fronk & Matthew Hall & Brady Twedt, 2026, "Sound analysis? Investing podcasts and investor information processing," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1837-1876, September, DOI: 10.1007/s11142-026-09960-5.
• Carlyle S. Burd, 2026, "Tax numbers and ETR forecasting," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2208-2251, September, DOI: 10.1007/s11142-026-09962-3.
• Justin Chircop & Shaohua He & Jiancheng Duncan Liu & Guochang Zhang, 2026, "Private firm information dissemination and analysts’ public firm forecast accuracy," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1797-1836, September, DOI: 10.1007/s11142-026-09963-2.
• Fengqin Chen & Jeffrey Ng & Walid Saffar & Detian Yang, 2026, "The spillover effect of private firm disclosure on public firms’ loan pricing," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1970-2010, September, DOI: 10.1007/s11142-026-09964-1.
• Abigail Allen & Melissa F. Lewis-Western & Kristen Valentine, 2026, "Intangible-intensive firms and performance reporting," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1877-1923, September, DOI: 10.1007/s11142-026-09966-z.
• Tim Baldenius & Jing Li & Lin Qiu, 2026, "Relative performance evaluation and the level playing field," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2334-2374, September, DOI: 10.1007/s11142-026-09969-w.
• Stephanie F. Cheng & Yimeng Li & Pengkai Lin, 2026, "Attention to detail: how do information users process exhibits in Form 10-K?," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1677-1713, September, DOI: 10.1007/s11142-026-09970-3.
• Patricia M. Dechow & Weili Ge & Wei Ting Loh & Sarah McVay, 2026, "Beyond earnings quality: evaluating the quality of corporate disclosure practices," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1567-1637, September, DOI: 10.1007/s11142-026-09971-2.
• Xi Chen, 2026, "Mandatory climate risk disclosure, housing prices, and credit supply," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2052-2092, September, DOI: 10.1007/s11142-026-09974-z.
• Azi Ben-Rephael & Joshua Ronen & Tavy Ronen & Mi Zhou, 2026, "“Show Me!” The Informativeness of images in firms’ annual reports," Review of Accounting Studies, Springer, volume 31, issue 3, pages 1924-1969, September, DOI: 10.1007/s11142-026-09975-y.
• William J. Mayew & Jedson Pinto & Xiaoxi Wu, 2026, "On the usefulness of guidance reports," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2423-2485, September, DOI: 10.1007/s11142-026-09977-w.
• Melissa F. Lewis-Western & Timothy A. Seidel & Michael S. Wilkins, 2026, "Do restatements generate contagion? A re-examination," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2558-2586, September, DOI: 10.1007/s11142-026-09979-8.
• 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.
• Mohammad Musa Mia & Md Zahurul Islam & Abu Sayed & Faysal Ahmed & Ataur Rahman & Mohammad Ariful Aziz & Md Samirul Islam, 2026, "Artificial Intelligence in Financial Reporting Fraud Detection: An Empirical Investigation of Auditor Trust as a Mediating Mechanism in U.S. Markets," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 16, issue 6, pages 1-1.
• 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.
• Andrea Bellinello, 2026, "Institutional Work in Hybrid Organizations' accounting change," Working Papers, University of Ferrara, Department of Economics, number 20260215, Sep.
• 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.
• Fijałkowska Justyna, 2026, "Cultural Aspects of Accounting: Insights from the Hofstede, Gray and Belkaoui Frameworks," Journal of Intercultural Management, Paradigm, volume 18, issue 2, pages 41-65, DOI: 10.2478/joim-2026-0006.
• Fijałkowska Justyna & Domańska Małgorzata, 2026, "Culture, Management Accounting Practices, and Managerial Decision-Making: A Bibliometric Analysis of the Organizational-National Divide," Journal of Intercultural Management, Paradigm, volume 18, issue 2, pages 5-40, DOI: 10.2478/joim-2026-0005.
• Ferreira Luísa Alexandra Antunes & de Oliveira Cidália Pereira & Silva Rui & Carreira Francisco & Rodrigues Margarida, 2026, "ERP Systems and Cost Control in the Construction Industry: A Conceptual Analysis of Material Flow Management," Journal of Intercultural Management, Paradigm, volume 18, issue 2, pages 91-108, DOI: 10.2478/joim-2026-0008.
• 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.
• Thao Nguyen Phuong, 2026, "Corporate Accrual Quality and Cost of Debt: Evidence from Vietnamese Listed Firms in the Construction and Real Estate Industry," Real Estate Management and Valuation, Paradigm, volume 34, issue 3, pages 117-130, DOI: 10.2478/remav-2026-0029.
• 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.
• Hye Sun Chang, 2026, "Discussion of “CSR and Negative Corporate Events: The Moderating Role of Managerial Overconfidence”," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 03, pages 1-11, September, DOI: 10.1142/S109440602580006X.
• Kristian D. Allee & Lisa S. Anderson & Michael J. Crawley, 2026, "The Impact of Linguistic Distance and Financial Reporting Readability on Foreign Holdings of U.S. Stocks," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 03, pages 1-37, September, DOI: 10.1142/S109440602650006X.
• Andreas Charitou, 2026, "Analysts’ Information Environment and Voluntary Turn Away from IFRS: A Discussion," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 61, issue 03, pages 1-13, September, DOI: 10.1142/S1094406026800028.
• 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(0x5cb89a38), May.
• Roger J Willett, 2026, "Accounting Measurement and Economic Value," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14469, ISBN: ARRAY(0x5cc9ed90), May.
• Roger Hussey & Audra Ong, 2026, "Financial and Sustainability Reporting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 14562, ISBN: ARRAY(0x5cc891d8), May.
• 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.
• Metelytsia, Volodymyr & Kraievskyi, Volodymyr & Taran, Serhii, 2026, "Sustainability reporting and assurance practices in agribusiness: A comparative institutional analysis of Ukraine and Germany," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 12, issue 2, pages 136-168, DOI: 10.51599/are.2026.12.02.06.
• 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.
• 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.
• Andreea Gabriela Tănase & Grigorescu (Stănescu) Andreea & Andreea Măldăreanu & Crețu Raluca-Florentina & Viorel - Costin Banța, 2026, "From Process Data To Organizational Performance: A Sap Signavio-Based Analysis Of Production Processes," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 54, pages 66-74, September.
• 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.
• Katiénéfoa Seydou TUO, 2026, "Dynamique des modes de gestion des PME : une analyse prospective par le modèle SWOT," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 172-193.
• Omar BADAY & Abdelouhab HAMLIRI & Ikram LAHDILI, 2026, "L'impact de la digitalisation sur l'efficacité du contrôle de gestion des PME Marocaines : Cas du secteur BTP," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 216-234.
• Guelord KABAKA ILUNGA, 2026, "Externalisation du service de comptabilité : entre la recherche de l’efficacité et le manque à gagner fiscal : Cas des PME en RD Congo," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 302-316.
• Hind HABIBI & Azzouz ELHAMMA, 2026, "Le contrôleur de gestion à l’ère de la transformation digitale : proposition d’un cadre conceptuel des compétences et rôles émergents," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 424-439.
• Houda AMRANI & Abdelouahab AOUAME, 2026, "De la juxtaposition fonctionnelle à une architecture numérique intégrée de pilotage et d’assurance dans les PME : revue systématique à visée intégrative et modèle théorique de maturité," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 440-465.
• Khawla TABARANI & Zineb EL AZZOUZI & Hosna HOSSARI, 2026, "Pratiques de gestion du stress et maintien de la performance individuelle en période fiscale : Une étude qualitative auprès des responsables de fiduciaires," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 214-236.
• Anani Mawulikplimi KUEVIAKOE & Awoki Tanko TANKPE, 2026, "Déterminants de la qualité de l'information financière dans les grandes entreprises au Togo à l'ère du digital," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 671-684.
• Loubna EL HATTAB & Tarek ZARI, 2026, "Les facteurs déterminants de l’intention d’usage des chatbots dans le secteur bancaire au Maroc : contribution d’un modèle UTAUT enrichi," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 1-26.
• Hiba NIDAM & Sanae BENJELLOUN, 2026, "17 years of research on environmental management control," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 189-206.
• Marouane EL ALITI & Omar TAOUAB, 2026, "The role of internal auditing in improving the operational performance of industrial companies," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 287-306.
• Doha ARRADI & Zouhair MAHMOUDI, 2026, "Du neuromanagement à la performance : une revue systématique des mécanismes motivationnels, relationnels et psychosociaux du leadership," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 481-504.
• Mahdi TCHAM & Malika SOUAF & Youssef EL WAZANI, 2026, "Experts-comptables marocains et reporting ESG : vers un repositionnement stratégique dans un contexte de transition réglementaire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 392-408.
• Abdelhadi HOUSNI & Ali AOUJIL, 2026, "Mobilité éducative intergénérationnelle et origine sociale au Maroc : enseignements de l’ENCDM 2014," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 409-426.
• Mariem AMEDJAR & Leila EL GNAOUI, 2026, "L'impact de l'intégration du Big Data et de l'Intelligence Artificielle dans le Contrôle de Gestion : Revue Systématique de Littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 496-515.
• Abdelaaziz HOUSNI & Ali AOUJIL, 2026, "Déterminants de l’intention de migration internationale des infirmiers marocains : une analyse empirique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 671-685.
• El Mahdi TCHAM & Malika SOUAF & Youssef EL WAZANI, 2026, "Sustainable Performance in Moroccan Chartered Accountancy Firms: Perceptions, Practices, and Transitional Challenges," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 247-261.
• Mustapha BENZAROUAL & Abderrahim BENLAKOUIRI & Hamid AMIFI & amal AMEZZANE, 2026, "L’impact de l’usage de l’intelligence artificielle sur l’évolution des pratiques du contrôle de gestion : cas des entreprises marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 259-275.
• Soumia EL ALAOUI & Mohammed Rachid AASRI & Anouar FAITEH, 2026, "Mécanismes de gouvernance et efficacité du conseil : une analyse empirique dans le contexte des PME marocaines," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 443-460.
• Nada RHERIB & Mohamed Charif EL HARRANE & Soukaina JOUAD, 2026, "La transformation du contrôle de gestion à l’ère de l’intelligence artificielle : une analyse factorielle exploratoire des déterminants organisationnels," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 559-578.
• Ayoub OUAFIR & Kaoutar EL MENZHI, 2026, "Le Conservatisme comptable : la prudence au cœur de la communication financière," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 736-751.
• Oumaima KAMMALI & Fatima Zahra EL ARIF, 2026, "Non-Financial Disclosure: A Comparative Study Between Moroccan Listed Companies and CAC 40 Firms," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 41-60.
• Rahma MZOURI & Abdelkrim KANDROUCH, 2026, "Prévision de la défaillance des entreprises : comparaison de l’analyse discriminante, la régression logit et PLS," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 649-669.
• Karima BOUAZZA & Omar HNICHE, 2026, "L’OCP comme étude de cas : un test de validation empirique de la réforme de l’État actionnaire marocain portée par l’ANGSPE," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 845-863.
• Chahrazad BACHIRI & Mohamed BENHRIMIDA, 2026, "Les déterminants du climat de confiance entre l'administration fiscale marocaine et les entreprises multinationales dans le domaine des prix de transfert : Etude empirique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 328-347.
• Khaoula MOUSSAOUI & Nafii IBENRISSOUL, 2026, "Intelligence artificielle et contrôle de gestion : vers une redéfinition des pratiques managériales," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 555-569.
• Wafae TOUHAMI & Kaoutar EL MENZHI, 2026, "L’intelligence artificielle et la fiabilité de l’information comptable et financière : une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 570-587.
• Zineb KHALESS & Rajaa AMZIL, 2026, "Empirical Impact of IFRS 9 on Banking Performance and Credit Risk Management of Moroccan Banks: A Panel Data Analysis (2014–2025)," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 779-800.
• Axel Durand SEMBOUNG BABA & Vatis Christian KEMEZANG, 2026, "Transferts de fonds des migrants et croissance inclusive en Afrique subsaharienne : l’investissement comme principal mécanisme de transmission," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 142-161.
• Chahrazad BACHIRI & Mohamed BENHRIMIDA, 2026, "Fiscal Trust in Transfer Pricing: A Critical Literature Review and Construction of a Tripartite Conceptual Model. Evidence from Morocco," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 265-286.
• Oussama ANFELOUSS & Mourad REHIOUI, 2026, "Contribution d`un contrôle de gestion intelligent dans l`optimisation des coûts économiques dans une chaîne logistique de transport : revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 438-454.
• Yasmine AZZAMI & Rajaa AMZILE, 2026, "Association between internal control and sustainability reporting: A systematic exploratory literature review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 224-256.
• Fatima BOUCHOUAR & Bouchra LKHOYAALI, 2026, "Redefining the Management Controller Profession in the Business Intelligence and Analytics (BI&A) Era: Current knowledge and insights from an empirical study," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 394-406.
• Milena Sitkiewicz, 2026, "The Role of the ATAD CFC Rule in Preventing Tax Avoidance Practices," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 3, pages 433-450.
• Jeremy Bertomeu & Edwige Cheynel & Peicong Hu, 2026, "Disclosure under Noisy Information Processing," Papers, arXiv.org, number 2609.07898, Sep.
• 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.
• Dorina Nita & Lia Alexandra Baltador & Codruta Cornelia Dura & Elias Appiah-Kubi, 2026, "Reporting practices in Romania: Propelling corporate sustainability forward through firm performance," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 29, issue 2, pages 76-91, July, DOI: 10.15240/tul/001/2026-5-002.
• Daniel Dejuan-Bitria, 2026, "Processing forward-looking loan loss provisions: evidence from the adoption of the CECL model," Working Papers, Banco de España, number 2617, Jun, DOI: https://doi.org/10.53479/43426.
• Ivana Popović Petrović & Predrag Bjelić & Danica Jović, 2026, "Primena Mehanizma Za Ujednačavanje Emisija Ugljen Dioksida Na Granici (Cbam) Evropske Unije I Uticaj Na Spoljnotrgovinske Partnere," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 62, pages 1-23, August.
• Antoneta Polo & Enkela Caca & Ilirjana Zyberi & Sara Bixhaku, 2026, "Sustainability Accounting and Its Application in Albania," Sustainable Regional Development Scientific Journal, Sustainable Regional Development Scientific Journal, volume 0, issue 1, pages 55-66, June.