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
/ / / M48: Government Policy and Regulation

2023

• Huang, Fumian & Ge, Liming & Wu, Sirui, 2023, "Minority shareholder protection, corporate governance, and investment efficiency," Finance Research Letters, Elsevier, volume 58, issue PC, DOI: 10.1016/j.frl.2023.104506.
• Breuer, Thomas & Summer, Martin & Urošević, Branko, 2023, "Bank solvency stress tests with fire sales," Journal of Financial Stability, Elsevier, volume 67, issue C, DOI: 10.1016/j.jfs.2023.101161.
• Abad, Pilar & Robles, M.-Dolores & Alonso Orts, Carlos, 2023, "Stress testing programs and credit risk opacity of banks: USA vs Europe," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 89, issue C, DOI: 10.1016/j.intfin.2023.101876.
• Wu, Sang & Xue, Wenjie, 2023, "Accounting comparability and relative performance evaluation by capital markets," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101535.
• Badertscher, Brad A. & Kim, Jaewoo & Kinney, William R. & Owens, Edward, 2023, "Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101551.
• Lu, Hai & Shin, Jee-Eun & Zhang, Mingyue, 2023, "Financial reporting and disclosure practices in China," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2023.101598.
• Kusano, Masaki, 2023, "Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 50, issue C, DOI: 10.1016/j.intaccaudtax.2023.100524.
• Koulikidou, Kleopatra & Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios, 2023, "Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 51, issue C, DOI: 10.1016/j.intaccaudtax.2023.100547.
• Golubeva, Olga, 2023, "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 51, issue C, DOI: 10.1016/j.intaccaudtax.2023.100548.
• Elsayed, Mohamed & Elshandidy, Tamer & Ahmed, Yousry, 2023, "Is expanded auditor reporting meaningful? UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 53, issue C, DOI: 10.1016/j.intaccaudtax.2023.100582.
• Bansal, Manish & Kumar, Ashish & Bhattacharyya, Asit & Bashir, Hajam Abid, 2023, "Predictors of revenue shifting and expense shifting: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 1, DOI: 10.1016/j.jcae.2022.100339.
• Sánchez-Ballesta, Juan Pedro & Yagüe, José, 2023, "Tax avoidance and the cost of debt for SMEs: Evidence from Spain," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 2, DOI: 10.1016/j.jcae.2023.100362.
• Shruti, R. & Thenmozhi, M., 2023, "Founder ownership and value relevance of IFRS convergence: Role of institutional investors," Pacific-Basin Finance Journal, Elsevier, volume 79, issue C, DOI: 10.1016/j.pacfin.2023.101989.
• Wang, Fangjun & Zhang, Zhichao & Ho, L.C. Jennifer & Usman, Muhammad, 2023, "CFO gender and financial statement comparability," Pacific-Basin Finance Journal, Elsevier, volume 80, issue C, DOI: 10.1016/j.pacfin.2023.102100.
• Turner, Elizabeth H. & Thompson, Mark A., 2023, "Further evidence on the financial impact of environmental regulations on the trucking industry," Transport Policy, Elsevier, volume 133, issue C, pages 134-143, DOI: 10.1016/j.tranpol.2023.01.018.
• Riadh Garfatta & Mouna Hamza & Imen Zorgati, 2023, "COVID-19 outbreak and earnings management practice: case of Tunisia," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 8, issue 3, pages 307-318, April, DOI: 10.1108/AJAR-04-2022-0129.
• Akmalia Ariff & Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Mohd Taufik Mohd Suffian, 2023, "Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 8, issue 3, pages 279-292, March, DOI: 10.1108/AJAR-10-2022-0347.
• Zuhair Barhamzaid, 2023, "The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation," Accounting Research Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 92-105, January, DOI: 10.1108/ARJ-08-2022-0185.
• Peterson K. Ozili, 2023, "Earnings Management for Sustainability: The Surplus Income Model of Sustainable Development," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy", DOI: 10.1108/S1569-37592023000110B009.
• Meena Subedi, 2023, "Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 308-344, December, DOI: 10.1108/IJAIM-02-2023-0026.
• Swechha Chada & Gopal Varadharajan, 2023, "Earnings quality, institutional investors and corporate cash holdings: evidence from India," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 20, issue 1, pages 247-277, March, DOI: 10.1108/IJMF-05-2022-0224.
• Michael Eric Bradbury & Oksana Kim, 2023, "The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 5, pages 995-1015, November, DOI: 10.1108/JAAR-12-2022-0323.
• Eduardo da Silva Flores & Joelson Oliveira Sampaio & Aziz Xavier Beiruth & Talles Vianna Brugni, 2023, "Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 13, issue 4, pages 760-783, January, DOI: 10.1108/JAEE-10-2021-0317.
• David John Gilchrist & Dane Etheridge & Zhangxin (Frank) Liu, 2023, "Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 2, pages 200-213, May, DOI: 10.1108/JAL-05-2023-0073.
• Xuan Sean Sun & Ahsan Habib & Daifei Troy Yao, 2023, "Book-tax conformity and the demand for auditor-provided tax services: European evidence," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 3, pages 425-457, March, DOI: 10.1108/JAL-11-2022-0120.
• Joseph Akadeagre Agana & Anna Alon & Stephen Zamore, 2023, "Self-regulation versus government oversight: audit fees research," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 2, pages 340-363, February, DOI: 10.1108/JAL-12-2021-0017.
• Natalie Elms & Pamela Fae Kent, 2023, "Nomination committees in Australia, outcomes for influence of a powerful CEO and diversity," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 46, issue 4, pages 481-509, July, DOI: 10.1108/JAL-12-2022-0132.
• Peterson K. Ozili, 2023, "Forensic accounting research around the world," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 1, pages 128-153, September, DOI: 10.1108/JFRA-02-2023-0106.
• Mustafa Faza' & Nemer Badwan & Montaser Hamdan, 2023, "Determinants of effective Shariah compliance auditing in Palestine: a theoretical and conceptual analysis," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 27, issue 5, pages 845-857, October, DOI: 10.1108/JMLC-08-2023-0132.
• Jin Jiang & Xiangyun Lu & Yihan Wu & Hua Zhang, 2023, "The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 5, pages 553-578, January, DOI: 10.1108/MAJ-04-2022-3533.
• Theodoros Kounadeas, 2023, "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 3-21.
• Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023, "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2023-063, Sep, DOI: 10.17016/FEDS.2023.063.
• Daniela Corina Oprea (Bîrlă) & Cristina-Elena Voicu & Komalpreet Kaur, 2023, "Improving public sector performance: the power of implementing corporate governance," Journal of Financial Studies, Institute of Financial Studies, volume 14, issue 8, pages 98-109, May, DOI: 10.55654/JFS.2023.8.14.7.
• Khaled Aburisheh, 2023, "Factors Affecting Audit Quality: Evidence from Jordan ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr227, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Giulia Aliprandi & Kane Borders, 2023, "Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure," Post-Print, HAL, number halshs-04103949, Feb.
• Giulia Aliprandi & Gerrit von Zedlitz, 2023, "Benchmarking Country-by-Country Reports," Working Papers, HAL, number halshs-04103852, May.
• Attila Havas & Philipp Amann & Marci Letizi & Holger Nitsch & Umut Turksen, 2023, "Futures of the interpenetration of criminal and lawful economic activities in the European Union in 2035: Scenarios and policy implications," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2337, Dec.
• Ana Rep & Sanja Sever Mališ & Mateja Brozović, 2023, "Povezanost Profitabilnosti I Zaduženosti S Razinom Objavljenih Informacija Srednjih I Velikih Poduzeća," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 4, pages 585-611, DOI: 10.32910/ep.74.4.5.
• Sherry Fang Li, 2023, "The Incidence Of Expectations Management In The Post-Regulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 105-116.
• Margaret O’Reilly-Allen & Maria H. Sanchez, 2023, "We’Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 117-127.
• Ashley Gangloff & Karen Schnatterly & Neal M. Snow & Patrick Wheeler & James Whitworth, 2023, "The Role Of Voluntarily Disclosed Information On Crowdfunding Success: Evidence From Kickstarter," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 31-54.
• Daniel Acheampong & Isaac Osei Agyemang & Tanya S. Benford & Judy Wynekoop, 2023, "Auditor Ratification, Stock Prices, And Auditor Change: A Comparative Study In Publicly Traded Companies," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 93-104.
• Benedict E. DeDominicis, 2023, "The Social Identity Dynamics Of The Europeanization Of Bulgaria: Reconstructing Gramscian Hegemony In A Post-Neocolonial Balkan Nation-State," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 16, issue 1, pages 49-88.
• Howard H. Cochran & Bradley D. Childs, 2023, "Economic Freedom and the Fiscal Condition of Cities in Tennessee," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 51, issue 4, pages 315-317, December, DOI: 10.1007/s11293-023-09781-w.
• Yetaotao Qiu & Michel Magnan & Shafu Zhang, 2023, "Competitive threat and strategic disclosure during the IPO quiet period," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 375-416, January, DOI: 10.1007/s11156-022-01098-0.
• Yaw M. Mensah & Michael P. Schoderbek & Min Cao & Savita A. Sahay, 2023, "The disciplinary effect of taxpayer balloting on public spending: some empirical evidence," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 2, pages 791-819, February, DOI: 10.1007/s11156-022-01109-0.
• Stanisław Hońko & Marzena Strojek-Filus & Katarzyna Świetla, 2023, "Regulation or deregulation of the accounting profession in a sustainable economy? Evidence from Poland," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 9, issue 3, pages 91-107.
• Pietro Bonetti & Christian Leuz & Giovanna Michelon, 2023, "Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality," NBER Working Papers, National Bureau of Economic Research, Inc, number 30842, Jan.
• Vlora Berisha & Fisnik Morina & Alban Hetemi & Blerta Zeqaj, 2023, "The Role of Internal Audit in Credit Risk Management in Commercial Banks," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 115-130, March.
• Annelies Deuss & Stephanie Honey, 2023, "Costs, benefits and effectiveness of remote audits for international food safety," OECD Food, Agriculture and Fisheries Papers, OECD Publishing, number 196, Jun, DOI: 10.1787/fef97106-en.
• Wenjun Kuang, 2023, "Accounting comparability and the accuracy of management earnings forecasts in Japan," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 23-07, May.
• Craig M Lewis & Joshua T White, 2023, "Deregulating Innovation Capital: The Effects of the JOBS Act on Biotech Startups," The Review of Corporate Finance Studies, Society for Financial Studies, volume 12, issue 2, pages 240-290.
• Yen-Cheng Chang & Alexander Ljungqvist & Kevin Tseng, 2023, "Do Corporate Disclosures Constrain Strategic Analyst Behavior?," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 8, pages 3163-3212.
• Andreea-Larisa Olteanu (Burcă) & Corina Aurora Barbu & Alexandra Popa, 2023, "Catalyzing Change: ESG Integration in the Global Economy for a Resilient and Responsible Future," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1022-1031, August.
• Nicoleta Asalos & Ionel Bostan, 2023, "Orientation of Public Audit Missions to the IT Activity Carried Out within the State Authorities/Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 876-885, August.
• Nicoleta Asalos & Ionel Bostan, 2023, "Updating and Developing the Normative Framework for Strengthening the Internal Public Audit Function in State Institutions and Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 614-622, December.
• M N, Nikhil & Chakraborty, Suman & B M, Lithin & Lobo, Lumen Shawn, 2023, "Does the adoption of Ind AS affect the performance of firms in India?," MPRA Paper, University Library of Munich, Germany, number 117247, Mar, revised 18 Apr 2023.
• Ozili, Peterson K, 2023, "Forensic accounting research around the world," MPRA Paper, University Library of Munich, Germany, number 118789.
• Ozili, Peterson K, 2023, "Earnings management for sustainability: the surplus income model of sustainable development," MPRA Paper, University Library of Munich, Germany, number 118803.
• Atanasov, Atanas, 2023, "Хармонизиране На Отчитането На Устойчивостта – Мисията (Не)Възможна
  [Harmonization of Sustainability Reporting – Mission (Im)possible]," MPRA Paper, University Library of Munich, Germany, number 119154, Oct.
• Feshina, Stella & Khrustalev, Evgeny & Koroleva, Lyudmila & Filicheva, Anna, 2023, "Финансовая Разведка Как Инструмент Информационно-Аналитической Поддержки Принятия Решений В Условиях Возрастающих Внешних Ограничений
  [Financial intelligence as a tool for information and analytica," MPRA Paper, University Library of Munich, Germany, number 119350, Jul, revised 13 Jul 2023.
• M N, Nikhil & S Shenoy, Sandeep & Chakraborty, Suman & B M, Lithin, 2023, "Does the Ind AS moderate the relationship between capital structure and firm performance?," MPRA Paper, University Library of Munich, Germany, number 119541, Sep, revised 15 Oct 2023.
• Patel, Rajesh & Khan, Fatima & Silva, Buddhika & Shaturaev, Jakhongir, 2023, "Unleashing the Potential of Artificial Intelligence in Auditing: A Comprehensive Exploration of its Multifaceted Impact," MPRA Paper, University Library of Munich, Germany, number 119616, Aug, revised 05 Dec 2023.
• Hasan, Amena, 2023, "Amalgamation of Commercial Banks in Bangladesh: A Study on its Impact and Implications," MPRA Paper, University Library of Munich, Germany, number 120830, Oct, revised 10 Mar 2024.
• Okeke, Clement Ejiofor & Salaudeen, Yinka Mashood, 2023, "Effect of Tax Reforms on the Tax Compliance Level of Companies in Nigeria," MPRA Paper, University Library of Munich, Germany, number 124365, Oct.
• Husnah & Aryati & Ramlawati & Mochammad Fahlevi, 2023, "The relationship between corporate governance and firm performance: An empirical analysis of Indonesian companies," Journal of Economics and Business Letters, Privietlab Research Center, volume 3, issue 3, pages 49-52, August, DOI: 10.55942/jebl.v3i3.224.
• Danil A. Shastitko & Lyubov V. Gusarova & Tatiana A. Zhuravleva, 2023, "Organization of control in public procurement," Economic Consultant, Scientific and Educational Initiative LLC, volume 3, issue 3, pages 64-75.
• Lvova, Dina (Львова, Дина), 2023, "Peter the Great’s Cameralism and Transformations in Finance and Accounting
  [Камерализм И Преобразования Петра I В Финансах И Учете]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 1, pages 106-135, February.
• Vedev, Aleksei (Ведев, Алексей) & Silchuk, Aleksandra (Сильчук, Александра) & Eremkin, Vladimir (Еремкин, Владимир) & Tuzov, Konstantin (Тузов, Константин) & Kovaleva, Maria (Ковалева, Мария), 2023, "Improving the collection and quality of official statistics data as a factor of increasing the values and accuracy of key macroeconomic indicators for forecasting by the example of the “investment in ," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w202373.
• Razvan HOINARU & Daniel BUDA & Jonel SUBIC & Adela JANSEN, 2023, "Financial and Non-Financial Disclosures for Agriculture: is there any Connection in between GRI 13 and IAS 41?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 24, issue 2, pages 158-172, May.
• Andreea GRECU, 2023, "A Net-Zero World, Climate Technology and Business Models," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 24, issue 2, pages 270-279, May.
• Thierry Pairault, 2023, "Shekou : aux origines des zones économiques spéciales chinoises
  [Shekou: at the origins of China’s special economic zones]," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 34, DOI: https://doi.org/10.4000/regulation..
• Rodrigo De-Losso & Jose Carlos de Souza Santos, 2023, "Autopsy of a Myth: Dissecting the Anatocism Fallacy in Amortization Systems," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2023_09, Jul, revised 25 Sep 2023.
• Franziska Handschumacher-Knors, 2023, "Does a gender pay gap exist on executive boards? An empirical multilevel analysis of executive board compensation in German listed companies," Journal of Business Economics, Springer, volume 93, issue 3, pages 325-357, April, DOI: 10.1007/s11573-022-01107-7.
• Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023, "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, volume 93, issue 3, pages 509-557, April, DOI: 10.1007/s11573-022-01116-6.
• Moritz Schneider & Rolf Brühl, 2023, "Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms," Journal of Business Economics, Springer, volume 93, issue 9, pages 1591-1628, November, DOI: 10.1007/s11573-023-01136-w.
• Anna Görlitz & Michael Dobler, 2023, "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, volume 73, issue 1, pages 113-165, February, DOI: 10.1007/s11301-021-00233-w.
• Patrick Velte, 2023, "The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research," Management Review Quarterly, Springer, volume 73, issue 1, pages 353-411, February, DOI: 10.1007/s11301-021-00244-7.
• Patrick Velte, 2023, "The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research," Management Review Quarterly, Springer, volume 73, issue 3, pages 959-985, September, DOI: 10.1007/s11301-022-00264-x.
• Myojung Cho & Gopal V. Krishnan, 2023, "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, volume 28, issue 1, pages 164-200, March, DOI: 10.1007/s11142-021-09639-z.
• Clive S. Lennox & Jaime J. Schmidt & Anne M. Thompson, 2023, "Why are expanded audit reports not informative to investors? Evidence from the United Kingdom," Review of Accounting Studies, Springer, volume 28, issue 2, pages 497-532, June, DOI: 10.1007/s11142-021-09650-4.
• Paul Demeré, 2023, "Is tax return information useful to equity investors?," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1413-1465, September, DOI: 10.1007/s11142-023-09792-7.
• Wakara Ibrahimu Nyabakora, 2023, "Earnings management in public companies: a bibliometric review," SN Business & Economics, Springer, volume 3, issue 9, pages 1-23, September, DOI: 10.1007/s43546-023-00546-w.
• Orame, Andrea & Ramcharan, Rodney & Robatto, Roberto, 2023, "Quantitative easing, accounting and prudential frameworks, and bank lending," ESRB Working Paper Series, European Systemic Risk Board, number 144, Aug.
• Luca Buzzanca & Caterina Conigliani & Valeria Costantini, 2023, "Conflicts and natural disasters as drivers of forced migrations in a gravity-type approach," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 3, pages 254-273, March, DOI: 10.9770/jesi.2023.10.3(17).
• Bogdan Fleacă & Elena Fleacă & Mihai Corocăescu, 2023, "Sustainability information – analysis of current trends in sustainability monitoring & reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 3, pages 274-287, March, DOI: 10.9770/jesi.2023.10.3(18).
• Bogdan Fleacă & Elena Fleacă & Sanda Maiduc & Ionut Marius Croitoru, 2023, "Research and innovation for sustainability transformation – modern outlooks and actual challenges," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 4, pages 263-278, June, DOI: 10.9770/jesi.2023.10.4(16).
• Ya-Fang Wang & Yu-Chu Hsieh, 2023, "Credit Rating and Board Evaluation of Family Firms," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 16, issue 1, pages 7-18, October.
• Isabel Abinzano & Karen González-à lvarez & Idoia Zabaleta, 2023, "Dimensión económica y dimensión social de la empresa social. ¿Cómo influye la concreción de los fines fundacionales?
  [Economic dimension and social dimension of social enterprise: how does it," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 144, pages 87971-87971, DOI: 10.5209/reve.87971.
• Antonio Sánchez-Bayón, 2023, "Heterodox analysis of the post-COVID spanish tourism sector: Failures in digital readjustment of employment and business vulnerability
  [Análisis heterodoxo del sector turístico español pos-COVID: f," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 40, issue 81, pages 223-252, july-dece, DOI: https://doi.org/10.52292/j.estudeco.
• Temitope Esther OYENEYE & Mathew Idowu ABIMBOYE & Foluke Rachael ODUWOLE & Uwalomwa UWUIGBE, 2023, "Ifrs Adoption And Earnings Management Practices: Evidence From Nigerian Listed Consumer Goods Companies," Business & Management Compass, University of Economics Varna, issue 4, pages 286-297.
• Abdullaeva Mokhirakhon & Kamrul Hasan A. K. M. & Yodgorova Feruza & Khajieva Indira & Nusratova Gulhayo, 2023, "The impact of IFRS adoption on economic growth in transition countries: Evidence from CIS," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 2, pages 1-17, June, DOI: 10.2478/fiqf-2023-0008.
• Nedyalkova Plamena, 2023, "Risk assesment as a stage of risk management in enterprise in tourism sector," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 3, pages 31-47, September, DOI: 10.2478/fiqf-2023-0017.
• Erdogan Hilal H., 2023, "Entropy-Based Waspas approach for financial performance in the COVID-19 era: Evidence from Islamic countries," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 19, issue 3, pages 48-61, September, DOI: 10.2478/fiqf-2023-0018.
• Gad Jacek, 2023, "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 1, pages 32-45, March, DOI: 10.2478/ijme-2022-0025.
• Waddams Catherine, 2023, "The UK Energy Price Guarantee," Intereconomics: Review of European Economic Policy, Sciendo, volume 58, issue 1, pages 22-26, January, DOI: 10.2478/ie-2023-0006.
• Richter Wolfram F., 2023, "Mindestbesteuerung europäischer Konzerne: Internationale Zusammenarbeit!," Wirtschaftsdienst, Sciendo, volume 103, issue 5, pages 291-291, May, DOI: 10.2478/wd-2023-0090.
• Horn Jonas, 2023, "Zwei-Säulen-Konzept: Lang lebe der Multilateralismus!," Wirtschaftsdienst, Sciendo, volume 103, issue 6, pages 360-360, June, DOI: 10.2478/wd-2023-0106.
• Joseph Akadeagre Agana & Solomon George Zori & Anna Alon, 2023, "IFRS Adoption Approaches and Accounting Quality," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 03, pages 1-36, September, DOI: 10.1142/S1094406023500099.
• Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023, "Audit mandates, audit firms, and auditors," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 333.
• Christensen, Dane M. & Jin, Hengda & Lee, Joshua A. & Sridharan, Suhas A. & Wellman, Laura A., 2023, "Corporate political activism and information transfers," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 334.
• Kostic, Natalija & Muthsam, Viktoria & Laux, Christian, 2023, "Accounting Changes and Enforcement of Bank Capital Requirements in a Crisis," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277694.
• Reichelstein, Stefan, 2023, "Carbon emission statements: Balance sheets and flow statements," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-065.

2022

• Dutra Sallaberry, Jonatas & Martínez-Conesa, Isabel & Flach, Leonardo, 2022, "Whistleblowing in small and large accounting firms in Brazil," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 6, issue 2, pages 502-502, December, DOI: 10.26784/sbir.v6i2.502.
• Daniel Ofori-Sasu & Emmanuel Sarpong-Kumankoma & Elikplimi K. Agbloyor & Joshua Y. Abor, 2022, "Risk-taking Behavior, Regulatory Policy and Banking crisis: Evidence from the African Economies," The African Finance Journal, Africagrowth Institute, volume 24, issue 2, pages 17-37.
• Aurelia ȘTEFĂNESCU & Ileana Cosmina PITULICE & Adriana Florina POPA, 2022, "Public Procurement of Tangible Fixed Assets. Legal Provisions and Accounting Treatments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 15-23, September, DOI: 10.37945/cbr.2022.09.02.
• AniÅŸoara - Elena BELBE, 2022, "Ï»¿Innovations In The Field Of Information Technologies In The Educational System," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-3.
• Antoine Niyungeko, 2022, "Evaluating Starting a Business Indicators Innovation in the World," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 4, issue 1, pages 1-17, March, DOI: 10.48100/merj.2022.172.
• Anis Ben Amar & Nourhen Sayadi, 2022, "Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 1, pages 5-24, March.
• Anis Ben Amar & Islem Turki, 2022, "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 3, pages 373-396, September.
• Ahmad Faisal Hayek & Nora Azima Noordin & Khaled Hussainey, 2022, "Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 475-500, December.
• Souha Ben Gamra & Fadhila Hamza & Hela Borgi, 2022, "The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 604-630, December.
• Svraka, András, 2022, "Reconciling differences between two surveys on tax compliance costs: A decomposition analysis of Hungarian results," Taxation Working Papers, Ministry of Finance, Department of Tax Policy and International Taxation, number 11, Sep.
• Tetiana Stroiko & Hanna Kharus, 2022, "Anti-Crisis Management As The Basis Of Ensuring The Economic Stability Of Enterprises," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2661-5150/2022-4-7.
• Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2022, "The Impact of Gender and Age on Earnings Management Practices of Public Enterprises – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 130-148.
• Ali Veysel, 2022, "Non-Financial Information Disclosures by Bulgarian Listed Companies," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 17-33.
• Özcan DEMİR & Zülküf NARLIKAYA & Meltem GÜL, 2022, "Muhasebe Meslek Mensuplarının KÜMİ FRS’ye İlişkin Algı Düzeylerinin İncelenmesi Elazığ İli Örneği," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 6, issue 2, pages 229-255, December, DOI: https://doi.org/10.33399/biibfad.10.
• André Stenzel & Wolf Wagner, 2022, "Opacity, liquidity and disclosure requirements," Journal of Business Finance & Accounting, Wiley Blackwell, volume 49, issue 5-6, pages 658-689, May, DOI: 10.1111/jbfa.12574.
• MARINA Alexandra-Gabriela, 2022, "IFRS FOR SMEs: EVOLUTION AND DISCUSSIONS," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 74, issue 4, pages 43-49, December, DOI: 10.56043/reveco-2022-0036.
• Gros Marius & Henke Tobias, 2022, "The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 1, pages 25-75, February, DOI: 10.1515/ael-2018-0020.
• Waymire Gregory B. & Basu Sudipta, 2022, "The Social Value of FASB," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 153-180, May, DOI: 10.1515/ael-2021-0001.
• Morley Julia, 2022, "The Pluralistic Foundations of Conceptual Veiling," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 191-210, May, DOI: 10.1515/ael-2021-0049.
• Palea Vera, 2022, "“Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism” by Karthik Ramanna: A Comment on Ideological Capture," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 239-246, May, DOI: 10.1515/ael-2021-0054.
• Vogel Steven K., 2022, "The Politics of Accounting Standards: A Comment on Ramanna’s “Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 12, issue 2, pages 247-252, May, DOI: 10.1515/ael-2021-0088.
• Leliana DIANA (BOLCU), 2022, "Online Trade: Vulnerability For Fraud And Tax Evasion," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 3, pages 77-84.
• Wolfram F. Richter, 2022, "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series, CESifo, number 10119.
• Wolfram F. Richter, 2022, "Granting Market Countries the Right to Tax Profit without Physical Nexus," CESifo Working Paper Series, CESifo, number 9556.
• Julia Anna Bingler & Mathias Kraus & Markus Leippold & Nicolas Webersinke, 2022, "Cheap Talk in Corporate Climate Commitments: The Role of Active Institutional Ownership, Signaling, Materiality, and Sentiment," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-01, Jan.
• Julia Anna Bingler & Mathias Kraus & Markus Leippold & Nicolas Webersinke, 2022, "Cheap Talk in Corporate Climate Commitments: The effectiveness of climate initiatives," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 22-54, Jun.
• Barth, Mary E. & Landsman, Wayne R. & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022, "Does Voluntary Non-earnings Disclosure Substitute for Redacted Proprietary Contract Information?," Research Papers, Stanford University, Graduate School of Business, number 4056, Sep.
• Gopal Gopakumar & Ritika Jaiswal & Mayank Parashar, 2022, "Analysis of the Existence of Environmental Kuznets Curve: Evidence from India," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 1, pages 177-187.
• Antoni Pestaria & Kamaludin & Husaini & Fadli, 2022, "The Mediating Role of Age Productivity on Human Resources Development, Health Infrastructure, and Proverty Level," International Review of Management and Marketing, Econjournals, volume 12, issue 1, pages 11-18.
• Sayaf Algrady & Xie Xiaojun, 2022, "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, volume 12, issue 2, pages 1-10, March.
• Dong, Bei & Nash, Jonathan & Xu, Le, 2022, "Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline," Advances in accounting, Elsevier, volume 56, issue C, DOI: 10.1016/j.adiac.2022.100582.
• Wakil, Gulraze & Petruska, Karin A., 2022, "Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada," Advances in accounting, Elsevier, volume 57, issue C, DOI: 10.1016/j.adiac.2022.100598.
• Knechel, W. Robert & Park, Hyun Jong, 2022, "Audit firm political connections and PCAOB inspection reports," Accounting, Organizations and Society, Elsevier, volume 100, issue C, DOI: 10.1016/j.aos.2022.101335.
• Ryu, Sang-Lyul & Won, Jayoun, 2022, "Scale and scope economies in Korean accounting firms around Sarbanes-Oxley regulations," Journal of Asian Economics, Elsevier, volume 78, issue C, DOI: 10.1016/j.asieco.2021.101427.
• Swanson, Edward P. & Young, Glen M. & Yust, Christopher G., 2022, "Are all activists created equal? The effect of interventions by hedge funds and other private activists on long-term shareholder value," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2021.102144.
• Fei, Xingyuan, 2022, "Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings," Journal of Corporate Finance, Elsevier, volume 72, issue C, DOI: 10.1016/j.jcorpfin.2022.102166.
• Xiao, He, 2022, "Environmental regulation and firm capital structure dynamics," Economic Analysis and Policy, Elsevier, volume 76, issue C, pages 770-787, DOI: 10.1016/j.eap.2022.09.020.
• Chen, Zhibin & Xu, Yibin & Tian, Zongtao & Meng, Xu, 2022, "The Impact of Social Insurance Law on Corporate Innovation: Evidence from a quasi-natural experiment," Economic Modelling, Elsevier, volume 111, issue C, DOI: 10.1016/j.econmod.2022.105830.
• Hao, Rubin & Liao, Guanmin & Ding, Wenhong & Guan, Wei, 2022, "The informativeness of regional GDP announcements: Evidence from China," Journal of Empirical Finance, Elsevier, volume 67, issue C, pages 78-99, DOI: 10.1016/j.jempfin.2022.03.001.
• Gerwanski, Jannik & Velte, Patrick & Mechtel, Mario, 2022, "Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence," European Management Journal, Elsevier, volume 40, issue 1, pages 103-126, DOI: 10.1016/j.emj.2021.03.003.
• Hu, Ning & Xu, Jiayi & Xue, Shuang, 2022, "Mandatory disclosure of comment letters and analysts' forecasts," International Review of Financial Analysis, Elsevier, volume 84, issue C, DOI: 10.1016/j.irfa.2022.102426.
• Abdallah, Abed Al-Nasser & Abdallah, Wissam & Saad, Mohsen, 2022, "The impact of national culture on the synchronicity of cross-listed firms," Finance Research Letters, Elsevier, volume 46, issue PA, DOI: 10.1016/j.frl.2021.102293.
• Bingler, Julia Anna & Kraus, Mathias & Leippold, Markus & Webersinke, Nicolas, 2022, "Cheap talk and cherry-picking: What ClimateBert has to say on corporate climate risk disclosures," Finance Research Letters, Elsevier, volume 47, issue PB, DOI: 10.1016/j.frl.2022.102776.
• Chardonnens, Patrick & Fiechter, Peter & Wallmeier, Martin, 2022, "The disappearance of the zero-earnings discontinuity: SOX, dotcom boom or gradual decline?," Finance Research Letters, Elsevier, volume 49, issue C, DOI: 10.1016/j.frl.2022.103033.
• Cornaggia, Kimberly & Hund, John & Nguyen, Giang, 2022, "Investor attention and municipal bond returns," Journal of Financial Markets, Elsevier, volume 60, issue C, DOI: 10.1016/j.finmar.2022.100738.
• Cao, June & Li, Wenwen & Bilokha, Alona, 2022, "Low-carbon city initiatives and analyst behaviour: A quasi-natural experiment," Journal of Financial Stability, Elsevier, volume 62, issue C, DOI: 10.1016/j.jfs.2022.101042.
• Elfeituri, Hatem, 2022, "Banking stability, institutional quality, market concentration, competition and political conflict in MENA," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 76, issue C, DOI: 10.1016/j.intfin.2021.101476.
• Ball, Ray & Nikolaev, Valeri V., 2022, "On earnings and cash flows as predictors of future cash flows," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101430.
• Maffett, Mark & Nakhmurina, Anya & Skinner, Douglas J., 2022, "Importing activists: Determinants and consequences of increased cross-border shareholder activism," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101538.
• Christensen, Hans B., 2022, "Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)," Journal of Accounting and Economics, Elsevier, volume 74, issue 2, DOI: 10.1016/j.jacceco.2022.101542.
• Elfers, Ferdinand & Koenraadt, Jeroen, 2022, "What you don’t know won’t hurt you: Market monitoring and bank supervisors’ preference for private information," Journal of Banking & Finance, Elsevier, volume 143, issue C, DOI: 10.1016/j.jbankfin.2022.106572.
• Oxley, Jonathan, 2022, "Does additional mandatory reporting alter charity or donor behavior? Examining the 2006 Pension Protection Act," Journal of Economic Behavior & Organization, Elsevier, volume 200, issue C, pages 738-751, DOI: 10.1016/j.jebo.2022.06.012.
• Hutton, Amy & Shu, Susan & Zheng, Xin, 2022, "Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters," Journal of Financial Economics, Elsevier, volume 145, issue 1, pages 297-321, DOI: 10.1016/j.jfineco.2021.07.011.
• Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb, 2022, "Auditor independence: The effect of auditors’ quality control efforts and corporate governance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 47, issue C, DOI: 10.1016/j.intaccaudtax.2022.100470.
• Haga, Jesper & Högholm, Kenneth & Sundvik, Dennis, 2022, "Peer firms’ reporting frequency and stock price synchronicity: European evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100505.
• Yang, Jingwen & Hemmings, Danial & Jaafar, Aziz & Jackson, Richard H.G., 2022, "The real earnings management gap between private and public firms: Evidence from Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100506.
• Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2022, "Narrative disclosure tone: A review and areas for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 49, issue C, DOI: 10.1016/j.intaccaudtax.2022.100511.
• Zhang, Yefeng & Zhang, Yuyu & Yao, Troy, 2022, "Fraudulent financial reporting in China: Evidence from corporate renaming," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 1, DOI: 10.1016/j.jcae.2021.100283.
• Basu, Debarati & Sen, Kaustav, 2022, "Organizational form and access to capital: The role of regulatory interventions," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 3, DOI: 10.1016/j.jcae.2022.100335.
• Jia, Jing & Li, Zhongtian, 2022, "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 3, DOI: 10.1016/j.jcae.2022.100336.
• Nguyen, Trang Thi Thuy & Pham, Binh Thai & Prior, Diego & van Hemmen, Stefan, 2022, "Performance of tax simplification around the world: A panel frontier analysis," Socio-Economic Planning Sciences, Elsevier, volume 80, issue C, DOI: 10.1016/j.seps.2021.101154.
• Óscar García-Vaquerizo & Javier Corral-Lage & Noemí Peña-Miguel & Ainhoa Saitua-Iribar, 2022, "Garapen Iraunkorrerako Helburuei buruzko informazio ez-finantzarioa osatzea Espainian. Ingurumen ataleko informazioaren azterketa lau sektoretako enpresetan," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 102, issue 02, pages 242-269.
• Peterson K. Ozili, 2022, "Sustainability Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Managing Risk and Decision Making in Times of Economic Distress, Part A", DOI: 10.1108/S1569-37592022000108A039.
• Rong Huang & Xiaojun Lin & Xunzhuo Xi & Desmond Chun Yip Yuen, 2022, "The effect of earnings management on external loan price: evidence from China," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 30, issue 2, pages 277-300, March, DOI: 10.1108/IJAIM-11-2021-0225.
• Peterson K. Ozili, 2022, "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 40, issue 3, pages 641-657, February, DOI: 10.1108/JEAS-09-2021-0192.
• Alberto Clavería Navarrete & Amalia Carrasco Gallego, 2022, "Forensic accounting tools for fraud deterrence: a qualitative approach," Journal of Financial Crime, Emerald Group Publishing Limited, volume 30, issue 3, pages 840-854, May, DOI: 10.1108/JFC-03-2022-0068.
• Erekle Pirveli, 2022, "Corporate disclosure timing under IFRS: the case of emerging Georgia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 5, pages 1253-1283, August, DOI: 10.1108/JFRA-12-2021-0443.
• Lan Anh Nguyen & Michael Kend & Hoa Luong, 2022, "Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 3, pages 314-335, November, DOI: 10.1108/MAJ-03-2022-3475.
• Tatiana Mazza & Stefano Azzali & Andrey Simonov, 2022, "Audit fee premium for national and local level of industry expertise in Italy," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 129-157, July, DOI: 10.1108/MAJ-05-2021-3146.
• Chengang Ye & Yanyan Wang & Yongmin Wu & Ming Jiang & Yasir Shahab & Yang Lu, 2022, "Confucianism and auditor changes: evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 6, pages 625-656, May, DOI: 10.1108/MAJ-06-2021-3184.
• Sungsil Lee, 2022, "Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years," Pacific Accounting Review, Emerald Group Publishing Limited, volume 34, issue 2, pages 293-309, January, DOI: 10.1108/PAR-03-2021-0031.
• Michael Kend & Lan Anh Nguyen, 2022, "The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 19, issue 5, pages 540-563, April, DOI: 10.1108/QRAM-01-2021-0005.
• Theodoros Kounadeas & Nikolaos Eriotis & Paraskevi Boufounou & Donta Sofia, 2022, "Analysis of the Factors Affecting Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 140-158.
• Davide Eltrudis, 2022, "On the Financial Autonomy of European Local Governments: The Case of Municipal Bonds in Italy," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 226-242.
• Igor Perechuda, 2022, "Why Scientists Do Not Like EU Funding Policy? A Research Review on Performance Evaluation of EU Funding Activities," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 308-319.
• Thomas D?Angelo & Marco Lam & Samir El-Gazzar & Rudolph Jacob, 2022, "GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 5-40.
• Luca Menicacci, 2022, "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 1, pages 41-77.
• Pietro Fera & Rosa Vinciguerra, 2022, "Minorities? Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2022, issue 2, pages 57-88.
• Andrey I. Lukashov, 2022, "Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 59-73, December, DOI: 10.31107/2075-1990-2022-6-59-73.
• Mariana-Cristina Bulucea, 2022, "Audit firm rotation and audit quality: a literature review," Journal of Financial Studies, Institute of Financial Studies, volume 13, issue 7, pages 29-36, November, DOI: 10.55654/JFS.2022.7.13.02.
• Tarmizi Achmad & Imam Ghozali & Monica Rahardian Ary Helmina & Dian Indriana Hapsari & Imang Dapit Pamungkas, 2022, "Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia," Economies, MDPI, volume 11, issue 1, pages 1-17, December.
• Elissa Dwi Lestari, 2022, "The Effect of Financial Literacy, Cost of Technology Adoption, Technology Perceived Usefulness, and Government Support on MSMEs' Business Resilience ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr620, Sep, DOI: https://doi.org/10.35609/gjbssr.202.
• Ira Geraldina, 2022, "The Implication of Political Governance in Preventing Fraud of Indonesian SOEs ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jmmr296, Sep, DOI: https://doi.org/10.35609/jmmr.2022..
• Elisa Wallwaey & Kerstin Cuhls & Attila Havas, 2022, "The interpenetration of criminal and lawful economic activities," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2226, Dec.
• Mirjana Hladika, 2022, "Analysis Of Public Managers’ Attitudes Toward Constraints For Implementation Of Public Sector Accounting Reform In Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 73, issue 1, pages 81-106, DOI: 10.32910/ep.73.1.4.