Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M48: Government Policy and Regulation

2026

• 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.
• Jie Cui & Mamiz Haq & Steven Ongena & Eric K. M. Tan, 2026, "Bank Macroprudential Policies and Borrower ESG Performance," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 26-13, Jan.
• Ajmal, T.K. & Singhal, Ankit & Kumar, Vinod & Atawnah, Nader, 2026, "Family firms and tax avoidance preferences: Evidence from India," Emerging Markets Review, Elsevier, volume 70, issue C, DOI: 10.1016/j.ememar.2025.101410.
• Zhang, Weidong & Zheng, Hongrui & Li, Donghui & Chen, Zihuang & Wu, Kai, 2026, "Municipal governor turnovers and targeted poverty alleviation of listed private firms," Emerging Markets Review, Elsevier, volume 70, issue C, DOI: 10.1016/j.ememar.2025.101414.
• Dai, Jiyuan & Ormazabal, Gaizka & Penalva, Fernando & Raney, Robert, 2026, "Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101817.
• Carter, Mary Ellen & Lee, Lian Fen & Yu, Enshuai, 2026, "Real effects of proposed scope 3 disclosures," Journal of Accounting and Economics, Elsevier, volume 81, issue 1, DOI: 10.1016/j.jacceco.2025.101820.
• Duong, Huu Nhan & Goyal, Abhinav & Rhee, S. Ghon, 2026, "Folklore narratives and IPO outcomes," Journal of Banking & Finance, Elsevier, volume 182, issue C, DOI: 10.1016/j.jbankfin.2025.107578.
• O'Connor, Neale G. & Romero, Jorge & Asiaei, Kaveh, 2026, "Benchmarking supplier performance: How scorecard comparisons and supply risk influence termination decisions," International Journal of Production Economics, Elsevier, volume 291, issue C, DOI: 10.1016/j.ijpe.2025.109838.
• Akram Khalilov, 2026, "Informational and cushioning properties of conservative balance sheets: a study of crises resilience," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 1, pages 313-357, January, DOI: 10.1007/s11156-025-01395-4.
• 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.

2025

• Kabiru Isa Dandago & Modibbo Abubakar, 2025, "Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 235-249, December.
• Betül Açıkgöz, 2025, "Taxation of Online Services Offered Through Social Media Platforms: Legal Framework and Implementation Process," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 132-165, April, DOI: https://doi.org/10.33203/mfy.157007.
• Marian-Dragos Mangiuc & Meral Kagitci, 2025, "CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 1193-1193, August.
• Julia Baldauf & Cristina Circa & Alin-Constantin Dumitrescu & Sabine Graschitz, 2025, "Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 849-849, August.
• Alexandru Avram & Georgiana Maria Lungu & Costin Daniel Avram & Luminita Popescu & Daniel Toba & Iulia-Cristina Ciurea & Georgiana Maria Lungu, 2025, "Sustainability Reporting in the EU-27: The Impact of National ESG Ecosystems and Organizational Implications," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 957-957, August.
• Mărioara HRIȚCAN, 2025, "Reporting on Intangible Assets in Romania: Harmonization Between International Standards and Sustainability Reporting (ESG)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 20-27, September, DOI: 10.37945/cbr.2025.09.03.
• Elena STĂNCIULESCU, 2025, "Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 20-27, December , DOI: 10.37945/cbr.2024.12.03.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 46-58, December , DOI: 10.37945/cbr.2024.12.06.
• Marian SĂCĂRIN, 2025, "Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 9-19, December , DOI: 10.37945/cbr.2024.12.02.
• Lucian CERNUȘCA, 2025, "VAT Treatment for Intra-Community Purchases of Used Vehicles," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 38-49, November, DOI: 10.37945/cbr.2025.11.04.
• Lucian CERNUȘCA, 2025, "Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 37-48, January, DOI: 10.37945/cbr.2025.01.05.
• Lucian CERNUȘCA, 2025, "Single Return for 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 39-49, February, DOI: 10.37945/cbr.2025.02.05.
• Marian SĂCĂRIN, 2025, "Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 28-40, March, DOI: 10.37945/cbr.2025.03.03.
• Elena STĂNCIULESCU, 2025, "Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 50-59, March, DOI: 10.37945/cbr.2025.03.05.
• Lucian CERNUȘCA, 2025, "Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 60-72, March, DOI: 10.37945/cbr.2025.03.06.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Particularities Regarding Real Estate Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 14-22, April, DOI: 10.37945/cbr.2025.04.02.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Treatment of Uncollected Receivables," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 15-26, May, DOI: 10.37945/cbr.2025.05.03.
• Delia DAVID, 2025, "Accounting and Tax Treatment of Management and Consulting Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 27-36, May, DOI: 10.37945/cbr.2025.05.04.
• Irimie Emil POPA & Cristian DOGAR & Gheorghe FĂTĂCEAN, 2025, "Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 37-48, May, DOI: 10.37945/cbr.2025.05.05.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Issues Regarding Financial Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 7-14, May, DOI: 10.37945/cbr.2025.05.02.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Particularities Regarding Provision Accounting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 11-19, June, DOI: 10.37945/cbr.2025.06.02.
• Meda Laura MOȘIU & Georgiana-Iulia LAZEA (TRIFA), 2025, "Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 19-35, July, DOI: 10.37945/cbr.2025.07.03.
• Göknur Ersarı Taşkesen & Korhan Karacaoğlu, 2025, "Relative Financial Deprivation and Financial Satisfaction among Minimum Wage Earners in Türkiye: A Serial Mediation Analysis," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 9, issue 4, pages 763-778, DOI: https://doi.org/10.30784/epfad.1577.
• Imen Mahfoudh & Sameh Kobbi-Fakhfakh, 2025, "The Effect of IFRS 15 Mandatory Adoption on Earnings Management: Evidence from Firms Listed on The STOXX Europe 600 Index," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 361-386, June.
• Anissa Dakhli & Zouhaira Khelil, 2025, "Impact Of CEO Characteristics On Corporate Tax Avoidance: GMM Approach In French Listed Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 391-416, September.
• Antonella Maria TIMIS & Aurelia STEFANESCU, 2025, "Internal Audit Aspects of Companies' Sustainability Reporting," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 141-151, February.
• Alexandru Adrian TUNSU, 2025, "Fraud Research in Economic Entities – A Conceptual Perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 210-222, February.
• Nguyễn Thị Thu Hiền & Đặng Anh Tuấn, 2025, "Luật Benford và gian lận báo cáo tài chính của các công ty chưa niêm yết," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 20, issue 1, pages 54-68, DOI: 10.46223/HCMCOUJS.econ.vi.20.1.3412.
• Muhammad Nurul Houqe & Alva Marasigan & Charl de Villiers, 2025, "How Can Vice‐Chancellor Compensation Be Justified? Evidence From New Zealand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, volume 65, issue 3, pages 2805-2820, September, DOI: 10.1111/acfi.70019.
• Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025, "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 63, issue 5, pages 1857-1915, December, DOI: 10.1111/1475-679X.12617.
• NEGREANU Cristina Carmencita & RADU Ioana Alexandra & BOUZERDA Kawthar, 2025, "Corporate Sustainability Reporting Directive: Analysis Of First-Wave Csrd Banking Disclosures," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 77, issue 1, pages 85-100, May, DOI: 10.56043/reveco-2025-0007.
• Le Manh Anne, 2025, "Accounting Policies and Dividend Limitation: A European Comparison," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 203-246, DOI: 10.1515/ael-2021-0041.
• Hossfeld Christopher, 2025, "Important Features of Capital Maintenance in Germany," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 247-269, DOI: 10.1515/ael-2024-0021.
• Le Manh Anne, 2025, "Accounting Standards for Equity Capital Management and Dividend Distributions in France," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 289-305, DOI: 10.1515/ael-2024-0014.
• Hoshi Akio & Takahashi Mioko & Garcia Clémence, 2025, "Shareholders’ Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 349-383, DOI: 10.1515/ael-2024-0040.
• Hossfeld Christopher, 2025, "The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 89-105, DOI: 10.1515/ael-2024-0017.
• Biondi Yuri & Haslam Colin & Malberti Corrado, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue s1, pages 9-19, DOI: 10.1515/ael-2025-2001.
• Xu Haiwei & Yang Xianggang, 2025, "Capital Market Liberalization and Bank Credit Decisions: A Quasi-Natural Experiment Based on the “Mainland-Hong Kong Stock Connect”," The B.E. Journal of Macroeconomics, De Gruyter, volume 25, issue 2, pages 723-761, DOI: 10.1515/bejm-2024-0159.
• Bianca Minuth & Paul Pronobis, 2025, "CSR Performance, Disclosure Tone, and Cost of Capital: Evidence from European Non-Financial Reporting," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS109, Feb.
• Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2025, "Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions," CESifo Working Paper Series, CESifo, number 11887.
• Eric Edmonds & Priya Mukherjee & Nikhilesh Prakash & Nishith Prakash & Shwetlena Sabarwal, 2025, "Talk Therapy and Human Capital in Adolescence: Evidence from a Low-Resource Setting," CESifo Working Paper Series, CESifo, number 11888.
• Raphael Auer & David Kopfer & Josef Sveda, 2025, "The Rise of Generative AI: Modelling Exposure, Substitution, and Inequality Effects on the US Labour Market," Working Papers, Czech National Bank, Research and Statistics Department, number 2025/6, May.
• Basile Clerc, 2025, "Retour sur la politique des revenus : une réponse abandonnée face à la « crise du fordisme » en France," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2025-26.
• Gong, James Jianxin & Lee, Nian Lim & Wang, Sophia I., 2025, "Do shareholders vote against executive compensation when pay is misaligned with performance?," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100821.
• Hsiao, Hui-Yu & Liu, Wu-Po & Tian, Tian, 2025, "The impact of semi-annual audits on audit fees and financial reporting quality: Evidence from Taiwan-registered foreign firms," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100836.
• Tripathi, Muktak & Ayabakan, Sezgin & Bardhan, Indranil & Banker, Rajiv, 2025, "Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations," Accounting, Organizations and Society, Elsevier, volume 115, issue C, DOI: 10.1016/j.aos.2025.101614.
• Bailey, Cristina & Filzen, Joshua J., 2025, "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, volume 57, issue 1, DOI: 10.1016/j.bar.2025.101561.
• Cumming, Douglas & Lan, Yihui & Shan, Yuan George & Zhang, Junru, 2025, "Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101433.
• Zhou, Hang & Ding, Rong & Li, Yifan & Sun, Yuxin, 2025, "Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings," The British Accounting Review, Elsevier, volume 57, issue 4, DOI: 10.1016/j.bar.2024.101325.
• Ha, Wonsuk & Han, Seung-youb & Lee, Woo-Jong & Lim, Youngdeok, 2025, "Discretionary reporting and analyst forecasts of operating income under IFRS," The British Accounting Review, Elsevier, volume 57, issue 6, DOI: 10.1016/j.bar.2025.101634.
• Yang, Xingquan & Zhang, Qingyan, 2025, "Supply chain digitization and corporate cash holdings: Evidence from China," Economic Analysis and Policy, Elsevier, volume 88, issue C, pages 1045-1062, DOI: 10.1016/j.eap.2025.10.017.
• Li, Conggang & Liu, Yijun & Xu, Rong & Xu, Xingmei, 2025, "Insuring legitimacy: The role of uncertainty perceptions in shaping corporate insurance demand," Economic Modelling, Elsevier, volume 151, issue C, DOI: 10.1016/j.econmod.2025.107157.
• Zhao, Yikai & Zhang, Shutong & Geng, Xinyi, 2025, "Legal shifts and corporate strategy: The impact of China’s New Securities Law on earnings management," The North American Journal of Economics and Finance, Elsevier, volume 80, issue C, DOI: 10.1016/j.najef.2025.102507.
• Cao, June & Huang, Zijie & Kristanto, Ari Budi, 2025, "From bytes to blooms: Tech-driven transformation and green revenues," Energy Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.eneco.2025.108312.
• Hao, Mengshu & Hong, Jieying & Zhang, Yining, 2025, "Disrupting political ties, enhancing transparency: China's anti-corruption campaign and corporate R&D disclosure," International Review of Financial Analysis, Elsevier, volume 103, issue C, DOI: 10.1016/j.irfa.2025.104160.
• Marisetty, Vijaya B. & Kommatt, Athira, 2025, "Board gender diversity and accounting conservatism," International Review of Financial Analysis, Elsevier, volume 104, issue PA, DOI: 10.1016/j.irfa.2025.104309.
• Malik, Mahfuja & Mamun, Khawaja & Osman, Syed Muhammad Ishraque, 2025, "Does corruption control enhance ESG-induced firm value? Insights from machine learning analysis," Finance Research Letters, Elsevier, volume 72, issue C, DOI: 10.1016/j.frl.2024.106572.
• Tang, Weiran & Tang, Maolin, 2025, "Media attention, internal control quality, and legal litigation," Finance Research Letters, Elsevier, volume 73, issue C, DOI: 10.1016/j.frl.2024.106647.
• Lyu, Yizhen, 2025, "Government accounting supervision and corporate supply chain risk," Finance Research Letters, Elsevier, volume 74, issue C, DOI: 10.1016/j.frl.2025.106785.
• Wang, Aimeng & Bi, Conghui & Zhang, Yiyuan, 2025, "Government accounting supervision and supply chain environmental investment," Finance Research Letters, Elsevier, volume 76, issue C, DOI: 10.1016/j.frl.2025.106977.
• Boungou, Whelsy & Dufau, Bastien, 2025, "Shareholder wealth effects of corporate sustainability reporting regulations," Finance Research Letters, Elsevier, volume 80, issue C, DOI: 10.1016/j.frl.2025.107404.
• Lu, Guangxi & Ruan, Fuyi & Zhou, Mengdi, 2025, "Investor sentiment and corporate earnings management," Finance Research Letters, Elsevier, volume 83, issue C, DOI: 10.1016/j.frl.2025.107692.
• Miao, Yong & Wan, Ting, 2025, "How does financial robustness enhance the product market competitiveness of new retail enterprises? The moderating role of external supervision," Finance Research Letters, Elsevier, volume 85, issue PC, DOI: 10.1016/j.frl.2025.108091.
• Föhr, Tassilo L. & Reichelt, Valentin & Marten, Kai-Uwe & Eulerich, Marc, 2025, "A Framework for the Structured Implementation of Process Mining for Audit Tasks," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100727.
• Kim, Joung W. & Lee, Daeun, 2025, "Excessive custom XBRL tag usage in 10-K filings and SEC oversight," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100742.
• Hui, Kai Wai & Oh, Jun & She, Guoman & Yeung, P. Eric, 2025, "Contract contingencies and uncertainty: Evidence from product market contracts," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101743.
• Bourveau, Thomas & Gao, Xingchao & Li, Rongchen & Zhou, Frank S., 2025, "Comply-or-explain regulation and investor protection," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2025.101765.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025, "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101769.
• Granja, João & Nagel, Fabian, 2025, "Current Expected Credit Losses and consumer loans," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101781.
• Chen, Chuan & Jia, Yanrong & Martin, Xiumin & Silveira, Bernardo, 2025, "Assessing the objective function of the SEC against financial misconduct: A structural approach," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101794.
• Sun, Stephen Teng & Wei, Shang-Jin & Xie, Jin, 2025, "Accounting standards and antidumping investigations," Journal of Accounting and Economics, Elsevier, volume 80, issue 2, DOI: 10.1016/j.jacceco.2025.101810.
• Khadivar, Hamed & Fardnia, Pedram & Walker, Thomas, 2025, "Flying safe: The impact of corporate governance on aviation safety," Journal of Air Transport Management, Elsevier, volume 124, issue C, DOI: 10.1016/j.jairtraman.2025.102743.
• Khemani, Purnima & Kumar, Dilip, 2025, "Do opposites attract? Understanding the influence of infographics and message credibility on investor perceptions and decision-making," Journal of Business Research, Elsevier, volume 200, issue C, DOI: 10.1016/j.jbusres.2025.115587.
• Boonlert-U-Thai, Kriengkrai & Kitiwong, Weerapong & Suttipun, Muttanachai, 2025, "Religiosity, secrecy culture, and corporate social responsibility report assurance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2024.100667.
• Hoffmann, Sebastian, 2025, "The role and power of technical staff in international accounting standard setting," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2024.100671.
• Deng, Justin, 2025, "Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100478.
• Krieg, Kimberly S. & Li, John, 2025, "Does diverse tax planning reduce tax risk?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100490.
• Zhao, Yan & Su, Kun & Xu, Yiming, 2025, "Does key audit matters (KAMs) disclosure affect corporate financialization?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100491.
• Wang, Pengmian & Liang, Shuguang, 2025, "Internal audit independence, legal person governance structure, and financial reporting quality," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104142.
• Fan, Mengke & Chen, Dan & Lei, Yusen, 2025, "How government accounting supervision affects corporate financialization? Evidence from random inspections by China's ministry of finance," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104462.
• Ahn, Jae Hwan & Chung, Hanyong, 2025, "Product market competition and disclosure deficiencies in different mandatory filing types: Evidence from SEC comment letters," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102611.
• Fredj, Imen & Gana, Marjène Rabah & Trabelsi, Samir, 2025, "OCI information and analysts’ forecast accuracy: Evidence from US commercial banks☆," Research in International Business and Finance, Elsevier, volume 73, issue PA, DOI: 10.1016/j.ribaf.2024.102615.
• Sneideriene, Agne & Legenzova, Renata, 2025, "Greenwashing prevention in environmental, social, and governance (ESG) disclosures: A bibliometric analysis," Research in International Business and Finance, Elsevier, volume 74, issue C, DOI: 10.1016/j.ribaf.2024.102720.
• Zhang, Zhichao & Sun, Bingzhen, 2025, "Firms’ perceived trade policy uncertainty and management’s disclosure strategies: Evidence from financial statement comparability," Research in International Business and Finance, Elsevier, volume 75, issue C, DOI: 10.1016/j.ribaf.2024.102716.
• Lai, Shu-Miao & Liu, Chih-Liang, 2025, "How do global board reforms affect managerial investment decisions?," Research in International Business and Finance, Elsevier, volume 77, issue PB, DOI: 10.1016/j.ribaf.2025.102934.
• Xuan Sean Sun & Muhammad Nurul Houqe & Md. Borhan Uddin Bhuiyan & Mahbub Zaman, 2025, "How do auditors price financial secrecy culture? An international study," Asian Review of Accounting, Emerald Group Publishing Limited, volume 33, issue 3, pages 580-607, January, DOI: 10.1108/ARA-10-2023-0279.
• Sang Ho Kim & Yohan An, 2025, "Does economic policy uncertainty affect conservatism?: evidence from Korea," Pacific Accounting Review, Emerald Group Publishing Limited, volume 37, issue 2, pages 141-163, January, DOI: 10.1108/PAR-10-2023-0137.
• Adel Necib & Noura Jarboui & Anis Jarboui, 2025, "Relationship between Corporate Social Responsibility and Financial Performance: 97 Companies Listed on the FTSE100 London Stock Exchange," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 15, issue 3, pages 53-70.
• Danuta Dziawgo & Ewa Makowska, 2025, "Regulations Concerning Capital Market from Individual Investors Perspective," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 966-978.
• Przemyslaw Mucko & Stanislaw Honko, 2025, "Comparative Review of Selected Accounting Standards for Small Entities," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 1220-1234.
• Iwona Majchrzak & Bozena Nadolna & Marzena Rydzewska, 2025, "Adaptation of Climate-Related ESG Reporting to Legal Requirements: Evidence from Polish Energy Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1348-1365.
• Malgorzata Smolen- Bojanczyk, 2025, "The Role of Audit in Detecting Accounting Fraud: The Perspective of Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1643-1652.
• Araceli Mora, 2025, "A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2025, issue 1, pages 5-15.
• Miftakul Khoiri, 2025, "Zakat Profesi as Tax Deduction in Modern Tax System: A Triangulation of Systematic Literature Review Insights and Bibliometric Trends," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr240, Sep, DOI: https://doi.org/10.35609/afr.2025.1.
• Yuri Biondi & Colin Haslam & Corrado Malberti, 2025, "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Post-Print, HAL, number hal-05414514, Feb, DOI: 10.1515/ael-2025-2001.
• Joseph Abdelnour & Nicolas Aubert & Domenico Campa, 2025, "Non-audit services and employee share ownership in the French civil law system: An agency theory perspective," Working Papers, HAL, number halshs-05203635, Aug.
• Marija Vuković & Maja Mateljan, 2025, "The Impact of Behavioral Factors on the Actions of Investors in Cryptocurrency Market," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 76, issue 4, pages 301-314, DOI: 10.32910/ep.76.4.3.
• Nielsen, Søren Bo & Schindler, Dirk & Schjelderup, Guttorm, 2025, "Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2025/18, May.
• Abderrahmen Gueroui & Aboubaker Khoualed & Farid Boulmtared, 2025, "Certification of State Accounts in Algeria: Can the French Experience Be Beneficial?," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 24-32, March, DOI: 10.33146/2307-9878-2025-1(107)-24-3.
• Josip Viskovic & Tea Sestanovic & Pasko Burnac, 2025, "Determinants of tax morale among university students in Croatia," Public Sector Economics, Institute of Public Finance, volume 49, issue 4, pages 645-666, DOI: 10.3326/pse.49.4.6.
• Thomas Ehrmann & Aloys Prinz, 2025, "The auditing game: the dark side of the private provision of a public good," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 329-376, April, DOI: 10.1007/s10657-023-09785-6.
• Wolfram F. Richter, 2025, "Residual profit splitting: a theory-based approach to tax multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 659-679, June, DOI: 10.1007/s10797-024-09848-7.
• Wolfram F. Richter, 2025, "Correction: Residual profit splitting: a theory-based approach to tax multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 918-918, June, DOI: 10.1007/s10797-024-09853-w.
• Yu-An Chen & Dan Palmon, 2025, "The stock market boosts its rewards for increasing earnings patterns," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 2, pages 663-711, February, DOI: 10.1007/s11156-024-01316-x.
• Dirlei Luis Da Silva Junior & André Aroldo Freitas De Moura & Samuel Tiras, 2025, "Do high-profile investigations of corruption deter corruption in non-targeted firms: indirect evidence from reductions in real earnings management," Review of Quantitative Finance and Accounting, Springer, volume 64, issue 4, pages 1809-1839, May, DOI: 10.1007/s11156-024-01349-2.
• Anthony Amoruso & Edward B. Douthett Jr. & Jonathan Duchac, 2025, "The effect of the legal environment on assurance services: evidence from international registrants in U.S. capital markets," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 4, pages 1517-1537, November, DOI: 10.1007/s11156-025-01389-2.
• Kelvin Mugambi Kinyua & Frederick Kibon Changwony & Kevin Campbell, 2025, "Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises," Small Business Economics, Springer, volume 64, issue 3, pages 1163-1231, March, DOI: 10.1007/s11187-024-00940-0.
• Andrea Orame & Rodney Ramcharan & Roberto Robatto, 2025, "Macroprudential Regulation, Quantitative Easing, and Bank Lending," The Review of Financial Studies, Society for Financial Studies, volume 38, issue 5, pages 1545-1593.
• Zanócz, Anett, 2025, "Non-financial reporting and assurance trends in selected Central European countries," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 3, pages 94-115, DOI: https://doi.org/10.35551/PFQ_2025_3.
• Lazar, Cristina & Asalos, Nicoleta & Bostan, Ionel, 2025, "Municipal waste management in the post-pandemic period: Deficiencies and risks revealed by public external audit—A focus on Constanța county (Romania)," MPRA Paper, University Library of Munich, Germany, number 126535, Sep, revised 17 Sep 2025.
• Phiri Kampanje, Brian, 2025, "Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies," MPRA Paper, University Library of Munich, Germany, number 126553, Aug.
• Hana Bohušová & Patrik Svoboda & Veronika Linhartová & Renata Skýpalová, 2025, "Impact of Non-Financial Reporting Directive in Energy Industry: Case of Czech Republic," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 1, pages 1-18, DOI: 10.18267/j.cebr.378.
• Goranka Knezević & Vladimir Ristanović & Vladan Pavlović, 2025, "Predictive Ability of Accounting Standard IAS 12 in Agriculture," Central European Business Review, Prague University of Economics and Business, volume 2025, issue 2, pages 75-92, DOI: 10.18267/j.cebr.385.
• David Šimek, 2025, "The determinants of voluntary disclosure in IPO prospectuses: a systematic literature review," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2025, issue 1, pages 66-118, DOI: 10.18267/j.cfuc.610.
• Chen Liu & Lei Zhou & Nabiha Jamil & Najaf Iqbal & Wenzhu Ji & Irum Shahzadi, 2025, "Impact of Big Four Audit Firms on Environmental Disclosure in China: Critical Role of Governance and Ownership Structure," Politická ekonomie, Prague University of Economics and Business, volume 2025, issue Spec.issu, pages 810-838, DOI: 10.18267/j.polek.1482.
• İlknur ERGÜN, 2025, "The Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 3, pages 281-294, July, DOI: 10.20409/berj.2025.468.
• Ivana Dropulić & Maja Letica & Mirela Mabić, 2025, "The Role Of The International Code Of Ethics For Professional Accountants In Unethical Situations," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 16, issue 1, pages 48-61, June.
• Paul Muda & John MacCarthy & Kingsley Tornyeva & Nora Danso, 2025, "Mediating Role of Firm Resilience between the Institutional Isomorphic Pressures and Adoption of IFRS for SMEs in Ghana," Bulletin of Applied Economics, Risk Market Journals, volume 12, issue 1, pages 31-63.
• Zachariah BISSAHE & Juliana Owusu ANSAH & Cornellius BOTCHWAY, 2025, "The Influence of Remote Work Factors on Project Timeline Completion: Moderating Role of Management Support at Fidelity Bank Ghana," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 485-502, June.
• Dinda Amalia CANDELA & Machmudin Eka PRASETYA, 2025, "An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 503-516, June.
• Grzegorz GLÓD & Wojciech GLÓD & Radoslaw WOLNIAK & Izabela JONEK-KOWALSKA, 2025, "The Quality Of It Systems And The Competencies And Training Of Employees In The Process Of Implementing A New Cost Accounting Standard In The Hospital," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2025, issue 44, pages 94-113.
• Neetu Yadav & Geeta Singh, 2025, "Does Executive Compensation Impact Mandatory CSR Expenditure? Evidence from India," Journal of Emerging Market Finance, Institute for Financial Management and Research, volume 24, issue 4, pages 415-438, December, DOI: 10.1177/09726527251343991.
• Sabine Graschitz & Marcel Steller, 2025, "Audit fees and audit quality in Austria—a replicatory study in the wake of the EU audit reform," Journal of Business Economics, Springer, volume 95, issue 2, pages 295-332, April, DOI: 10.1007/s11573-025-01222-1.
• Qianhua Ling & Andrea Alston Roberts, 2025, "Identical ratios: a red flag of ratio management," Review of Accounting Studies, Springer, volume 30, issue 1, pages 119-155, March, DOI: 10.1007/s11142-023-09814-4.
• Christine Reitmaier & Wolfgang Schultze & Julia Vollmer, 2025, "Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1804-1872, June, DOI: 10.1007/s11142-024-09850-8.
• Steve Lin & Grace Pownall & Assma Sawani & Changjiang Wang, 2025, "The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1500-1542, June, DOI: 10.1007/s11142-024-09851-7.
• Jian Chu & Yaowen Shan & Gary Gang Tian, 2025, "Corrupt tax bureau commissioners and corporate tax avoidance," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1873-1915, June, DOI: 10.1007/s11142-024-09862-4.
• Bin Li & Mohan Venkatachalam, 2025, "The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1397-1431, June, DOI: 10.1007/s11142-024-09864-2.
• Partha Mohanram & Wei Sun & Baohua Xin & Jigao Zhu, 2025, "Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1638-1682, June, DOI: 10.1007/s11142-024-09868-y.
• Jennifer Altamuro & Lucy Huajing Chen & Yiwen Li, 2025, "Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2673-2723, September, DOI: 10.1007/s11142-025-09874-8.
• Matthew Kubic, 2025, "The benefits of article 11 pro forma disclosure," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2768-2821, September, DOI: 10.1007/s11142-025-09877-5.
• Jenny Xinjiao Guan & Emily Shafron & Kangtao Ye & Wenzi Zhuang, 2025, "Is accounting the English language of business? The role of language in IFRS adoption and information loss," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2963-3020, September, DOI: 10.1007/s11142-025-09881-9.
• Khrystyna Bochkay & Jeffrey Hales & George Serafeim, 2025, "Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3021-3064, September, DOI: 10.1007/s11142-025-09882-8.
• Tyler J. Kleppe, 2025, "Do companies realize operational benefits from engaging a competitor’s former auditor?," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3065-3109, September, DOI: 10.1007/s11142-025-09883-7.
• Michael Iselin & Allison Nicoletti & Jacob Ott & Haiwen Helen Zhang, 2025, "Regulatory leniency and the cost of deposits," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3641-3676, December, DOI: 10.1007/s11142-025-09894-4.
• Jannis Bischof & Nicolas Rudolf, 2025, "Manager characteristics and the informativeness of banks’ loan loss provisioning," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3677-3718, December, DOI: 10.1007/s11142-025-09905-4.
• Eva Labro & Jochen Pierk, 2025, "Accounting regulation in the European Union," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3177-3217, December, DOI: 10.1007/s11142-025-09909-0.
• Nikoletta Nteka & Elisabeth Zalimidou, 2025, "Internal Auditing in Public Administration (Hellenic Court of Audit) According to the International Standards on Auditing. The Abrogation of Preventive Control and the Budgetary Independence," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 18, issue 1, pages 34-39, November.
• Keka Vese Qehaja & Hoti Arber, 2025, "Determinants of External Audit Fees: Empirical Evidence from the Audit Market in Kosovo," Central European Economic Journal, Sciendo, volume 12, issue 59, pages 219-242, DOI: 10.2478/ceej-2025-0014.
• Chamera Klaudia Olga, 2025, "Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership," Journal of Economics and Management, Sciendo, volume 47, issue 1, pages 189-210, DOI: 10.22367/jem.2025.47.08.
• Pozniakovska Nataliia & Sysoieva Inna & Mikluha Olesia & Baranauskienė Jurgita & Grishchenko Irina & Pohrishchuk Oleg, 2025, "Assessment of the Efficiency of Civil Society Organisations in Implementing the Concept of Sustainable Development," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 47, issue 2, pages 225-237, DOI: 10.15544/mts.2025.17.
• Floriańczyk Zbigniew & Figiel Szczepan & Juchniewicz Monika & Vrolijk Hans, 2025, "Transformation of the FADN into the FSDN: A Process Driven By Needs for Improved Agricultural Policy Evaluation," Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economics, Sciendo, volume 385, issue 4, pages 1-23, DOI: 10.30858/zer/215504.
• Qiuhong Zhao & Donald R. Deis, 2025, "Bank Holding Companies’ Earnings Management Leading Up To Regulatory Changes After The 2007–2009 Global Financial Crisis," Journal of Financial Management, Markets and Institutions (JFMMI), World Scientific Publishing Co. Pte. Ltd., volume 13, issue 02, pages 1-28, December, DOI: 10.1142/S2282717X25500057.
• Dong Drew Li & Zheng Cheng & Wenguang Lin & Wentao Wu & Yunshu Tang, 2025, "Is Adopting the Risk-based Approach another Dimension of Auditor Industry Specialization? Evidence from a Partial Mediation Analysis in Integrated Audit Settings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-45, September, DOI: 10.1142/S0219091524500334.
• Indrarini Laksmana & Amirali Moeini Chaghervand & Rui-Zhong Zhang & Shihui Fan, 2025, "Managing Economic Policy Uncertainty in Auditor Local Offices," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-27, September, DOI: 10.1142/S021909152550016X.
• Wikil Kwak & Xiaoyan Cheng & Xiao Song & Huishan Wan, 2025, "Does “Say on Pay†Work? Evidence from Forced CEO Turnover and Compensation Committee Members Turnover," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-50, September, DOI: 10.1142/S0219091525500183.
• Ruzhou Wang & Chensong Ma & Xuanli Wang, 2025, "Principle-Based Standards and Analyst Forecasts: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-48, March, DOI: 10.1142/S1094406024500203.
• John X. Jiang & David S. Koo & Isabel Y. Wang, 2025, "The Road Not Taken: Evaluating the Consequences of the United States’ Nonadoption of IFRS in 2012," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-40, June, DOI: 10.1142/S1094406025300023.
• Ahmed Saleh & Yasser Eliwa & Ahmed Aboud, 2025, "Does Mandating CSR Reporting in the EU Generate Horizontal Spillovers?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-43, December, DOI: 10.1142/S1094406024400018.
• Yanlei Zhang, 2025, "Data Breach Disclosure Laws and Social Responsibility Initiatives," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 04, pages 1-41, December, DOI: 10.1142/S1094406024400031.
• Dyck, Daniel, 2025, "Corporate tax planning and enforcement," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 290.
• Eichfelder, Sebastian & Hundsdoerfer, Jochen & Kaltenhäuser, Martin & Noack, Mona, 2025, "The cost of inattention: Deadline and media effects on implicit taxes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 307.
• Agrawal, Sonakshi & Liu, Lisa Yao & Rajgopal, Shivaram & Sridharan, Suhas A. & Yan, Yifan & Yohn, Teri Lombardi, 2025, "ESG ratings of ESG index providers," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 363.
• Georgiou, Andreas, 2025, "Assessing the Alignment of IAS 38, IVS 210, and ISA 620: A Study on Intangible Asset Valuation Standards," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0035.
• Gadžo, Amra & Lučić, Renata & Osmanović Đaković, Alma, 2025, "The relationship between the organization of public sector accounting and the perception of corruption," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 6, issue 1, pages 10-25.
• Koetter, Michael & Ludolph, Melina & Schub, Hendrik & Wöbbeking, Fabian, 2025, "The limits of local laws in global supply chains: Extending governance or cutting ties?," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 14/2025, DOI: 10.18717/dph80a-7k35.

2024

• Anas AlQudah & Natli Mazhar Al Zoubi & Lara Al Haddad, 2024, "Mitigating Financial Crimes: How Anti-Money Laundering Mechanisms Shape Bank Outcomes," Advances in Decision Sciences, Asia University, Taiwan, volume 28, issue 3, pages 79-105, September.
• Catalin Robert Mos, 2024, "Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 2, pages 159-179, December.
• Nevber Zeynep Eroğlu, 2024, "Evaluation of The Concept of Doubtful Receivables According to Accounting and Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 119-127, April, DOI: https://doi.org/10.33203/mfy.134741.
• Anatolie IACHIMOVSCHI, 2024, "Supervision Of Financial Audit Activity In The Republic Of Moldova - Reforms And Opportunities For Modernization," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 10, issue 1, pages 210-224, June, DOI: https://doi.org/10.53486/2537-6179..
• Benjamin Monnery & Alexandre Chirat, 2024, "Trust in the Fight Against Political Corruption: A Survey Experiment among Citizens and Experts," Working Papers AFED, Association Francaise d'Economie du Droit (AFED), number 24-02, Feb.
• Lucian CERNUȘCA, 2024, "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 41-49, October, DOI: 10.37945/cbr.2024.10.05.
• Claudia-Florina BOTAR, 2024, "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 7-17, October, DOI: 10.37945/cbr.2024.10.02.
• Marius Eugen ROGOZ & Dragoș Andrei STOICA, 2024, "How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 1-10, June, DOI: 10.37945/cbr.2024.06.01.
• Elena STĂNCIULESCU, 2024, "Offences Removed from the Scope of the Prevention Law," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 27-35, July, DOI: 10.37945/cbr.2024.07.04.
• Marius Eugen ROGOZ & Dragoș Andrei STOICA, 2024, "How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 51-61, July, DOI: 10.37945/cbr.2024.07.06.
• Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024, "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 62-73, July, DOI: 10.37945/cbr.2024.07.07.
• Cristina NICOLAESCU & Monica VERESS, 2024, "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 2-10, September, DOI: 10.37945/cbr.2024.09.01.
• Karvina Widyo Palupi & Ica Rika Candraningrat, 2024, "The Automatic Exchange of Information for Tax Purposes: Evidence from Transfer Pricing Cases in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 609-627, DOI: https://doi.org/10.15826/jtr.2024.1.
• Ioana Andreea CIOLOMIC, 2024, "Corporate Governance And Performance Of Romanian State-Owned Enterprises: Assessing Transparency And Accountability Levels," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 26, pages 1-4.
• Dhouha Bouaziz, 2024, "Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 107-133, January.
• Catalin Mos, 2024, "Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 616-642, September.
• Julio Hernández Pajares & Yulliana Llauce Ontaneda & Macarena Mansilla Mahmud, 2024, "Factores de cumplimiento de reportes de sostenibilidad corporativa: un estudio de datos de panel de empresas cotizadas en Perú," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., volume 24, issue 1, pages 64-91, June, DOI: https://doi.org/10.36105/theanahuac.
• Alain BURLAUD & Maria NICULESCU, 2024, "Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 695-723, October.
• Catalin MOS, 2024, "Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 791-802, October.
• Ivana Tomas Zikovic & Andrea Arbula Blecich & Tanja Vranjes, 2024, "The Impact Of Internal Determinants And The Macroeconomic Environment On Firm Profitability," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 33, issue 2, pages 501-519, December, DOI: 10.17818/EMIP/2024/2.8.
• Luis Ángel Maza, 2024, "Una reflexión sobre los umbrales cuantitativos en los modelos de depósito de las cuentas anuales y su posible impacto en el tamaño empresarial en España," Occasional Papers, Banco de España, number 2419, Jun, DOI: https://doi.org/10.53479/36639.
• Raphael Auer & David Köpfer & Josef Sveda, 2024, "The rise of generative AI: modelling exposure, substitution and inequality effects on the US labour market," BIS Working Papers, Bank for International Settlements, number 1207, Sep.
• Nguyen Ngoc Hien, 2024, "The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 1, pages 76-83, DOI: 10.46223/HCMCOUJS.econ.en.14.1.2556.
• Đặng Anh Tuấn, 2024, "Nhân tố ảnh hưởng đến việc vận dụng phương pháp kiểm toán dựa trên rủi ro," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 19, issue 3, pages 27-36, DOI: 10.46223/HCMCOUJS.econ.vi.19.3.2762.
• POLLIFRONI Massimo & IOANA Adrian & POLLIFRONI Riccardo, 2024, "The Evaluation Of The University System From The Bologna Process (1999) To Today: Some Reflections On Improvement Applicable To The Italian Model," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 4, pages 140-147, December, DOI: 10.56043/reveco-2024-0039.
• Fukui Yoshitaka, 2024, "Introduction: Who Are Residual Claimants on a Company’s Net Assets?," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 14, issue 3, pages 369-372, DOI: 10.1515/ael-2022-0081.
• Lazar Sebastian, 2024, "Effective Tax Rates and Firm Size under Turnover Tax: Evidence from a Natural Experiment on SMEs," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 18, issue 1, pages 1-13, DOI: 10.1515/econ-2022-0079.
• Congressional Budget Office, 2024, "Public-Private Risk Sharing in Federal Credit Programs," Reports, Congressional Budget Office, number 59408, Sep.
• Raphael Auer & David Köpfer & Josef Švéda & Raphael A. Auer, 2024, "The Rise of Generative AI: Modelling Exposure, Substitution, and Inequality Effects on the US Labour Market," CESifo Working Paper Series, CESifo, number 11410.
• Janja Brendel & Cai Chen & Thomas Keusch & Zacharias Sautner, 2024, "The Value of NGOs in ESG," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 24-35, May.
• Daniel-Florin DĂNILOAIA & Emanuela TURTUREAN, 2024, "Knowledge Workers and the Rise of Artificial Intelligence: Navigating New Challenges," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, volume 0, issue 35, pages 111-121, September, DOI: 10.70147/s35111121.
• Andrés Camilo Aponte López, 2024, "Governance bodies in the family business: a bibliometric study," Revista Tendencias, Universidad de Narino, volume 25, issue 2, pages 219-246.