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
/ / / M49: Other

2023

• Bouchra BOUNAAMANE & Zineb DRISSI, 2023, "Cybercriminalité et cyber-résilience : Les enjeux de la sécurité numérique dans un monde connecté," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 3-2, pages 451-469.
• Slimane BARI & Hassane BOUJETTOU, 2023, "Règlementation et qualité de l’audit légal : Entre dispositifs internationaux et réalité du contexte marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 4-1, pages 1-40.
• Salma BOURKANE & Souad HABBANI, 2023, "Optimisation de l’efficacité opérationnelle : étude des méthodes de contrôle et de pilotage de la performance dans les PME," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-1, pages 369-385.
• Faiz AKOTAT, 2023, "Le nouveau management public et le management de la performance dans les organisations publiques : revue de la littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-1, pages 921-944.
• Rajaa BAZAROUJ, 2023, "La pandémie Covid-19 et la pratique du contrôle de gestion au sein des établissements et entreprises publics marocains : une analyse théorique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 6-1, pages 95-106.
• Viktor Tomchuk, 2023, "Ways To Improve The Accounting Of Settlement Transactions," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2661-5150/2023-1-10.
• Nadine de la Pallière & Catherine Goullet & Annaïck Guyvarc’h, 2023, "Les innovations des cabinets d’expertise comptable face aux changements réglementaires, sociologiques et technologiques," Innovations, De Boeck Université, volume 0, issue 2, pages 185-215.
• Larisa Nicoleta GAFENCU, 2023, "Non-financial reporting. Analysis of the corporative sustainability reporting framework in the European and national context," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 32, pages 97-103, September.
• Боряна Пейчева, 2023, "Функционална Рамка На Дигитализацията В Митническия Контрол," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 16, issue 19 Year 2, pages 255-270.
• Mohammad Ahmad Shehadeh & Suleiman Hussein Al-Beshtawi, 2023, "Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies," International Review of Management and Marketing, International Review of Management and Marketing, volume 13, issue 1, pages 29-40, January.
• Clor-Proell, Shana & MacKenzie, Nikki & Rennekamp, Kristina & Rupar, Kathy, 2023, "Invest in what you know? How customer investors react to corporate restatements," Accounting, Organizations and Society, Elsevier, volume 111, issue C, DOI: 10.1016/j.aos.2023.101496.
• De Franco, Gus & Shohfi, Thomas & Xu, Da & Zhu, Zhiwei (Vivi), 2023, "Fixed income conference calls," Journal of Accounting and Economics, Elsevier, volume 75, issue 1, DOI: 10.1016/j.jacceco.2022.101518.
• Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023, "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, volume 97, issue C, DOI: 10.1016/j.joep.2023.102629.
• 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.
• 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.
• Helmi Hentati & Neila Boulila, 2023, "Digital maturity index for accounting firms," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 20, issue 4, pages 748-772, December, DOI: 10.1108/JAOC-09-2022-0139.
• 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.
• Seunghee Yang & Wonsuk Ha, 2023, "Knowledge sharing via common auditors: evidence from corporate R&D investment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 5, pages 659-684, March, DOI: 10.1108/MAJ-02-2022-3466.
• Karol Sikora, 2023, "Profit and Loss Account Variant Selection by Companies Listed on the Warsaw Stock Exchange:An Empirical Perspective," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 839-854.
• Teodora Cucerzan (Matieș), 2023, "Non-financial reporting and digitalization, key factors in stakeholder engagement," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 46-66, December, DOI: 10.55654/JFS.2023.SP.17.
• Golrida Karyawati Purba, 2023, "Is the Earnings Quality of Family Businesses Better Than Non-family Businesses? ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr226, Sep, DOI: https://doi.org/10.35609/afr.2023.8.
• Syaiful Hifni, 2023, "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr228, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Phuong Thi Nguyen, 2023, "The application of analytical procedures in Big Four audit firms in Vietnam ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr229, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Slimane Bari & Hassane Boujettou, 2023, "Regulation and legal audit quality:Between international standards and the reality of moroccan context
  [Règlementation et qualité de l'audit légal : Entre dispositifs internationaux et réalité du contexte marocain]," Post-Print, HAL, number hal-04185971, DOI: 10.5281/zenodo.8197071.
• Nataliia Shevchuk, 2023, "Normative and Legal Regulation for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-67, March, DOI: 10.33146/2307-9878-2023-1(99)-56-67.
• 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.
• Emine Serap Kurt, 2023, "Integrated Reporting Research in Turkiye: A Systematic Literature Review (2012-2022)," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 15-42, January, DOI: 10.26650/MED.1224266.
• Snejana Bacheva & Daniela Feschiyan & Roumiana Pozharevska & Kameliya Savova, 2023, "Accounting Education in France," Yearbook of UNWE, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December, DOI: 10.37075/YB.2023.2.03.
• Diana-Elisabeta MATICA & Roxana-Florina MOTOCA & Andreea-Florina STURZ & Sorina MOCIAR COROIU, 2023, "Exploring The Digital Landscape: Student Perspectives On The Future Of Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 2, pages 159-168, December.
• Evana, Einde & Widiyanti, Ade & Fuadi, Raida & Mirfazli, Edwin & San-José, Leire, 2023, "The influence of corporate characteristics and Good Corporate Governance toward the risk management disclosure
  [La influencia de las características corporativas y el buen gobierno corporativo hacia la divulgación de la gestión de riesgos]," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 35, issue 1, pages 404-417, June, DOI: https://doi.org/10.46661/revmetodos.
• Ofuan James Ilaboya & Edosa Joshua Aronmwan, 2023, "Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 20, issue 1, pages 99-108, March, DOI: 10.1057/s41310-022-00168-y.
• Ozili, Peterson K, 2023, "Forensic accounting research around the world," MPRA Paper, University Library of Munich, Germany, number 118789.
• Benedict Valentine Arulanandam & Christo Selvan & Goh Xin Tong, 2023, "Critical Factors Influencing Firms' Risk-Taking Behaviour: CEO Characteristics and the Moderating Role of the Audit Committee," Central European Business Review, Prague University of Economics and Business, volume 2023, issue 5, pages 1-41, DOI: 10.18267/j.cebr.337.
• Emre Horasan & Osman Nuri Akarsu, 2023, "Content Analysis of the Environmental Dimension of Sustainability Reports of Companies in the BIST Sustainability Index (BIST Sürdürülebilirlik Endeksindeki Şirketlerin Sürdürülebilirlik Raporlarının," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 14, issue 1, pages 45-71.
• Barkas Panagiotis & Kounadeas Theodoros & Spatharakis Nikolaos Dimitrios, 2023, "Explaining the first effects of Covid-19 on Greek banks’ profitability," Bulletin of Applied Economics, Risk Market Journals, volume 10, issue 2, pages 67-88.
• Sarowar Hossain & Jenny Jing Wang, 2023, "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, volume 48, issue 3, pages 596-624, August, DOI: 10.1177/03128962221093831.
• Utku ŞENDURUR & Bekir GEREKAN, 2023, "Related Parties Transactions and Firm Value: Intermediate Effect of Sustainability Performance," Sosyoekonomi Journal, Sosyoekonomi Society, issue 31(56).
• Albertina Paula Monteiro & Francisco Barbosa & Amélia Ferreira da Silva & Catarina Cepêda, 2023, "Industry and performance in the Portuguese listed companies: the mediating role of the environmental information disclosure," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 4, pages 372-389, June, DOI: 10.9770/jesi.2023.10.4(23).
• Dorow, Max & Hastenteufel, Jessica & Weber, Susanne Theresia, 2023, "Auswirkungen der Digitalisierung auf das Controlling und die Rolle der Controller:innen," IU Discussion Papers - Business & Management, IU International University of Applied Sciences, number 4 (Juni 2023).

2022

• Hasan Yalçın, 2022, "A Research on the Use of the Market Approach in Determining the Value of the First Publicly Offered Companies in the BIST in the 2020-2021 Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 37, issue 118, pages 179-198, October, DOI: https://doi.org/10.33203/mfy.114361.
• Aclan Omağ & Altan Masun, 2022, "An Analysis on the Capital Structure of Family Firms," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 37, issue 118, pages 221-238, October, DOI: https://doi.org/10.33203/mfy.114856.
• Ion Ionascu & Mihaela Ionascu & Elena Nechita & Marian Sacarin & Mihaela Minu, 2022, "Digital Transformation, Financial Performance and Sustainability: Evidence for European Union Listed Companies," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 24, issue 59, pages 1-94.
• Anca Alexandra PANTAZI & Florentina PANTAZI, 2022, "History of Accounting Expertise – At the Profession’s Centenary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 12, pages 57-64, December , DOI: 10.37945/cbr.2021.12.07.
• Elena STĂNCIULESCU & Mihai VUȚĂ, 2022, "Non-Financial Reporting – Key-Element for the Current and Future Business," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 3-8, October, DOI: 10.37945/cbr.2022.10.01.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2022, "Approaching Sustainability in the Accounting Profession in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 11, pages 3-7, November, DOI: 10.37945/cbr.2022.11.01.
• Cristina NICOLAESCU & Monica BIJA, 2022, "Practical Aspects Regarding the Accounting of Social Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 11, pages 8-14, November, DOI: 10.37945/cbr.2022.11.02.
• Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022, "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 17-25, March, DOI: 10.37945/cbr.2022.03.03.
• Adriana Florina POPA & Mihaela Andreea NEDELEA, 2022, "Research on the Role of the Company’s Financial Statements in the Decision-Making Process," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 3, pages 53-61, March, DOI: 10.37945/cbr.2022.03.07.
• Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022, "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 34-42, April, DOI: 10.37945/cbr.2022.04.04.
• Bogdan Cosmin GOMOI, 2022, "Analysis of the Results Structures Corresponding to a Joint Stock Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 43-51, April, DOI: 10.37945/cbr.2022.04.05.
• Felicia-Elena SUCCURRO (ZAGREAN), 2022, "Judicial Accounting Expertise – Attribute of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 4, pages 61-65, April, DOI: 10.37945/cbr.2022.04.07.
• Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022, "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 6, pages 42-50, June, DOI: 10.37945/cbr.2022.06.05.
• Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022, "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 7, pages 43-54, July, DOI: 10.37945/cbr.2022.07.05.
• Elena STĂNCIULESCU, 2022, "The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 8, pages 45-55, August, DOI: 10.37945/cbr.2022.08.05.
• Natashya NATASHYA & Yanuar Nanok SOENARNO, 2022, "How Quarterly Reports Support the Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 9, pages 55-61, September, DOI: 10.37945/cbr.2022.09.06.
• Seval Elden Ürgüp, 2022, "Maliyet Yapışkanlığı Teorisinin Test Edilmesi: BIST Kimya İlaç Petrol Lastik ve Plastik Ürünler Sektörü Örneği," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 7, issue 2, pages 442-456, DOI: 10.30784/epfad.1098349.
• Sawssen Khlifi & Ghazi Zouari, 2022, "The Moderating Role of Good Corporate Governance on The Relationship Between Corporate Social Responsibility and Real Earnings Management," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 524-545, December.
• Souhail EL GUIR & Houria ZAAM & Mohamed KHARBACH, 2022, "Les mécanismes du contrôle de gestion et l’ingénierie des coûts un enchainement nécessaire pour améliorer le processus décisionnel," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 1-1, pages 143-167.
• mohamed KHARBACH & Houria ZAAM & Souhail EL GUIR, 2022, "Le rôle du COSO dans un contrôle interne efficace : Une étude exploratoire dans le contexte marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 1-2, pages 442-457.
• Youssef BOULBAROUD & Mohamed Yassine EL HADDAD, 2022, "Les facteurs affectant négativement la relation entre les auditeurs internes et les managers," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 2-2, pages 454-468.
• Lamiae MEGZARI & Sanae BENJELLOUN, 2022, "Le pilotage de l’immatériel, un renouveau du contrôle de gestion : Cas de l’Office National des Chemins de fer," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 4-3, pages 587-607.
• Hafsa EL KADIRI & Hassan CHRAIBI, 2022, "Les facteurs discursifs de la qualité d’audit d’une mission du commissariat aux comptes : Cas du cabinet d’audit de petite taille," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 4-3, pages 693-715.
• Kateryna Burko, 2022, "Advantages And Risks Of Accounting Outsourcing," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-6.
• Fernando Morales Parada & Doris Vergara Puentes & Vanessa Jara Rodríguez, 2022, "Divulgación de la información ambiental en páginas web en empresas cotizadas chilenas," Revista Tendencias, Universidad de Narino, volume 23, issue 1, pages 200-224.
• Sun, Li & Skousen, Christopher J., 2022, "CEO power and discontinued operations," Advances in accounting, Elsevier, volume 58, issue C, DOI: 10.1016/j.adiac.2022.100613.
• Shehata, Nermeen, 2022, "Board National Diversity and Dividend Policy: Evidence from Egyptian listed companies," Finance Research Letters, Elsevier, volume 45, issue C, DOI: 10.1016/j.frl.2021.102132.
• Sundgren, Stefan & Alexeyeva, Irina, 2022, "Entrepreneurs’ legal infractions and hidden information: Evidence from small business bankruptcies," International Review of Law and Economics, Elsevier, volume 69, issue C, DOI: 10.1016/j.irle.2021.106044.
• 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.
• Mariya Shygun & Anastasiia Chystova, 2022, "Digital Aspects of Internal Audit of Tax Differences: Practical Experience of Ukraine," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Digitalisation, Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109A004.
• Tehmina Khan, 2022, "Online Gaming and Accountabilities in the Pandemic Environment: A Multi-faceted Perspective," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Digitalisation, Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109A015.
• Lovinska Liudmyla & Kucheriava Maria, 2022, "Assessment of Financial Reporting Quality: Theoretical Background," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Other Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109B009.
• Ekaete Efretuei & Khaled Hussainey, 2022, "The fog index in accounting research: contributions and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 2, pages 318-343, August, DOI: 10.1108/JAAR-09-2021-0243.
• 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.
• Abdul Rafay, 2022, "Related party disclosures in financial reporting for Islamic banks," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 13, issue 7, pages 997-1017, April, DOI: 10.1108/JIABR-03-2020-0066.
• Gurol Baloğlu & Kaan Ramazan Çakalı, 2022, "A Recommendation Regarding Internal Auditing Remote Work Practices," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 5, issue 2, pages 318-335, December, DOI: 10.46737/emid.1182668.
• Andalia, 2022, "The Rate of Tax Avoidance in Manufacturing Companies during a Pandemic," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr210, Mar, DOI: https://doi.org/10.35609/afr.2022.6.
• Aliyu Muhammad Nasir, 2022, "Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr219, Dec, DOI: https://doi.org/10.35609/afr.2022.7.
• Chaiyot Sumritsakun, 2022, "The Relationship between Sustainable Management and Earning Management of Thai Listed Firms in SET100 Index ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr196, Jul, DOI: https://doi.org/10.35609/jfbr.2022..
• ALI K.A. Mousa, 2022, "Board Governance Mechanisms and Liquidity Creation: A Theoretical Framework ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr204, Sep, DOI: https://doi.org/10.35609/jfbr.2022..
• Tomáš Buus & Miroslava Vlčková, 2022, "Critical Review Of Models Of Earnings Mean Reversion," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 73, issue 1, pages 131-154, DOI: 10.32910/ep.73.1.6.
• Andi Novia Kartika Sari & Ratna Ayu Damayanti & Darmawati, 2022, "The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 118-123, June, DOI: 10.33146/2307-9878-2022-2(96)-118-1.
• Mariia Nashkerska & Nataliia Lytvynenko, 2022, "Analytical Support for the Functioning of Collective Investment Funds in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 79-87, September, DOI: 10.33146/2307-9878-2022-3(97)-79-87.
• Umapathy Ananthanarayanan & Peter Harris & Terrance Jalbert, 2022, "A Case Study Of Accounting Standards Codification 842 Lease Accounting," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 13, issue 1, pages 47-62.
• Buse Oktem & Selahattin Karabinar, 2022, "Analysis of the Relationship Between Financial Failures and Sustainability Reports of Companies Publishing SASB Reports," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 72, issue 72-2, pages 823-845, December, DOI: 10.26650/ISTJECON2021-1051041.
• Rositsa Ivanova, 2022, "Achievements, Contributions and Scientific Legacy of the Professors in the Accounting and Analysis Department of UNWE Dealing with Economic Activity Analysis," Yearbook of UNWE, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 147-171, October, DOI: 10.37075/YB.2022.1.07.
• Simeon Grigorov, 2022, "Specifications in the Actuarie’s Activities of the Insurance Companies in the Context of Digitalization," Research Papers of UNWE, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 299-310, March, DOI: 10.37075/RP.2022.1.13.
• Rositsa Ivanova, 2022, "Questions of the Economic Activity Analysis in the Scientific Work of Prof. Kosta Pergelov," Research Papers of UNWE, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 67-78, October, DOI: 10.37075/RP.2022.4.05.
• Ilie Răscolean & Ileana – Sorina Rakos, 2022, "The Analysis of Equity Capital of an Economic Entity in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1001-1009, Decembrie.
• Svetlana Orlova & Li Sun, 2022, "Corporate social responsibility and unverifiable net assets ratio," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 1, pages 31-48, March, DOI: 10.1057/s41310-021-00126-0.
• Ozili, Peterson K, 2022, "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," MPRA Paper, University Library of Munich, Germany, number 112047.
• Mihaela GÂDOIU & Mariana BÃNUTÃ, 2022, "Pestre-Roire Matrix -A Tool For Diagnosing Financial Performance," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 21, issue 2, pages 53-62.
• Ovedje, Ogheneovo Helen & Josiah, Mary & Adeolu-Akande, Modupeola Atoke, 2022, "Corporate Governance and Firms' Growth in Nigerian Listed Manufacturing Firms," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), volume 4, issue 2, pages 15-25.
• Olympia G. Gkouma & John Filos, 2022, "Assessing the Impact of IPSAS on Financial Reporting and Public Management in Greece," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 72, issue 1-2, pages 56-79, January-J.
• Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022, "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, volume 92, issue 3, pages 429-465, April, DOI: 10.1007/s11573-022-01082-z.
• Górska Anna & Pikos Anna & Dobija Dorota & Grossi Giuseppe, 2022, "Autonomy Without Accountability in Resource Allocation Reforms: Blending Old and New Logic in Universities," Journal of Management and Business Administration. Central Europe, Paradigm, volume 30, issue 2, pages 43-82, June, DOI: 10.7206/cemj.2658-0845.75.
• Hyder Akmal S. & Sundström Agneta & Chowdhury Ehsanul H., 2022, "Knowledge of Network-Based Market Orientation for the Internationalization of Disruptive Innovation in SMEs," Journal of Management and Business Administration. Central Europe, Paradigm, volume 30, issue 3, pages 36-60, September, DOI: 10.7206/cemj.2658-0845.81.
• Korzeniowska Dominika & Brescia Valerio & Fijałkowska Justyna, 2022, "Behavioral Accounting: A Bibliometric Analysis of Literature Outputs in 2013–2022," Journal of Intercultural Management, Paradigm, volume 14, issue 3, pages 17-40, September, DOI: 10.2478/joim-2022-0010.
• Dimitrijević Dragomir & Jovanović Dejan, 2022, "Economic Motives and Willingness of Young People to Participate in Fraud," Naše gospodarstvo/Our economy, Paradigm, volume 68, issue 3, pages 18-27, September, DOI: 10.2478/ngoe-2022-0015.
• Török Réka Melinda, 2022, "Artificial intelligence algorithms applied in business and accounting," Timisoara Journal of Economics and Business, Paradigm, volume 15, issue 1, pages 73-90, DOI: 10.2478/tjeb-2022-0005.

2021

• Jacques Totowa & Thabang Mokoaleli-Mokoteli, 2021, "Chairman’s Letter, Impression Management and Governance Mechanisms: The Case of South African Listed Firms," The African Finance Journal, Africagrowth Institute, volume 23, issue 1, pages 1-19.
• Delia DAVID & Lucian CERNUȘCA, 2021, "Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 12, pages 3-11, December , DOI: 10.37945/cbr.2020.12.01.
• Anamaria GHIURA & Marta GRANCEA, 2021, "The Role of Professional Accountants in Entity Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 17-24, February, DOI: 10.37945/cbr.2021.02.02.
• Valentin BURCA & Dorel MATEȘ & Oana BOGDAN, 2021, "Exemplifying the Effect of Big Bath Accounting in the Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 3-16, February, DOI: 10.37945/cbr.2021.02.01.
• Bogdan Cosmin GOMOI, 2021, "The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 2, pages 39-43, February, DOI: 10.37945/cbr.2021.02.04.
• Bogdan Cosmin GOMOI, 2021, "Convergences and Divergences in Communication Between Managers and Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 3-14, March, DOI: 10.37945/cbr.2021.03.01.
• Elena Alina OLARU (COLBEA), 2021, "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 3, pages 49-58, March, DOI: 10.37945/cbr.2021.03.06.
• Horia CRISTEA, 2021, "Quality and Quantity in Accountancy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 3-8, April, DOI: 10.37945/cbr.2021.04.01.
• Elena Alina OLARU (COLBEA), 2021, "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 4, pages 63-72, April, DOI: 10.37945/cbr.2021.04.08.
• Valentin BURCĂ & Oana BOGDAN, 2021, "Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2, issue 5, pages 3-14, May, DOI: 10.37945/cbr.2021.05.01.
• Helmi Hentati & Manel Borchani Maktouf & Neila Boulila Taktak, 2021, "The Behavioral Intention to Adopt XBRL In the Accounting Firms: Tunisian Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 1, pages 132-153, March.
• Sawssen Khlifi & Ghazi Zouari, 2021, "The Impact of CEO Overconfidence on Real Earnings Management: Evidence from M&A Transactions," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 402-424, September.
• Svitlana Syrtseva & Yuliia Cheban, 2021, "Accounting Compliance: An Institutional Approach To Ensure The Quality Of Accounting Information Of The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 2, DOI: 10.30525/2256-0742/2021-7-2-210-218.
• Cristina Elena, Bigioi & Adrian Doru, Bigioi, 2021, "Accountant In Times Of Pandemic," Management Strategies Journal, Constantin Brancoveanu University, volume 51, issue 1, pages 25-33.
• Lucia Palacios-Moya & Mar�a Camila Bermeo-Giraldo & Daniel Grajales-Gaviria & Alejandro Valencia-Arias, 2021, "Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico," Estudios Gerenciales, Universidad Icesi, volume 37, issue 160, pages 492-505, DOI: 10.18046/j.estger.2021.160.4000.
• Yaquelin Castaneda Novoa & Gloria Milena Valero Zapata & Ruth Alejandra Pati�o Jacinto, 2021, "Diagnóstico del síndrome de burnouten los contadores públicos de la región Andina en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 29, issue 1, pages 127-149, DOI: 10.18359/rfce.5259.
• Manale Abdo & Khalil Feghali & Mona Akram Zgheib, 2021, "The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member's behavior in Lebanese companies," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 7, issue 2, pages 195-207, December, DOI: 10.1108/AJAR-04-2021-0048.
• Öznur Arslan, 2021, "Modern Approaches, Recording Methods, and International Regulations on Public Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105011.
• Nicoleta-Daniela Milu & Camelia-Daniela Hategan, 2021, "The Stage of Non-financial Reporting in Romania," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Social Science", DOI: 10.1108/S1569-375920210000106020.
• Wray Bradley & Li Sun, 2021, "Managerial ability and fair value accounting: evidence from nonfinancial firms," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 4, pages 666-685, March, DOI: 10.1108/JFRA-08-2020-0229.
• Makoto Kuroki & Katsuhiro Motokawa, 2021, "Do non-financial performance and accrual-based cost information affect public sector budgeting?," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 34, issue 6, pages 95-116, November, DOI: 10.1108/JPBAFM-03-2021-0056.
• Mariya Gubareva, 2021, "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, volume 22, issue 2, pages 169-190, June, DOI: 10.1108/JRF-05-2020-0094.
• Marzena Rydzewska & Bozena Nadolna, 2021, "Financial Dimension of the Activity of Faith-based Organizations with the Status of Public Benefit Organizations in Poland: Research Results," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 149-170.
• Michele Guidi & Marco Giuliani & Maria Serena Chiucchi & Stefano Marasca, 2021, "The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 2, pages 5-44.
• Binti Shofiatul Jannah, 2021, "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr200, Sep, DOI: https://doi.org/10.35609/afr.2021.6.
• Syaiful Hifni, 2021, "Contingency E-Learning for Accounting: Effective Communication in the New Normal Era," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr205, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• Audrey Michelle Wenny Yolanda, 2021, "Determinants of Audit Quality at Public Accounting Firms," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr192, Dec, DOI: https://doi.org/10.35609/jfbr.2021..
• Amra Gadžo & Benina Veledar, 2021, "Issues Relating To Goodwill Valuation: Evidence From Companies In Federation Of Bosnia And Herzegovina," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 72, issue 2, pages 249-271, DOI: 10.32910/ep.72.2.5.
• Visar Rrustemi & Gezim Jusufi, 2021, "Understanding Social Media Marketing Activities In Western Balkans:Empirical Insights From Kosovo," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 72, issue 6, pages 869-893, DOI: 10.32910/ep.72.6.4.
• Grace T Pontoh & Mediaty & Darmawati & Yudi Akhmad Sadeli & Syahir Fadli, 2021, "Does the Use of E-learning Media for Economic Disciplines Effective during the COVID 19 Pandemic?," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 115-121, March, DOI: 10.33146/2307-9878-2021-1(91)-115-1.
• Dona Karlina & Isni Andriana & Didik Susetyo, 2021, "The Effect of Attitude, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intentions with Religiosity As Moderator," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 130-135, June, DOI: 10.33146/2307-9878-2021-2(92)-130-1.
• Elizabeth Johnson & Matthew Petersen & Joshua Sloan & Adrian Valencia, 2021, "The Interest, Knowledge, And Usage Of Artificial Intelligence In Accounting: Evidence From Accounting Professionals," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 45-58.
• Amra Gadzo & Benina Veledar & Srdan Lalic, 2021, "Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 23, issue 1, pages 5-29, June.
• Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021, "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 2, pages 715-754, February, DOI: 10.1007/s11156-020-00907-8.
• Nicola Giuseppe Castellano & Roy Cerqueti & Bruno Maria Franceschetti, 2021, "Evaluating risks-based communities of Mafia companies: a complex networks perspective," Review of Quantitative Finance and Accounting, Springer, volume 57, issue 4, pages 1463-1486, November, DOI: 10.1007/s11156-021-00984-3.
• Rositsa Ivanova, 2021, "Financial Position of Transport Companies (Methodology and Methods for Analysis)," Research Papers of UNWE, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 227-245, July, DOI: 10.37075/RP.2021.3.10.
• Árpád-Zoltán Fülöp & Kinga-Erzsébet Bakó & Alina Stanciu, 2021, "Separation Of Fixed And Variable Costs From Mixed Costs At A Water And Sewerage Operator," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 220-226, July.
• Bianca Baditoiu & Munteanu Valentin Partenie & Buglea Alexandru, 2021, "Integrated Reporting And Performance. A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 344-352, July.
• Kinga-Erzsébet Bakó & à rpád-Zoltán Fülöp & Alina STANCIU, 2021, "ECONOMIC AND FINANCIAL STABILITY FOR WATER and WASTEWATER OPERATORS IN ROMANIA," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 19-25, December.
• Andreea-Cristina Savu & Lucian Badalau, 2021, "The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1131-1137, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021, "The Impact of Information Technologies on the Activity of Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 945-952, December.
• Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021, "Outsourcing of the Accounting and Financial Function," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 953-961, December.
• Ozili, Peterson K, 2021, "Accounting and financial reporting during a pandemic," MPRA Paper, University Library of Munich, Germany, number 105183.
• Ozili, Peterson Kitakogelu, 2021, "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper, University Library of Munich, Germany, number 108506.
• Ozili, Peterson Kitakogelu, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper, University Library of Munich, Germany, number 108608.
• Boro Sitnikovsk & Lidija Goracinova-Ilieva & Biljana Stojcevska, 2021, "Models For Software Verification: Proving Program Correctness," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 12, issue 1, pages 32-39.
• José Alonso Borba & Alessanderson Jacó Carvalho & Denize Demarche Minatti Ferreira & Fábio Minatto, 2021, "Scopes of accounting journals and published papers: what do they signalize?," Scientometrics, Springer;Akadémiai Kiadó, volume 126, issue 7, pages 5665-5685, July, DOI: 10.1007/s11192-021-03992-1.
• Lyudmyla Shkulipa, 2021, "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, volume 126, issue 9, pages 7251-7327, September, DOI: 10.1007/s11192-021-03875-5.
• Jo-Ting Wei, 2021, "Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 14, issue 1, pages 7-21, June.
• Shkulipa Liudmyla, 2021, "Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 31, issue 2, pages 20-44, June, DOI: 10.2478/sues-2021-0007.
• Naybzadeh, Milan, 2021, "Standards und Zertifizierungen für Cloud-Services," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 13-21-039.

2020

• Florin Mihai & Mirela Stan & Gabriel Radu & Valentin Florentin Dumitru, 2020, "Heavy Work Investment for the Accounting Profession in Romania at Time of Coronavirus Pandemic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 22, issue Special 1, pages 1120-1120, November.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020, "Professional and Transversal Accounting Competences (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 8, pages 3-14, August, DOI: 10.37945/cbr.2020.08.01.
• Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2020, "Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 11-24, September, DOI: 10.37945/cbr.2020.09.02.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020, "Professional and Transversal Accounting Competences (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 9, pages 3-10, September, DOI: 10.37945/cbr.2020.09.01.
• Recep Pekdemir & Nimet Duygu Zigindere & Ayca Zeynep Suer, 2020, "Public Interest Oversight On Professional Accountancy: How Do Accountants Perceive It in Turkey?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 333-350, June.
• Ivana Nacinovic Braje & Ivana Pavic & Danijela Ferjanic Hodak, 2020, "Employee-Related Indicators In The Non-Financial Reporting In Hospitality Industry," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 29, issue 2, pages 559-578, december, DOI: 10.17818/EMIP/2020/2.12.
• José Miguel Tirado-Beltrán & J. David Cabedo-Semper, 2020, "Risk information disclosure and its impact on analyst forecast accuracy," Estudios Gerenciales, Universidad Icesi, volume 36, issue 156, pages 314-324.
• Силвия Костова & Пресиян Василев & Ивана Димова, 2020, "Характеристика На Измамата И Особености На Извършителя На Измами," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 28, issue 1 Year 20, pages 126-156.
• Donelson, Dain C. & Ege, Matthew & Imdieke, Andrew J. & Maksymov, Eldar, 2020, "The revival of large consulting practices at the Big 4 and audit quality," Accounting, Organizations and Society, Elsevier, volume 87, issue C, DOI: 10.1016/j.aos.2020.101157.
• Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong, 2020, "PCAOB international inspections and Merger and Acquisition outcomes," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101318.
• Horton, Joanne & Krishna Kumar, Dhanya & Wood, Anthony, 2020, "Detecting academic fraud using Benford law: The case of Professor James Hunton," Research Policy, Elsevier, volume 49, issue 8, DOI: 10.1016/j.respol.2020.104084.
• Harper, Joel & Johnson, Grace & Sun, Li, 2020, "Stock price crash risk and CEO power: Firm-level analysis," Research in International Business and Finance, Elsevier, volume 51, issue C, DOI: 10.1016/j.ribaf.2019.101094.
• Kailing Deng & Linda Nichols & Li Sun, 2020, "Sales order backlog and corporate cash holdings," Asian Review of Accounting, Emerald Group Publishing Limited, volume 28, issue 3, pages 351-371, May, DOI: 10.1108/ARA-08-2019-0147.
• Ali Altug Bicer, 2020, "An Empirical Analysis on Students’ Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102004.
• Gokce Sinem Erbuga, 2020, "Rationality in Decision-Making and Deterring Corporate Fraud," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102010.
• Evangelos Chytis & Ioannis Georgopoulos & Stergios Tasios & Ioanna Vrodou, 2020, "Accounting Reform and IPSAS Adoption in Greece," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 165-184.
• Margareta BOCANCIA & Daniela Gabriela COZMA, 2020, "Non-Financial Reporting from the Systematic Literature Review Perspective," Expert Journal of Economics, Sprint Investify, volume 8, issue 1, pages 1-17.
• Maurizio Cisi & Francesca Alice Centrone & Laura Corazza, 2020, "Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2020, issue 2, pages 5-32.
• Huseyin Çetin & Mehmet Nuri Salur & Ahmet Akusta, 2020, "The Relationship Between Corporate Governance Rating And Return Of The Stocks: An Investigation On Companies Of Bist Real Estate Investment Trust," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 3, issue 1, pages 66-74, June, DOI: 10.46737/emid.746029.
• Friska Firnanti, 2020, "Corporate Governance and Financial Ratios Effect on Audit Report Lag," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr185, Mar.
• Indra Arifin Djashan, 2020, "The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr186, Mar.
• Paulina Sutrisno, 2020, "Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr188, Sep.
• Arum Indrasari, 2020, "Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr189, Sep.
• Mayang Sekar Pembayun Khamisan, 2020, "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr190, Dec.
• Rilla Gantino, 2020, "Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr192, Dec.
• Umapathy Ananthanarayanan & Peter Harris, 2020, "Micro Analysis Of Audit Revenue In New Zealand," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 1-10.
• Umapathy Ananthanarayanan & Peter Harris & Steve Shapiro, 2020, "The Impact Of New Lease Standards Under Us Gaap And Ifrs On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 13-28.
• Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020, "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, volume 66, issue 8, pages 3389-3411, August, DOI: 10.1287/mnsc.2019.3352.
• Ehsan Khansalar & Eilnaz Kashefi-Pour, 2020, "The usefulness of the double entry constraint for predicting earnings," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 1, pages 51-67, January, DOI: 10.1007/s11156-018-00783-3.
• Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020, "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 1, pages 105-121, July, DOI: 10.1007/s11156-019-00837-0.
• Sudip Datta & Anand Jha & Manoj Kulchania, 2020, "On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 1, pages 123-162, July, DOI: 10.1007/s11156-019-00839-y.