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

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," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 524-545, December.
• 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," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 147-171, September.
• Simeon Grigorov, 2022, "Specifications in the Actuarie’s Activities of the Insurance Companies in the Context of Digitalization," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 299-310, April.
• Rositsa Ivanova, 2022, "Questions of the Economic Activity Analysis in the Scientific Work of Prof. Kosta Pergelov," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 67-78, November.
• 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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," Journal of 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," Journal of 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)," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 227-245, July.
• 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, Sciendo, volume 31, issue 2, pages 20-44, June, DOI: 10.2478/sues-2021-0007.
• Kunnathodi Sudheesh & Kallumukku Balan Nidheesh, 2021, "Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance," Economic Research Guardian, Mutascu Publishing, volume 11, issue 1, pages 78-102, June.
• 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?," Journal of 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.
• Chih-Yang Tseng, 2020, "Family firms and long-term orientation of SG&A expenditures," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 4, pages 1181-1206, November, DOI: 10.1007/s11156-020-00872-2.
• Ioana Dorin & Ioan Rosca & Dana Andreea Costea & Cornel Suciu, 2020, "Integrated Reporting for Public Sector in EU. A case study," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 1, pages 121-126, March.
• Bello Taofik Abidemi & Dauda Adamu Abubakar & Ismail Alhaji Suleiman & Auwal Mohammad Salihu, 2020, "The Impact of Market Orientation and Performance Using Environmental Turbulence as a Moderator," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 1, pages 127-133, March.
• Rositsa Ivanova, 2020, "Questions of the Analysis of the Economic Activity in the Work of Prof. Dimitar Dobrev," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-52, May.
• Momchil Antov, 2020, "Effect of Non-Tariff Measures from Third Countries Towards the Export of Goods from Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 267-277, July.
• MIHALCEA Mihaela Maria, 2020, "Do Romanian Companies And Their Stakeholders Benefit From The Advantages Of A Good Corporate Governance? Empirical Research On The Level Of Compliance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 284-292, July.
• Nicoleta-Daniela Milu, 2020, "The Approaches Of The Romanian Authors Regarding The Csr Concept," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 5, issue 2, pages 63-71, September.
• Mihaela Maria Mihalcea, 2020, "Earnings Quality on Bucharest Stock Exchange Regulated Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 997-1002, August.
• Carreras Simó, Miquel & Coenders, Germà, 2020, "Principal component analysis of financial statements. A compositional approach || Análisis en componentes principales de los estados financieros. Un enfoque composicional," 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 29, issue 1, pages 18-37, June.
• Tsai, Ming-Hsiu & Chang, Jung-Hsin & Lin, Yuan-Sheng & Cheng, Kuo-Chih, 2020, "The Impact of Product innovation on Performance: The Influence of Uncertainty and Managerial Accounting Information Systems," MPRA Paper, University Library of Munich, Germany, number 102898, Sep.
• Georgieva, Daniela, 2020, "A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises," MPRA Paper, University Library of Munich, Germany, number 103245, Jan.
• Georgieva, Daniela & Bankova, Diana, 2020, "Problems in audit and reporting in Bulgaria’s forestry," MPRA Paper, University Library of Munich, Germany, number 103246, Apr.
• Georgieva, Daniela & Georgieva, Teodora, 2020, "Staff-related disclosures as an element of social policies on the model of Bulgarian black sea hotels," MPRA Paper, University Library of Munich, Germany, number 103391, May, revised Sep 2020.
• Георгиева, Даниела & Георгиева, Теодора, 2020, "Извършваните От Счетоводителите Дейности И Задачи Като Фактори За Определяне На Необходимите Дигитални Компетенции
  [Accountants’ work tasks and activities as factors for defining the needed digital," MPRA Paper, University Library of Munich, Germany, number 104704, revised 2020.
• Георгиева, Даниела, 2020, "Изследване На Дигиталните Умения На Счетоводителите В Качеството Им На Потребители На Информационни И Комуникационни Технологии
  [Research on the digital skills of accountants as users of informatio," MPRA Paper, University Library of Munich, Germany, number 104705, revised 2020.
• Georgieva, Daniela & Georgieva, Teodora, 2020, "A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast," MPRA Paper, University Library of Munich, Germany, number 105291, revised 2020.
• Mahami, Zouleykha & Mouloudj, Kamel, 2020, "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper, University Library of Munich, Germany, number 108008, Jun, revised 30 Jun 2020.
• Albulena Shala & Valentin Toçi & Skender Ahmeti, 2020, "Income smoothing through loan loss provisions in south and Eastern European banks," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 38, issue 2, pages 429-452.
• Mehdi Bouchetara & Abdelkader Nassour, 2020, "Internal Auditing In The Face Of Banking Fraud, Application Of The Benford Law On Algerian Private Bank," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 11, issue 2, pages 108-120.
• Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020, "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 10, issue 4, pages 629-659, December, DOI: 10.1007/s40821-019-00142-9.
• Marit Terese Balstad & Terje Berg, 2020, "A long-term bibliometric analysis of journals influencing management accounting and control research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 30, issue 4, pages 357-380, February, DOI: 10.1007/s00187-019-00287-8.
• Russell Lundholm & Rafael Rogo, 2020, "Do excessively volatile forecasts impact investors?," Review of Accounting Studies, Springer, volume 25, issue 2, pages 636-671, June, DOI: 10.1007/s11142-019-09522-y.
• Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020, "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, volume 25, issue 3, pages 855-902, September, DOI: 10.1007/s11142-020-09545-w.
• Daiva Tamulevičienė & Armenia Androniceanu & Armenia Androniceanu, 2020, "Selection of the indicators to measure an enterprise’s value and its changes in the controlling system for medium-sized enterprises," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 1440-1458, March, DOI: 10.9770/jesi.2020.7.3(1).
• Lela Nurlaela Wati & Ramdany & Momon, 2020, "Does corporate governance affect financial reporting quality of politically connected firms?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2126-2143, March, DOI: 10.9770/jesi.2020.7.3(45).
• Aksana A. Turgaeva & Liudmila V. Kashirskaya & Yulia A. Zurnadzhyants & Olga A. Latysheva & Irina V. Pustokhina & Andrei V. Sevbitov, 2020, "Assessment of the financial security of insurance companies in the organization of internal control," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2243-2254, March, DOI: 10.9770/jesi.2020.7.3(52).
• Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020, "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2299-2319, March, DOI: 10.9770/jesi.2020.7.3(56).
• Roman P. Bulyga & Alexey A. Sitnov & Liudmila V. Kashirskaya & Irina V. Safonova, 2020, "Transparency of credit institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3158-3172, June, DOI: 10.9770/jesi.2020.7.4(38).
• Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020, "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3242-3252, June, DOI: 10.9770/jesi.2020.7.4(44).
• Enni Savitri & Andreas Andreas & Almasdi Syahza & Tatang Ary Gumanti & Nik Herda Nik Abdullah, 2020, "Corporate governance mechanism and financial performance: role of earnings management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3395-3409, June, DOI: 10.9770/jesi.2020.7.4(54).
• Zbyslaw Dobrowolski, 2020, "The supreme audit institutions readiness to uncertainty," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 513-525, September, DOI: 10.9770/jesi.2020.8.1(36).
• Anita Atanassova, 2020, "Cbdc A New Stage In Money Digitalization," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 114-125.
• Maia Natchkova, 2020, "Challenges Faced During The Independentfinancial Audit Of Financial Statementsof Insurers," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 508-519.
• Rositsa Ivanova, 2020, "A Common Model Foranalysisof Labor Cost-Based Rate Of Returnof The Industrial Enterprise," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 93-105.

2019

• Günay Deniz Dursun, 2019, "Analysis of Disciplinary Penalties From the Gender Position of Accounting Professional Members: 2008-2017 Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 111, pages 387-402, April, DOI: https://doi.org/10.33203/mfy.489547.
• Teodora Maria SUCIU (AVRAM), 2019, "Calculation And Reduction Costs In The Romanian Clothing Industry By The Direct-Costing Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 21, pages 1-6.
• Mike Onder Kaymaz & Ozgur Kaymaz, 2019, "Learning from Oligopoly Rivalry: Implications for Business Financial Statements," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 509-558, December.
• Mihaela DUMITRASCU & Liliana FELEAGA, 2019, "Mission, Vision, and Values of Organizations, the Catalysts of Corporate Social Responsibility," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 142-142.
• Ionela-Corina CHERSAN, 2019, "Audit Quality and Several of Its Determinants," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 1-93.
• Anna Kozachenko & Oleksandr Panadiy & Lina ?hudak, 2019, "Applied Aspects Of The Distribution Of Spendings For Management Accounting And Control," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 4, DOI: 10.30525/2256-0742/2019-5-4-116-121.
• Chien-Chung Chen & Hua Lee, 2019, "Rigidity of Selling, General, and Administrative Costs and Managerial Incentives to Meet Earnings Thresholds: Evidence from Conglomerates," Review of Economics & Finance, Better Advances Press, Canada, volume 15, pages 46-56, February.
• Kostiantyn Bezverkhyi & Svitlana Kovach & Andrii Zolkover, 2019, "Integrated Reporting: Econometric Model of Quality Assessment," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 120-133.