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

2025

• Maria BURSUC, 2025, "Accounting in the Digital Age: The Skill Development and Strategic Function in the Emerging Economic Context," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 2-12, September, DOI: 10.37945/cbr.2025.09.01.
• Mărioara HRIȚCAN, 2025, "Reporting on Intangible Assets in Romania: Harmonization Between International Standards and Sustainability Reporting (ESG)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 20-27, September, DOI: 10.37945/cbr.2025.09.03.
• David Rareș TITULEASA COSTACHE & Andrei-Cristian CATRINESCU & Pompei MITITEAN, 2025, "Analysis of the Economic Efficiency of the OMV Petrom Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 28-42, September, DOI: 10.37945/cbr.2025.09.04.
• Elena STĂNCIULESCU, 2025, "Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 43-53, September, DOI: 10.37945/cbr.2025.09.05.
• Amanda N. TEVERA & Newman WADESANGO, 2025, "Management Accounting Strategies for Financial Efficiency in Dairy Farm Waste Conversion to Support Sustainability and Poverty Reduction," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 2025, issue 9, pages 63-75, September, DOI: 10.37945/cbr.2025.09.07.
• Claudiu BRÂNDAȘ & Ioan MINDA, 2025, "Development of Accounting Through Automation and Artificial Intelligence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 2-8, December , DOI: 10.37945/cbr.2024.12.01.
• Elena STĂNCIULESCU, 2025, "Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 20-27, December , DOI: 10.37945/cbr.2024.12.03.
• Bogdan Cosmin GOMOI, 2025, "Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 28-38, December , DOI: 10.37945/cbr.2024.12.04.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 46-58, December , DOI: 10.37945/cbr.2024.12.06.
• Newman WADESANGO & Panashe Hillary NYAKUYA, 2025, "Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 59-72, December , DOI: 10.37945/cbr.2024.12.07.
• Marian SĂCĂRIN, 2025, "Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 12, pages 9-19, December , DOI: 10.37945/cbr.2024.12.02.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2025, "Red Flags in Accounting: The Role of Warning Signals in Forensic Investigation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 10-22, October, DOI: 10.37945/cbr.2025.10.02.
• Delia DAVID & Daniela PORDEA, 2025, "The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 2-9, October, DOI: 10.37945/cbr.2025.10.01.
• Elena STĂNCIULESCU, 2025, "Corporate Governance at European Standards: What’s New in the BVB Code 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 23-30, October, DOI: 10.37945/cbr.2025.10.03.
• Cătălina-Ioana TOADER & Radu CIOBANU, 2025, "The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 31-39, October, DOI: 10.37945/cbr.2025.10.04.
• Lucian CERNUȘCA, 2025, "Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 40-51, October, DOI: 10.37945/cbr.2025.10.05.
• Takunda Gwyneth ZARANYIKA & Newman WADESANGO, 2025, "The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 52-70, October, DOI: 10.37945/cbr.2025.10.06.
• Shadreck NHORITO, 2025, "The Impact of Financing a Resilient Mining Infrastructure on the Economic Growth of Africa: A Systematic Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 10, pages 71-89, October, DOI: 10.37945/cbr.2025.10.07.
• Marius Eugen ROGOZ, 2025, "The Value of Companies: A Perspective from the Angle of Corporate Governance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 2-13, November, DOI: 10.37945/cbr.2025.11.01.
• Bogdan Cosmin GOMOI, 2025, "The Dashboard and Its Role in Decision-Making Instrumentation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 28-37, November, DOI: 10.37945/cbr.2025.11.03.
• Lucian CERNUȘCA, 2025, "VAT Treatment for Intra-Community Purchases of Used Vehicles," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 38-49, November, DOI: 10.37945/cbr.2025.11.04.
• Emmanuel Boye ASAMOAH & Emmanuel Kwame DOFFOUR & Isaac Kwadwo ANIM & Evans FRIMPONG–MANSO, 2025, "Does Size Matter? Evidence on the Influence of Corporate Governance on Intellectual Capital," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 50-68, November, DOI: 10.37945/cbr.2025.11.05.
• Patrick ZAYOL & Mike SOOMIYOL & Johnmark M. KORNA & Jessica M. GE, 2025, "The Moderating Effect of Social Factors on Firm Attributes and Value Relevance of Listed Financial Firms in Nigeria," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 11, pages 69-89, November, DOI: 10.37945/cbr.2025.11.06.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2025, "Budgetary Management of Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 16-26, January, DOI: 10.37945/cbr.2025.01.03.
• Codruța Daniela PAVEL & Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2025, "The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 2-8, January, DOI: 10.37945/cbr.2025.01.01.
• Bogdan Cosmin GOMOI, 2025, "Analysis of Profitability and Resource Management at the Level of Three European Motor Vehicle Manufacturers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 27-36, January, DOI: 10.37945/cbr.2025.01.04.
• Lucian CERNUȘCA, 2025, "Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 37-48, January, DOI: 10.37945/cbr.2025.01.05.
• Elena STĂNCIULESCU, 2025, "Forms, Methods and Tools for Conducting Tax Control," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 49-58, January, DOI: 10.37945/cbr.2025.01.06.
• Nicoleta-Maria IENCIU & Ionel-Alin IENCIU & Mugurel Gabriel Sorin POP, 2025, "Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 1, pages 9-15, January, DOI: 10.37945/cbr.2025.01.02.
• Corina-Graziella BÂTCĂ-DUMITRU & Daniela-Nicoleta SAHLIAN & Cleopatra ȘENDROIU, 2025, "Budgetary Management of Supplies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 16-28, February, DOI: 10.37945/cbr.2025.02.03.
• Bogdan Cosmin GOMOI, 2025, "Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 29-38, February, DOI: 10.37945/cbr.2025.02.04.
• Lucian CERNUȘCA, 2025, "Single Return for 2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 39-49, February, DOI: 10.37945/cbr.2025.02.05.
• Petrică-Dumitru BECHEȘ & Flavia Gabriela ANGHEL, 2025, "Corporate Governance and Performance. Insights from a Bibliometric Perspective for an Emerging Country," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 59-77, February, DOI: 10.37945/cbr.2025.02.07.
• Ionel-Alin IENCIU & Nicoleta-Maria IENCIU & Viorel-Gabriel RAITA & Marius Ioan MIHUȚ, 2025, "Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 2, pages 8-15, February, DOI: 10.37945/cbr.2025.02.02.
• Marian SĂCĂRIN, 2025, "Various Aspects Regarding the Accounting of Leases to the User Lessee According to IFRS 16 Leases," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 28-40, March, DOI: 10.37945/cbr.2025.03.03.
• Bogdan Cosmin GOMOI, 2025, "Accounting and Performance Management Particularities at a Business and Management Consulting Firm," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 41-49, March, DOI: 10.37945/cbr.2025.03.04.
• Elena STĂNCIULESCU, 2025, "Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 50-59, March, DOI: 10.37945/cbr.2025.03.05.
• Lucian CERNUȘCA, 2025, "Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 60-72, March, DOI: 10.37945/cbr.2025.03.06.
• Isaac Peter OTAI & Barbra Deborah Erima BIRUNGI, 2025, "Internal Controls and Financial Performance of Small and Medium Enterprises in Mbale City, Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 3, pages 73-82, March, DOI: 10.37945/cbr.2025.03.07.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Particularities Regarding Real Estate Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 14-22, April, DOI: 10.37945/cbr.2025.04.02.
• Bogdan Cosmin GOMOI, 2025, "Analysis of the Main Financial and Stock Market Indicators of a Sports Equipment Manufacturing Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 23-34, April, DOI: 10.37945/cbr.2025.04.03.
• Elena STĂNCIULESCU, 2025, "Tax Reductions Applicable to Corporate Income Tax in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 35-43, April, DOI: 10.37945/cbr.2025.04.04.
• Lucian CERNUȘCA, 2025, "Tax Treatment of Income from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 4, pages 44-53, April, DOI: 10.37945/cbr.2025.04.05.
• Lucian CERNUȘCA, 2025, "Accounting and Tax Treatment of Uncollected Receivables," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 15-26, May, DOI: 10.37945/cbr.2025.05.03.
• Elena Alina COLBEA, 2025, "Digital Public Accounting Needs Professional Representation: Arguments for a Dedicated Structure Within CECCAR," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 2-6, May, DOI: 10.37945/cbr.2025.05.01.
• Delia DAVID, 2025, "Accounting and Tax Treatment of Management and Consulting Expenses," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 27-36, May, DOI: 10.37945/cbr.2025.05.04.
• Irimie Emil POPA & Cristian DOGAR & Gheorghe FĂTĂCEAN, 2025, "Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 37-48, May, DOI: 10.37945/cbr.2025.05.05.
• Elena STĂNCIULESCU, 2025, "Rules Regarding the Use of the REGES-ONLINE Application," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 49-58, May, DOI: 10.37945/cbr.2025.05.06.
• Malvern MAGUNDWANI & Newman WADESANGO & Lovemore SITSHA, 2025, "Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 59-72, May, DOI: 10.37945/cbr.2025.05.07.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Issues Regarding Financial Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 7-14, May, DOI: 10.37945/cbr.2025.05.02.
• Corina-Graziella BÂTCĂ-DUMITRU, 2025, "Particularities Regarding Provision Accounting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 11-19, June, DOI: 10.37945/cbr.2025.06.02.
• Elena STĂNCIULESCU, 2025, "History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 2-10, June, DOI: 10.37945/cbr.2025.06.01.
• Daria-Alexia POPA & Mihaela-Valentina TEODORESCU & Diana DAVIDESCU & Pompei MITITEAN, 2025, "L’Oréal’s Implementation of Sustainability Principles and the Company’s Impact on the Global Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 20-29, June, DOI: 10.37945/cbr.2025.06.03.
• Bogdan Cosmin GOMOI, 2025, "Comparative Study on the Financial Diagnosis of Two German Retailers on the Romanian Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 6, pages 30-40, June, DOI: 10.37945/cbr.2025.06.04.
• Maria BURSUC, 2025, "The Future of the Accounting Profession in the Context of the Digitalisation of Tax Administration," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 2-8, July, DOI: 10.37945/cbr.2025.07.01.
• T. CHAPFUGAMA & Newman WADESANGO & Lovemore SITSHA, 2025, "Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 71-84, July, DOI: 10.37945/cbr.2025.07.07.
• Luana COSĂCESCU, 2025, "Controllers (Expert Accountants) and Technologies: Artificial Intelligence and Explainable Artificial Intelligence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 16-25, August, DOI: 10.37945/cbr.2025.08.02.
• Claudia-Florina BOTAR, 2025, "Cloud Accounting. Benchmarks Regarding the Bibliometric Analysis and Systematic Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 2-15, August, DOI: 10.37945/cbr.2025.08.01.
• Bogdan Cosmin GOMOI, 2025, "Particularities Regarding Current Accounting and Financial Analysis in an Entity from the Forestry Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 47-56, August, DOI: 10.37945/cbr.2025.08.04.
• Lucian CERNUȘCA, 2025, "Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 8, pages 57-68, August, DOI: 10.37945/cbr.2025.08.05.
• Ayşenur Tarakcıoğlu Altınay & Barış Sardoğan, 2025, "The Transition to an Impact-Based Approach in Sustainability and Financial Reporting," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue SI, pages 194-215, DOI: 10.30784/epfad.1813830.
• Darko DACHEVSKI & Barry ACKERS, 2025, "Sustainability Reporting and Assurance: A New Challenge for the Audit Profession in Europe," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 116-140, February.
• Ardita Todri & Petraq Papajorgji, 2025, "Integrating Financial and Organizational Drivers in SME Debt Dynamics: Insights from Radial Basis Function Analysis," Sustainable Regional Development Scientific Journal, Sustainable Regional Development Scientific Journal, volume 0, issue 2, pages 45-58, December.
• Nurcan Bulut & Ayşe Nur Buyruk Akbaba, 2025, "Finansman ve Faaliyet Giderlerinin Kârlılığa Etkisi: BİST Bilişim Şirketlerinde Uygulama," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 304-3016, December, DOI: 10.33399/biibfad.1720373.
• IONESCU-FELEAGA Liliana & IGNAT Ioana & STOICA Oana-Cristina, 2025, "Sustainability Reporting And The Role Of Accountants: A Structured Literature Review," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 77, issue 1, pages 125-136, September, DOI: 10.56043/reveco-2025-0010.
• Andrikopoulos Andreas & Kostaris Konstantinos & Zounta Stella, 2025, "Acknowledgments Networks in Accounting Scholarship: A Note," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 4, pages 677-691, DOI: 10.1515/ael-2020-0162.
• Hung Chan, K. & Liu, Qiliang & Mo, Phyllis Lai Lan & Tian, Li, 2025, "High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China," The British Accounting Review, Elsevier, volume 57, issue 3, DOI: 10.1016/j.bar.2024.101506.
• Buchetti, Bruno & Arduino, Francesca Romana & Perdichizzi, Salvatore, 2025, "A literature review on corporate governance and ESG research: Emerging trends and future directions," International Review of Financial Analysis, Elsevier, volume 97, issue C, DOI: 10.1016/j.irfa.2024.103759.
• Gawęda, Adrian, 2025, "Does environmental, social, and governance performance elevate firm value? International evidence," Finance Research Letters, Elsevier, volume 73, issue C, DOI: 10.1016/j.frl.2024.106639.
• Eulerich, Marc & Huang, Qing & Pawlowski, Justin & Vasarhelyi, Miklos A., 2025, "Using process mining as an assurance tool in the three-lines-model," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100731.
• Chalevas, Constantinos & Ntounis, Dimitrios & Vlismas, Orestes, 2025, "The effect of cost asymmetry on future tax avoidance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2025.100681.
• Ong, Alyssa & Scheetz, Andrea M., 2025, "Austal: The downside of stock compensation," Journal of Accounting Education, Elsevier, volume 72, issue C, DOI: 10.1016/j.jaccedu.2025.100980.
• Hossain, Amir & Bose, Sudipta & Shamsuddin, Abul, 2025, "Do integrated report readability and tone convey value relevant information? International evidence," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100488.
• Angelo, Benjamin, 2025, "The private securities litigation reform act and post-earnings announcement drift," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100495.
• Li Sun, 2025, "Corporate culture and discontinued operations," Asian Review of Accounting, Emerald Group Publishing Limited, volume 33, issue 3, pages 547-579, January, DOI: 10.1108/ARA-08-2023-0225.
• Lin Chen & Fei Li & Meijun Wu & Ruiyang Niu, 2025, "Independent director network and carbon information disclosure: evidence from China," Social Responsibility Journal, Emerald Group Publishing Limited, volume 21, issue 7, pages 1466-1483, May, DOI: 10.1108/SRJ-08-2024-0541.
• Wang Xiao, 2025, "The Impact of Environmental Collaboration on Sustainability Performance in Manufacturing Industry: A Content Analysis Based Literature Review," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr245, Dec, DOI: https://doi.org/10.35609/afr.2025.1.
• Carmen Elena Stoenoiu, 2025, "Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr232, Dec, DOI: https://doi.org/10.35609/jfbr.2025..
• Viktoria Yatsenko, 2025, "Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 22-31, June, DOI: 10.33146/2307-9878-2025-2(108)-22-3.
• Volodymyr Lytvynenko & Yurii Burdym, 2025, "Digital Transformation of Agribusiness Enterprises' Financial Statement Audit," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 41-50, September, DOI: 10.33146/2518-1181-2025-3(109)-41-5.
• Antonio Aninat & Álvaro Bustos & Julio Riutort, 2025, "The effects of audit firm rotations and retentions: an event study in Chile," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 377-418, April, DOI: 10.1007/s10657-025-09833-3.
• Zanócz, Anett, 2025, "Non-financial reporting and assurance trends in selected Central European countries," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 3, pages 94-115, DOI: https://doi.org/10.35551/PFQ_2025_3.
• Phiri Kampanje, Brian, 2025, "Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies," MPRA Paper, University Library of Munich, Germany, number 126553, Aug.
• İrem Özcan, 2025, "Integrated Reporting Quality: A Comparative Analysis of Private Sector Companies with TOPSIS," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 16, issue 2, pages 137-158.
• Zachariah BISSAHE & Juliana Owusu ANSAH & Cornellius BOTCHWAY, 2025, "The Influence of Remote Work Factors on Project Timeline Completion: Moderating Role of Management Support at Fidelity Bank Ghana," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 485-502, June.
• Dinda Amalia CANDELA & Machmudin Eka PRASETYA, 2025, "An Analysis of the Impact of Enterprise Risk Management (ERM) on the Firm Performance of Indonesia State-Owned Enterprises," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 2, pages 503-516, June.
• ÇiÄŸdem Özari & Esin Nesrin Can & Özge Demirkale, 2025, "Financial Fraud Detection with Altman Z-Score and Beneish M-Score via Random Forest: Verified by Borsa Istanbul Fines (2018–2022)," SAGE Open, , volume 15, issue 4, pages 21582440251, October, DOI: 10.1177/21582440251386174.
• Subarna Rani Das & Md. Ibrahim Molla, 2025, "COVID-19 and firm performance: empirical evidence from Bangladesh," SN Business & Economics, Springer, volume 5, issue 6, pages 1-18, June, DOI: 10.1007/s43546-025-00811-0.
• Keka Vese Qehaja & Hoti Arber, 2025, "Determinants of External Audit Fees: Empirical Evidence from the Audit Market in Kosovo," Central European Economic Journal, Sciendo, volume 12, issue 59, pages 219-242, DOI: 10.2478/ceej-2025-0014.

2024

• Serpil Sevimli Deniz, 2024, "The Role of Technological Solutions in the Workload and Job Stress of Accounting Professionals," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 122, pages 187-203, October, DOI: https://doi.org/10.33203/mfy.151108.
• Elena STĂNCIULESCU & Mihai VUȚĂ & Maria Teodora VUȚĂ, 2024, "Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 18-27, October, DOI: 10.37945/cbr.2024.10.03.
• Liviu Marian MATAC & Florentina PANTAZI & Paul-Tiberius COMAN & Maria BOLBOCEANU, 2024, "The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 2-6, October, DOI: 10.37945/cbr.2024.10.01.
• Bogdan Cosmin GOMOI, 2024, "Financial Management and Analysis Features at Operating Cycle Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 28-40, October, DOI: 10.37945/cbr.2024.10.04.
• Lucian CERNUȘCA, 2024, "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 41-49, October, DOI: 10.37945/cbr.2024.10.05.
• Mary PHIRI & Newman WADESANGO, 2024, "Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 50-63, October, DOI: 10.37945/cbr.2024.10.06.
• Claudia-Florina BOTAR, 2024, "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 7-17, October, DOI: 10.37945/cbr.2024.10.02.
• Bogdan Cosmin GOMOI, 2024, "Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 19-28, November, DOI: 10.37945/cbr.2024.11.03.
• Florinel Marian SGÂRDEA & Liviu Marian MATAC & Maria BOLBOCEANU & Paul-Tiberius COMAN, 2024, "The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 2-10, November, DOI: 10.37945/cbr.2024.11.01.
• Lucian CERNUȘCA, 2024, "Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 36-46, November, DOI: 10.37945/cbr.2024.11.05.
• Munashe T. ZIYAMBI & Newman WADESANGO, 2024, "Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 58-73, November, DOI: 10.37945/cbr.2024.11.07.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 1-13, February, DOI: 10.37945/cbr.2024.02.01.
• Ioan MINDA, 2024, "Forensic Accounting, a Viable Solution for Economic Security," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 23-28, February, DOI: 10.37945/cbr.2024.02.03.
• Elena STĂNCIULESCU, 2024, "Guarantee-Return System for Nonreusable Primary Packaging," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 2, pages 29-37, February, DOI: 10.37945/cbr.2024.02.04.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 1-15, March, DOI: 10.37945/cbr.2024.03.01.
• Nicolae BOBIȚAN & Diana DUMITRESCU, 2024, "Forensic Accounting: The Emergence and Evolution of a Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 3, pages 16-24, March, DOI: 10.37945/cbr.2024.03.02.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 41-53, June, DOI: 10.37945/cbr.2024.06.05.
• Robert-Aurelian ȘOVA & Adriana Florina POPA, 2024, "Sustainability Reporting and the Impact on Accounting Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 1-5, July, DOI: 10.37945/cbr.2024.07.01.
• Elena STĂNCIULESCU, 2024, "Offences Removed from the Scope of the Prevention Law," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 27-35, July, DOI: 10.37945/cbr.2024.07.04.
• Claudia-Florina BOTAR, 2024, "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 36-50, July, DOI: 10.37945/cbr.2024.07.05.
• Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024, "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 62-73, July, DOI: 10.37945/cbr.2024.07.07.
• Luana COSĂCESCU, 2024, "Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 12-21, August, DOI: 10.37945/cbr.2024.08.02.
• Nicolae BOBIȚAN & Diana DUMITRESCU, 2024, "Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 2-11, August, DOI: 10.37945/cbr.2024.08.01.
• Elena STĂNCIULESCU, 2024, "Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 31-39, August, DOI: 10.37945/cbr.2024.08.04.
• Bogdan Cosmin GOMOI, 2024, "Financial Management of a Company in the Pharmaceutical Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 11-24, September, DOI: 10.37945/cbr.2024.09.02.
• Cristina NICOLAESCU & Monica VERESS, 2024, "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 2-10, September, DOI: 10.37945/cbr.2024.09.01.
• Bartłomiej Lisicki & Aleksandra Szewieczek, 2024, "Wpływ płci i wykształcenia średniego na wyniki nauczania rachunkowości na poziomie akademickim na tle pandemii COVID-19," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 2, pages 209-228.
• Sandra Jankovic & Katarina Poldrugovac & Emanuel Tutek, 2024, "Competitive Pricing €“ Ways To Maximise Hotel Revenue," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 33, issue 1, pages 135-148, june, DOI: 10.17818/EMIP/2024/1.7.
• Yuliia Klius & Maryna Melnik2 & Denys Fomenko, 2024, "The Role Of The Accounting Aspect Of Innovative Activities Of Regional Enterprises In Ensuring Their Economic Sustainability," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 10, issue 1, DOI: 10.30525/2256-0742/2024-10-1-105-11.
• NELEA Chirilov, 2024, "Perfectioning Of Analysis Of The Earnings Per Share Intended For Fundamenting Economic Decisions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 76, issue 1, pages 76-84, March, DOI: 10.56043/reveco-2024-0007.
• Andrés Camilo Aponte López, 2024, "Governance bodies in the family business: a bibliometric study," Revista Tendencias, Universidad de Narino, volume 25, issue 2, pages 219-246.
• Kamilah Ahmad, 2024, "The Influence of Financial Literacy, Risk Orientation and Qualified Accountants on Performance in Micro, Small and Medium Enterprises: The Mediating Role of Management Accounting," International Review of Management and Marketing, Econjournals, volume 14, issue 6, pages 317-324, October.
• Black, Dirk & Neururer, Thaddeus, 2024, "Do analysts provide information about other comprehensive income in book value forecasts for financial firms?," Advances in accounting, Elsevier, volume 64, issue C, DOI: 10.1016/j.adiac.2023.100726.
• Almeida, Jose Elias & Kale, Devendra, 2024, "Firm life cycle and accrual quality," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2024.100762.
• Xia, Yanchun & Wong, Sonia & Xin, Qingquan, 2024, "Auditor choice in reverse mergers: Evidence from China," The British Accounting Review, Elsevier, volume 56, issue 2, DOI: 10.1016/j.bar.2023.101243.
• Ramírez-Henao, Driver Ferney & Sánchez-Guevara, Alejandro, 2024, "The roles of accounting in the racial organization of work," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 98, issue C, DOI: 10.1016/j.cpa.2023.102661.
• Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024, "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, volume 63, issue C, DOI: 10.1016/j.ememar.2024.101218.
• Long, Wenbin & Wu, Huiying & Li, Lidan & Ying, Sammy Xiaoyan & Li, Sihai, 2024, "Mixed-ownership structure, non-state-blockholder coalition, and tax avoidance," International Review of Financial Analysis, Elsevier, volume 91, issue C, DOI: 10.1016/j.irfa.2023.102988.
• Hossain, Md Miran & Mammadov, Babak & Vakilzadeh, Hamid, 2024, "Friends in media: Implications of media connections for analyst forecast optimism," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103182.
• Datta, Sudip & Gruskin, Mark & Iskandar-Datta, Mai, 2024, "Auditor certification and long-run performance of IPO stocks," Journal of Financial Stability, Elsevier, volume 70, issue C, DOI: 10.1016/j.jfs.2023.101214.
• Al-Fakir Al Rabab’a, Eltayyeb & Rashid, Afzalur & Shams, Syed & Bose, Sudipta, 2024, "Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 2, DOI: 10.1016/j.jcae.2024.100427.
• Hanna Czaja-Cieszyńska & Dominika Kordela & Zanete Garanti, 2024, "Banking Sector and ESG Scoring: European Union Overview," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future", DOI: 10.1108/S1569-375920240000116010.
• Thiago Bruno de Jesus Silva & Cristian Bau Dal Magro & Joséilton Silveira da Rocha & Carlos Eduardo Facin Lavarda, 2024, "Management control systems and dynamic capabilities as antecedents to financial performance," European Journal of Management Studies, Emerald Group Publishing Limited, volume 30, issue 1, pages 57-74, December, DOI: 10.1108/EJMS-08-2023-0061.
• Ruwan Adikaram & Julia Higgs, 2024, "Cognitive dissonance and auditor professional skepticism," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 1, pages 71-110, January, DOI: 10.1108/MAJ-08-2022-3653.
• Ana Sofia Silva Santos & Maria R.A. Moreira & Paulo S.A. Sousa, 2024, "Environmental sustainability balanced scorecard: a strategic map for joint action by municipalities," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 16, issue 4, pages 984-1015, August, DOI: 10.1108/SAMPJ-11-2022-0588.
• Oana Ramona Glont, 2024, "The Impact of Improvement the Degree of Digitization of Financial and Business Activities on Socio-Economic Structures in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 111-118, May, DOI: 10.55654/JFS.2024.9.16.08.
• Jia Qi Cheong, 2024, "Income Inequality by Gender in Malaysia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr230, Mar, DOI: https://doi.org/10.35609/afr.2024.8.
• Alpha Nur Setyawan Pudjono, 2024, "Examining the Causal Relationships of Balanced Scorecard Perspectives on Organizational Performance Improvement: A Case Study from the Indonesian Public Sector," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr232, Mar, DOI: https://doi.org/10.35609/afr.2024.8.
• Hasnah Shaari, 2024, "Value Relevance of Fair Value Measurement on Investment Property: Malaysian Evidence," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr234, Jun, DOI: https://doi.org/10.35609/afr.2024.9.
• Rabia Bashir, 2024, "Determining the nexus between Dynamic Working Capital Management and Operational Efficiency in Emerging Southeast Asia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr224, Nov, DOI: https://doi.org/10.35609/jfbr.2024..
• Abdeslam Chraibi & Nouhaila Benabdellah & Ghizlane Benrezzouq, 2024, "Integration of dashboards in Moroccan industrial companies: study of the level of integration and its impacts on organizational performance
  [Intégration des tableaux de bord dans les entreprises in," Post-Print, HAL, number hal-04777891, Nov, DOI: 10.5281/zenodo.14060947.
• Gamze Sevimli Örgün, 2024, "Bibliometric Analysis of Articles Published in the Journal of Accounting Institute," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 25-37, July, DOI: 10.26650/MED.1428359.
• Shiyan Yin & Kai Yao & Thanaset Chevapatrakul & Rong Huang, 2024, "Reduced disclosure and default risk: analysis of smaller reporting companies," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 355-395, July, DOI: 10.1007/s11156-024-01262-8.
• Rositsa Ivanova, 2024, "Financial Stability of the Enterprise (Methods and Methodology for Analysis)," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 1-33–47, December.
• Andreea Larisa Olteanu (Burca) & Alina Elena Ionascu & Bianca Paula Ciumacencu, 2024, "Assessing the Impact of ESG Standards and Regulations on the Audit Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 605-612, December.
• Ofuan James Ilaboya & Oscar Chijioke Mgbame & Okhae James Ibhadode & Godwin Ohiokha, 2024, "Moderando la influencia de la diversidad idiosincrásica en las relaciones entre la ética contable y la calidad de los informes financieros
  [Moderating Influence of Idiosyncratic Diversity on the Re," 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 37, pages 1-24, June, DOI: https://doi.org/10.46661/rev.metodo.
• M N, Nikhil & S Shenoy, Sandeep & Chakraborty, Suman & Abhilash, Abhilash, 2024, "Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review," MPRA Paper, University Library of Munich, Germany, number 122321, May, revised 23 Aug 2024.
• Fareeha Waseem & Sara Zahid Hamid & Abeera Javed, 2024, "Impact of Audit Committee Attributes and Liquidity on Sustainability Reporting," Audit and Accounting Review, University of Management and Technology, Lahore, Pakistan, volume 4, issue 1, pages 1-28.
• Didea (Castrase) Cristina & Alexandra - Delia Bugnariu & Mihon Simion Iosif, 2024, "Managerial Accounting €“ A Systematic Review Of Specialty Literature," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 13, issue 1, pages 17-27, iulie.
• Méndez-Morales, Alberto & Anzola-Morales, Camilo & Ruiz-Acosta, Liliana Elizabeth & Camargo-Mayorga, David Andrés, 2024, "Intangible assets and their effects on business performance: an analysis for Colombian companies," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., volume 33, issue 1, pages 1-28.
• Gamze SEVİMLİ-ÖRGÜN & Mehmet AYGÜN, 2024, "The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
• Maik Lachmann & Rouven Trapp & Felix Wenger, 2024, "Transparency in performance measurement systems: an exploration of rationales and diverging perceptions in the hospital setting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 35, issue 4, pages 467-507, December, DOI: 10.1007/s00187-024-00384-3.
• Jordan Schoenfeld, 2024, "Cyber risk and voluntary Service Organization Control (SOC) audits," Review of Accounting Studies, Springer, volume 29, issue 1, pages 580-620, March, DOI: 10.1007/s11142-022-09713-0.
• Marc Eulerich & Aida Sanatizadeh & Hamid Vakilzadeh & David A. Wood, 2024, "Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries," Review of Accounting Studies, Springer, volume 29, issue 3, pages 2318-2349, September, DOI: 10.1007/s11142-024-09833-9.
• Chiara Mio & Nicolas Canestraro & Antonio Costantini, 2024, "The State of the Art on Corporate Risk Disclosure: A Systematic Literature Review," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 07, Oct.

2023

• Luana COSĂCESCU, 2023, "The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 1-9, October, DOI: 10.37945/cbr.2023.10.01.
• Claudia-Florina BOTAR, 2023, "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 10-22, October, DOI: 10.37945/cbr.2023.10.02.
• Claudia-Florina BOTAR, 2023, "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 11, pages 1-7, November, DOI: 10.37945/cbr.2023.11.01.
• Irina Gavriluc & Ionela Ursu, 2023, "Using The Budget In Planning And Tracking The Costs Of Quality. A Case Study," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 32, pages 131-149, December, DOI: 10.47743/rebs-2023-2-0007.
• Mikhail V. Rodchenkov, 2023, "Assessment of the Satisfaction of the Russian Investment Community with the Quality of Financial Statements according to International Standards," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 22, issue 1, pages 165-189, DOI: http://dx.doi.org/10.15826/vestnik..
• Vince Ratnawati & Riska Anggraini & Ruhul Fitrios, 2023, "Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 2, pages 246-261, DOI: https://doi.org/10.15826/jtr.2023.9.
• Diana Sabina BRÄ‚NEÈš (ULICI), 2023, "Ï»¿Theoretical Approach To The Ethics Of The External Public Auditor," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 25, pages 1-1.
• Andreia Manea & Nadia Albu, 2023, "Development of The Ethical Self of Accounting Versus Non-Accounting Students – An Institutional Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 1, pages 111-129, March.
• Recep Pekdemir & Mehmet Kocakulah & Ummuhan Aslan & Melis Ercan, 2023, "History of Classified Balance Sheets in Turkey By 1982," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 428-463, September.
• Helmi Hentati & Neila Boulila Taktak, 2023, "Unlocking Technological Capabilities to Boost the Performance of Accounting Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 4, pages 631-656, December.
• 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, Econjournals, 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 c," 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," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December.
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