All Stories

  1. Stakeholders’ expectations versus standard setters’ outcome about crypto assets accounting: A PLS-SEM analysis
  2. Reading between the lines : the impact of Key Audit Matters’ (KAMs) readability and informative value on audit reports in an emerging market
  3. Proposing the throughput model as a potential cognitive-behavioral framework for employing explainable AI/ML technologies for fraud risk assessments: an exploratory empirical investigation
  4. Accounting and auditing in the age of blockchain technology: review and research agenda
  5. Charting the course: embedding corporate digital responsibility into service organizations’ decision-making
  6. Digital transformation and corporate accountability: biodiversity disclosure via social media in the food sector
  7. Shaping the future: ethical, legal and social implications (ELSI) of digital innovation ecosystems (DIEs) amid the Twin Transition
  8. Women on Corporate Boards and Sustainability Reporting: A Proposed Integrated Framework of Determinants and Impacts
  9. Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession
  10. When ‘Places’ educate: hacking accounting education through spaces
  11. Developing a Framework for Integrated Thinking and Reporting that Leads to Sustainable Development—Interventionist Research
  12. The Sustainability Performance of SMEs in Industry 5.0: A Proposal for a Synergetic Digital Sustainable Development Maturity Model (SDSDMM)
  13. Is Integrated Reporting still relevant for the capital markets? Evidence from a voluntary setting—The case of environmental and social sensitive European companies
  14. The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making
  15. Exploring the causal relationship between PM 2.5 air pollution and urban areas economic welfare and social‐wellbeing: Evidence form 15 European capitals
  16. Exploring the uncharted territories: a structured literature review on cryptocurrency accounting and auditing
  17. Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services*
  18. Societal sustainable development and long‐run economic growth: How do we stand?
  19. ACCOUNTING OPTIMISED SKILL SET AND THE FOURTH INDUSTRIAL REVOLUTION - THE VIEW OF PROFESSIONAL ACCOUNTING BODIES
  20. Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector
  21. Generating students’ loyalty towards the sustainable university during the later COVID-19 pandemic
  22. Financial sustainability of oil and gas companies—basis for building resilience strategies
  23. The path of universities to sustainability: Students perspectives during the COVID-19 pandemic
  24. Gender Discrimination Insights in Romanian Accounting Organisations
  25. The Transformation of the Romanian Economy Through Privatization and Internationalization
  26. A HOLISTIC REVIEW OF DETERMINANTS AND EFFECTS OF INTEGRATED REPORTING ADOPTION
  27. Emerging Technologies’ Contribution to the Digital Transformation in Accountancy Firms
  28. Factors Influencing Public Higher Education Institutions’ Performance Reporting in the Romanian Context
  29. Determinants of Foreign Direct Investment in the Least Developed Countries: Static and Dynamic Panel Data Evidence
  30. Intersections of women’s identities in professional accountancy careers
  31. Revealing the corporate contribution to sustainable development goals through integrated reporting: a worldwide perspective
  32. Toward a Sustainable University: Babes-Bolyai University Goes Green
  33. How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting
  34. The Determinants of Green Bond Issuance in the European Union
  35. Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study
  36. Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry
  37. "THE DETERMINANTS OF THE MUNICIPAL BONDS MARKET IN ROMANIA"
  38. Managing change with and through blockchain in accountancy organizations: a systematic literature review
  39. SMEs and IR: Evidence from Romania
  40. EU NON-FINANCIAL REPORTING RESEARCH – INSIGHTS, GAPS, PATTERNS AND FUTURE AGENDA
  41. UK audit reporting practices in the pre-ISA700 (2015 revision) era
  42. The Level of European Companies’ Integrated Reports Alignment to the Framework: The Role of Boards’ Characteristics
  43. Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis
  44. Determining IT Student Profile Using Data Mining and Social Network Analysis
  45. Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU
  46. Corporate reporting metamorphosis: empirical findings from state-owned enterprises
  47. Are Romanian Higher Education Institutions Prepared for an Integrated Reporting? The Case of Babeş-Bolyai University
  48. Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies
  49. Gender as a Dimension of Inequality in Accounting Organizations and Related HR Strategies
  50. “United in diversity” public sector financial, statistical and budgetary reporting in the European Union
  51. Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case
  52. Integrated Reporting Framework Application: A European Case Study in the Financial Sector
  53. Accounting quality and stock price informativeness: a cross-country study
  54. Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix?
  55. Public Sector Accounting, Auditing and Control in Romania
  56. The Mimicry of Integrated Reporting: An Analysis of the Principles-Based Approach
  57. Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania
  58. Audit education role in decreasing the expectation gap
  59. Women Career Paths in Accounting Organizations: Big4 Scenario
  60. The Role of Universities in Consolidating Intellectual Capital and Generating New Knowledge for a Sustainable Bio-Economy
  61. Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence
  62. Valuable insights into “Albina Bank” history revealed by the lecture of digital economic journal “Revista economica” (1899-1918)
  63. Implications of corporate accountability on civil society: the case of Rosia Montana Gold Corporation (RMGC)
  64. Global Perspectives on Frameworks for Integrated Reporting
  65. Accrual Accounting
  66. State-owned Enterprise
  67. Stakeholders' perception about strengthening the audit report
  68. Stakeholders' perception about strengthening the audit report
  69. Consolidated financial statements – a new challenge for the public sector administration
  70. Assessing the legitimacy of HEIs’ contributions to society
  71. Accrual Accounting
  72. Enabling Financial Sustainability Through Integrated Reporting
  73. The integrated reporting system: a new accountability enhancement tool for public sector entities
  74. The integrated reporting system: a new accountability enhancement tool for public sector entities
  75. From CSR and sustainability to integrated reporting
  76. The Heritage of the Transylvanian Accounting School
  77. New Challenges for Internal Audit: Corporate Social Responsibility Aspects
  78. Defining a Methodology for Social Audit Based on the Social Responsibility Level of Corporations
  79. Innovation Development Needs in Manufacturing Companies
  80. Compliance of Non-current Assets with IFRS Requirements Concerning the Information Disclosure – Case Study
  81. Research Agenda on Integrated Reporting: New Emergent Theory and Practice
  82. Accounting for Leases: Differences between Romanian Regulations and IAS 17
  83. The Paradigms of Public Sector Combinations
  84. The Theoretical Foundation of Goodwill - A Chronological Overview
  85. Balancing the Public and the Private Interest – A Dilemma of Accounting Profession
  86. The Integrated Reporting Initiative from an Institutional Perspective: Emergent Factors
  87. Service Performance - Between Measurement and Information in the Public Sector
  88. Integrating Best Reporting Practices for Enhancing Corporate Social Responsibility
  89. Combined Code (June 2008)
  90. Review of the Combined Code 2009
  91. European Union Directive: The 8th Company Law Directive on Disclosure and Transparency
  92. European accounting history: the contribution of Professor I.N. Evian - precursor to the development of accounting in Romania
  93. Agreement and disagreement regarding IASB's proposed changes to accounting for joint ventures
  94. The European position on accounting for joint ventures
  95. Determinants of the Comprehensiveness of Corporate Internet Reporting by Romanian Listed Companies
  96. Important stages in the development of Romanian accounting profession (from 1800 up to now)
  97. Disclosure and Transparency of Romanian Listed Companies
  98. Aspects Regarding Romanian Business Combinations in the Perspective of Eu Adeshion
  99. The Reform of the Romanian Local Public Governments Accounting in the Context of the European Integration
  100. Project Success by Integrating Sustainability in Project Management
  101. Performance Measurement Perceptions in Romanian Higher Education
  102. Challenges of e-Disclosure in Romanian Local Public Authorities
  103. Performance Measurement Perceptions in Romanian Higher Education