All Stories

  1. Stakeholders’ expectations versus standard setters’ outcome about crypto assets accounting: A PLS-SEM analysis
  2. Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector
  3. Reading between the lines : the impact of Key Audit Matters’ (KAMs) readability and informative value on audit reports in an emerging market
  4. Proposing the throughput model as a potential cognitive-behavioral framework for employing explainable AI/ML technologies for fraud risk assessments: an exploratory empirical investigation
  5. Accounting and auditing in the age of blockchain technology: review and research agenda
  6. Charting the course: embedding corporate digital responsibility into service organizations’ decision-making
  7. Digital transformation and corporate accountability: biodiversity disclosure via social media in the food sector
  8. Shaping digital innovation responsibly: why ethics, law, and social impact can't be afterthoughts
  9. Women on Corporate Boards and Sustainability Reporting: A Proposed Integrated Framework of Determinants and Impacts
  10. Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession
  11. When ‘Places’ educate: hacking accounting education through spaces
  12. Developing a Framework for Integrated Thinking and Reporting that Leads to Sustainable Development—Interventionist Research
  13. The Sustainability Performance of SMEs in Industry 5.0: A Proposal for a Synergetic Digital Sustainable Development Maturity Model (SDSDMM)
  14. Is Integrated Reporting still relevant for the capital markets? Evidence from a voluntary setting—The case of environmental and social sensitive European companies
  15. The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making
  16. Exploring the causal relationship between PM 2.5 air pollution and urban areas economic welfare and social‐wellbeing: Evidence form 15 European capitals
  17. Exploring the uncharted territories: a structured literature review on cryptocurrency accounting and auditing
  18. Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services*
  19. Societal sustainable development and long‐run economic growth: How do we stand?
  20. ACCOUNTING OPTIMISED SKILL SET AND THE FOURTH INDUSTRIAL REVOLUTION - THE VIEW OF PROFESSIONAL ACCOUNTING BODIES
  21. Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector
  22. Generating students’ loyalty towards the sustainable university during the later COVID-19 pandemic
  23. Financial sustainability of oil and gas companies—basis for building resilience strategies
  24. The path of universities to sustainability: Students perspectives during the COVID-19 pandemic
  25. Gender Discrimination Insights in Romanian Accounting Organisations
  26. The Transformation of the Romanian Economy Through Privatization and Internationalization
  27. A HOLISTIC REVIEW OF DETERMINANTS AND EFFECTS OF INTEGRATED REPORTING ADOPTION
  28. Emerging Technologies’ Contribution to the Digital Transformation in Accountancy Firms
  29. Factors Influencing Public Higher Education Institutions’ Performance Reporting in the Romanian Context
  30. Determinants of Foreign Direct Investment in the Least Developed Countries: Static and Dynamic Panel Data Evidence
  31. Intersections of women’s identities in professional accountancy careers
  32. Revealing the corporate contribution to sustainable development goals through integrated reporting: a worldwide perspective
  33. Toward a Sustainable University: Babes-Bolyai University Goes Green
  34. Reflections on the human-algorithm complex duality perspectives in the auditing process
  35. How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting
  36. The Determinants of Green Bond Issuance in the European Union
  37. Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study
  38. Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry
  39. "THE DETERMINANTS OF THE MUNICIPAL BONDS MARKET IN ROMANIA"
  40. Managing change with and through blockchain in accountancy organizations: a systematic literature review
  41. SMEs and IR: Evidence from Romania
  42. EU NON-FINANCIAL REPORTING RESEARCH – INSIGHTS, GAPS, PATTERNS AND FUTURE AGENDA
  43. UK audit reporting practices in the pre-ISA700 (2015 revision) era
  44. The Level of European Companies’ Integrated Reports Alignment to the Framework: The Role of Boards’ Characteristics
  45. Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis
  46. Determining IT Student Profile Using Data Mining and Social Network Analysis
  47. Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU
  48. Corporate reporting metamorphosis: empirical findings from state-owned enterprises
  49. Are Romanian Higher Education Institutions Prepared for an Integrated Reporting? The Case of Babeş-Bolyai University
  50. Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies
  51. Gender as a Dimension of Inequality in Accounting Organizations and Related HR Strategies
  52. “United in diversity” public sector financial, statistical and budgetary reporting in the European Union
  53. Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case
  54. Integrated Reporting Framework Application: A European Case Study in the Financial Sector
  55. Accounting quality and stock price informativeness: a cross-country study
  56. Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix?
  57. Public Sector Accounting, Auditing and Control in Romania
  58. The Mimicry of Integrated Reporting: An Analysis of the Principles-Based Approach
  59. Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania
  60. Audit education role in decreasing the expectation gap
  61. Women Career Paths in Accounting Organizations: Big4 Scenario
  62. The Role of Universities in Consolidating Intellectual Capital and Generating New Knowledge for a Sustainable Bio-Economy
  63. Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence
  64. Valuable insights into “Albina Bank” history revealed by the lecture of digital economic journal “Revista economica” (1899-1918)
  65. Implications of corporate accountability on civil society: the case of Rosia Montana Gold Corporation (RMGC)
  66. Global Perspectives on Frameworks for Integrated Reporting
  67. Accrual Accounting
  68. State-owned Enterprise
  69. Stakeholders' perception about strengthening the audit report
  70. Stakeholders' perception about strengthening the audit report
  71. Consolidated financial statements – a new challenge for the public sector administration
  72. Assessing the legitimacy of HEIs’ contributions to society
  73. Accrual Accounting
  74. Enabling Financial Sustainability Through Integrated Reporting
  75. The integrated reporting system: a new accountability enhancement tool for public sector entities
  76. The integrated reporting system: a new accountability enhancement tool for public sector entities
  77. From CSR and sustainability to integrated reporting
  78. The Heritage of the Transylvanian Accounting School
  79. New Challenges for Internal Audit: Corporate Social Responsibility Aspects
  80. Defining a Methodology for Social Audit Based on the Social Responsibility Level of Corporations
  81. Innovation Development Needs in Manufacturing Companies
  82. Compliance of Non-current Assets with IFRS Requirements Concerning the Information Disclosure – Case Study
  83. Research Agenda on Integrated Reporting: New Emergent Theory and Practice
  84. Accounting for Leases: Differences between Romanian Regulations and IAS 17
  85. The Paradigms of Public Sector Combinations
  86. The Theoretical Foundation of Goodwill - A Chronological Overview
  87. Balancing the Public and the Private Interest – A Dilemma of Accounting Profession
  88. The Integrated Reporting Initiative from an Institutional Perspective: Emergent Factors
  89. Service Performance - Between Measurement and Information in the Public Sector
  90. Integrating Best Reporting Practices for Enhancing Corporate Social Responsibility
  91. Combined Code (June 2008)
  92. Review of the Combined Code 2009
  93. European Union Directive: The 8th Company Law Directive on Disclosure and Transparency
  94. European accounting history: the contribution of Professor I.N. Evian - precursor to the development of accounting in Romania
  95. Agreement and disagreement regarding IASB's proposed changes to accounting for joint ventures
  96. The European position on accounting for joint ventures
  97. Determinants of the Comprehensiveness of Corporate Internet Reporting by Romanian Listed Companies
  98. Important stages in the development of Romanian accounting profession (from 1800 up to now)
  99. Disclosure and Transparency of Romanian Listed Companies
  100. Aspects Regarding Romanian Business Combinations in the Perspective of Eu Adeshion
  101. The Reform of the Romanian Local Public Governments Accounting in the Context of the European Integration
  102. Project Success by Integrating Sustainability in Project Management
  103. Performance Measurement Perceptions in Romanian Higher Education
  104. Challenges of e-Disclosure in Romanian Local Public Authorities
  105. Performance Measurement Perceptions in Romanian Higher Education