All Stories

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