This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized...

The worldwide demand of young academics has constantly expanded throughout the last decades. The minimum requirements for entering the global academic labor market have increased and PhD students need to rise up to the expectations of a progressively demanding profession. This paper aims to fill...

This study is about the importance of statistical instruments in the audit process. No theory has any value without a practical finality. If we are not using adequate tools and technologies to highlight the importance of the audits from a practical standpoint, we wouldn’t be able to improve on...

Purpose This paper aims to inquire about the types of measurements used by international university rankings and their connection to the higher education institutions’ (HEIs) third mission activities, namely, the contribution to society. Design/methodology/approach The paper is based on a...

The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one...

The present investigation is aiming to provide a general overview of academic literature on related party transactions topic. The study is based on the positive perspective and on fundamental (descriptive – conceptual) research type. The main investigation techniques used were: the literature...

The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...

Our paper develops a literature review on fair value studies. The purpose of thestudy is to synthesize the main results of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use of literaturereview methodology. After briefly...

According to the disclosure requests of IAS 23 Borrowing Costs, companies areto include the following elements within their annual reports: accounting policies adopted bythe firms, value of capitalization for borrowing costs and capitalization rate. This paperinvolves an empirical research,...