Research Question - Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation - Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea - Firms'...

Starting with 2016, the Romanian authorities decided that 17 state-owned companies should use IFRS in their individual financial statements. The objective of this paper is to analyse how these companies have applied the accounting standards – before the transition to IFRS (2010-2017) –...

Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation - Public resources' management and use, public sector entities' performance, in the context of the economic environment turbulences and of the complexity and...

Research Questions - Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation - A number of studies looked into the hierarchy of earnings thresholds based...

Background - With the progressive development of blockchain technology, its potential influence on the accounting and auditing professions is of interest to academia and practitioners. As the technology gains acceptance in businesses such as banking, stock exchanges, insurance, law, government...

Research Question- What is the impact of uncertainty on the quality of financial reporting in the European Union and whether accounting enforcement is a critical factor? Motivation- The advances made by the European Union (EU) in the field of financial reporting have shown the commitment to...

This study seeks insights into the determinants of the acceptance decision made by Tunisian auditors. Through measurement scales of the auditors' perception of the decision's factors, the Factors Analysis highlights the decision's attributes. In our study, we used questionnaire surveys from 41...

Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of internal auditing? Motivation: Extant...

Research Question- What's the extent voluntary and timely disclosure of environmental information could be explained by the corporate governance? And what's the extent can the media exposure affect the relationship between corporate governance and the quality of disclosure of environmental...