2026 March - 5 articles
This article addresses a major challenge in circular economy accounting: assessing the social dimension, particularly social ties, which are often immaterial and difficult to capture. It examines a case study of how a local project managing organic w...
Background: This paper is a systematic review of 100 peer-reviewed articles (2015–2025) related to artificial intelligence (AI) applications in the auditing field, and includes machine learning, natural language processing, robotic process auto...
This study provides a critical examination of Nike’s sustainability reporting by comparing disclosures across six major frameworks: the Higg Index, the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the...
Background: The increasing integration of Environmental, Social, and Governance (ESG) factors into financial decision-making has prompted debate over their impact on corporate credit risk. While many studies suggest that ESG performance may enhance f...
The use of financial derivatives to hedge economic risks presents several operational and financial reporting challenges to corporations. Special hedge accounting treatment is stringent and complex; different accounting treatments may be used for sim...
