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  • Essay
  • Open Access
246 Views
24 Pages

Tourism ranks among the world’s most economically significant sectors, yet fraud, tax evasion and undeclared work are, in many service-dominated and SME-heavy tourism economies, recurring structural features rather than isolated anomalies. Gove...

  • Article
  • Open Access
393 Views
23 Pages

Sustainability reporting is moving from voluntary narrative disclosure toward regulated, evidence-based and externally assured corporate reporting, creating an assurance problem that artificial intelligence (AI) is expected to help address. Because A...

  • Article
  • Open Access
336 Views
16 Pages

Dynamic Panel Data Estimation in Accounting Research: System GMM as a Benchmark for Financial Statement Analysis

  • Maria Kalogera,
  • Antonios Georgopoulos,
  • Eleftherios Aggelopoulos and
  • Ioannis Ch. Lampropoulos

Dynamic panel data methods, and System GMM in particular, have become a methodological reference point in accounting research, yet their diagnostic performance has rarely been validated against the structural conditions characteristic of Southeast Eu...

  • Article
  • Open Access
698 Views
16 Pages

This study examines whether digital skills demanded within the accounting function are associated with financial reporting quality. Using online job postings for listed firms from 2014 to 2022, I construct a firm-year proxy for accounting digital tal...

(This article belongs to the Special Issue Governance Effectiveness, Reporting Transparency, and Assurance Quality in a Changing Environment)
  • Article
  • Open Access
429 Views
27 Pages

The paper aims to investigate whether regional innovation subsidies have a relevant effect for beneficiary firms, taking into account a couple of different regions in Italy, namely Lombardy and Sicily, characterized by different subsidy rules and loc...

  • Article
  • Open Access
1,214 Views
23 Pages

Artificial intelligence (AI) tools—including audit data analytics, robotic process automation, machine-learning models, and generative AI—are changing how audit teams identify risks, select procedures, and evaluate evidence. At the same t...

  • Article
  • Open Access
1,072 Views
19 Pages

Sustainability, Professional Challenges, Ethics, and AI Orientation in the Accounting Profession: A CB-SEM Analysis of Technological Disconnection in Peru

  • Raúl Caballero-Montañez,
  • Luz Rosario-Polo,
  • Ana Ordóñez-Ferro,
  • Anne Aniceto-Capristám,
  • Ronal Pezo-Melendez,
  • Miguel Andrade-García,
  • Fernando Quiroz-Ponce,
  • Maribel Ruby Mejia Avalos,
  • Diana Ancieta-Gonzales and
  • Carlos Céspedes-Ruiz
  • + 1 author

Artificial intelligence (AI) is transforming the accounting function, but evidence from emerging economies still leaves a central question unresolved: whether the profession’s traditional strengths are sufficient to support this technological t...

(This article belongs to the Topic Artificial Intelligence, Banking, and Financial Risk Management)
  • Article
  • Open Access
976 Views
28 Pages

We examine the association between Environmental, Social, and Governance (ESG) initiatives and corporate performance using a sample of 360 S&P 500 firms from 2010 to 2018. Employing MSCI ESG ratings and controlling for industry and time effects,...

(This article belongs to the Special Issue ESG and the Net Zero Transition: Managing Operations, Finance and Innovation for Sustainability)
  • Article
  • Open Access
734 Views
20 Pages

Enterprise Resource Planning (ERP) systems have long served as the primary infrastructure for internal control in financial governance, functioning as deterministic, auditable systems of record. The emergence of Zero-Trust Architecture (ZTA) and arti...

  • Article
  • Open Access
717 Views
15 Pages

Service provision often requires financing that does not coincide with the normal transaction activity of the current fiscal year. The deferred outflow is a method that allows for both policy implementation and funding transparency. No previous resea...

  • Article
  • Open Access
1,228 Views
21 Pages

While artificial intelligence offers significant efficiency gains, accounting professionals evaluate adoption readiness through the specific lens of task-level accountability. This study draws on structured task-perception ratings from 24 practitione...

(This article belongs to the Special Issue Governance Effectiveness, Reporting Transparency, and Assurance Quality in a Changing Environment)
  • Article
  • Open Access
1,464 Views
29 Pages

Digital tax reforms are implemented through staged, publicly announced milestones, yet policymakers rarely have timely indicators of whether these signals mobilize information-seeking and whether such demand can be anticipated for operational plannin...

  • Article
  • Open Access
1,335 Views
30 Pages

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...

  • Review
  • Open Access
1 Citations
10,522 Views
27 Pages

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...

  • Article
  • Open Access
2 Citations
7,566 Views
16 Pages

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...

(This article belongs to the Special Issue Accounting for the Circular Economy)
  • Article
  • Open Access
2,746 Views
34 Pages

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...

  • Article
  • Open Access
3 Citations
2,189 Views
19 Pages

Explanatory Factors of Materiality Disclosure in the Non-Financial Reporting of European Listed Companies

  • Miguel Gomes,
  • Fábio Albuquerque and
  • Maria Albertina Barreiro Rodrigues

This study analyses disclosures on materiality in non-financial information (NFI) reporting by examining their likely explanatory factors, including entities’ financial or structural characteristics, governance features, and contextual factors,...

(This article belongs to the Special Issue Rethinking ESG and CSR: Advancing Transparency and Integrity in Corporate Governance)
  • Article
  • Open Access
1 Citations
2,988 Views
41 Pages

Redefining Development Through Logistics Performance and ESG Metrics

  • Panagiotis Karountzos,
  • Damianos P. Sakas,
  • Dimitrios K. Nasiopoulos and
  • Kanellos Toudas

This study investigates the systemic interrelations between logistics performance, environmental performance, sustainable development progress, and institutional governance. While the existing literature often examines these dimensions separately, th...

(This article belongs to the Special Issue Rethinking ESG and CSR: Advancing Transparency and Integrity in Corporate Governance)
  • Article
  • Open Access
2,502 Views
11 Pages

This research examines investing decisions when the company under consideration has an auditor with other clients who have had financial statement restatements and regulatory enforcement actions. Another issue addressed is whether investors’ to...

  • Article
  • Open Access
3 Citations
4,585 Views
39 Pages

This study investigates the influence of drone technology on the quality of Saudi financial reports through the integration of Artificial Intelligence (AI) and big data. The study’s mixed-method approach is based on a bibliometric analysis of p...

  • Article
  • Open Access
4,249 Views
16 Pages

This study investigates the credibility of disclosures and examines the reporting protocols in place, utilizing logistic regression models. While various background factors were analyzed, certain associations emerged. This suggests that the logistic...

(This article belongs to the Special Issue Rethinking ESG and CSR: Advancing Transparency and Integrity in Corporate Governance)
  • Article
  • Open Access
3,313 Views
16 Pages

Digitized Accounting and Obstacles to Optimized Strategic Decisions

  • Garyfallos Fragidis,
  • Alkiviadis Karagiorgos,
  • Grigorios Lazos and
  • Giorgos Tsanidis

The rapid developments in technology have brought about significant changes regarding accounting information extraction as a tool for optimized administrative and strategic decisions. The implementation of electronic bookkeeping as a dynamic applicat...

  • Article
  • Open Access
1 Citations
6,102 Views
23 Pages

This study provides the first evidence of the propensity of globally large industrial US and European firms to adopt enterprise risk management (ERM) processes in response to the recent challenges of systematic global risks associated with pandemics...

  • Article
  • Open Access
6 Citations
11,315 Views
17 Pages

This study examines the effect of environmental, social, and governance (ESG) performance on the persistence of firm value among publicly listed companies in Taiwan from 2016 to 2023, using survival analysis. This approach addresses a gap in the lite...

  • Article
  • Open Access
4 Citations
8,140 Views
24 Pages

This study examines the feasibility of using financial ratios and non-financial variables to predict audit opinions (qualified or unqualified) for firms listed on the Athens Exchange (ATHEX) from 2018 to 2022. Using 450 firm-year observations from 90...

  • Article
  • Open Access
4 Citations
4,699 Views
15 Pages

Integrated Reporting and Assurance in Emerging Economies: Impacts on Market Liquidity and Forecast Accuracy

  • Felipe Zúñiga,
  • Roxana Pincheira,
  • Macarena Dimter and
  • Bárbara Quinchel

This article examines whether the presentation of integrated reports (IRs), the external assurance of non-financial information, and the use of auditing standards affect market liquidity and the accuracy of earnings per share forecasts in the Chilean...

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Account. Audit. - ISSN 3042-6618