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...
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...
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...
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...
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...
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...
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...
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,...
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...
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...
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...
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...
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...
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 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 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...
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...
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...
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...
Past studies have observed that the low (high) accrual portfolio in the accrual anomaly consists of firms with high (low) credit risk, and have suggested that the abnormal return in the accrual anomaly arises from buying (selling) stocks with high (l...
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...
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...
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...
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...
Accounting and auditing are undergoing an unprecedented evolution as institutions, businesses, and individuals recognize the need for every action to contribute to mitigating climate change [...]
