Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape

2024-9-3

Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?

2024-8-27

Dysfunctional audit behavior: exploring the impact of longitudinal work experience and gender

2024-8-27

Carbon management accounting an evolving approach to enhance transparency and accountability in accounting and reporting practices

2024-8-20

Business intelligence system adoption and the leveraging of reporting process capabilities

2024-8-13

Financial accountability discharged from local government financial statements: an institutional theory approach to accounting change

2024-8-3

Legitimacy and anti-corruption disclosures: insights into the early effects of the European Non-Financial Reporting Directive

2024-7-29

Demystifying the time varying linkage among ESG compliant, fintech and artificial intelligence stocks

2024-7-23

Trust and management control archetypes in public-private partnerships

2024-7-16

Management control practices for the sustainability transformation in the European construction industry

2024-7-12

Corporate disclosure and firm value: do audit quality and foreign listing matter?

2024-7-12

Mapping the path to sustainable accounting: a DEMATEL-based analysis of key factors influencing effective extended producer responsibility in the circular economy

2024-7-10

Stakeholder pressure and SMEs sustainability information disclosures: why perceived benefits and sustainability knowledge matter

2024-7-3

Digital disruption: unveiling antecedents propelling the revolution in contemporary accounting practices

2024-6-19

Influence of level of assurance, assurance provider type, and investors’ personality in greenhouse gases reporting for social responsible investment

2024-6-18

Digitization strategy and innovation performance of microfinance institutions: mediating role of innovation capability

2024-6-17

Tax departments in multinationals: organizational tax police or enabling business partner?

2024-6-14

Role of ERP systems in management accounting in SMEs in Saudi Arabia

2024-6-13

Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity

2024-6-12

Does top executive gender diversity matter for the value relevance of ESG controversies? Empirical evidence from European tech firms

2024-6-7

Evaluating the influencing factors and effects of the digitalization of management control

2024-5-27

Emerging trends of environmental accounting research: a science mapping approach

2024-5-13

Sustainable accounting quality and its impact on financial success aligned with SDGs

2024-5-1

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

2024-4-18

Effects of socialization mechanisms on managers’ desire to have a significant impact through work: evidence from the banking sector

2024-4-17

Corporate board, assurance and sustainability reporting practices: a focus on selected African countries

2024-4-17

Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions

2024-4-9

Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

2024-4-3

Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years

2024-4-2

Determinants and impact of strategy-driven manufacturing accounting techniques on organisational competitiveness: a structural equation modelling approach

2024-3-29

Enterprise risk management (ERM) adoption in developing and developed markets: a comparative study

2024-3-29

Gender and engagement partner quality

2024-3-15

The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraud

2024-2-29

The persuasion of performative technologies: constructing calculating selves in universities

2024-2-23

Indonesia’s local government internal auditors (LGIAs): reflecting on low motivation in enhancing their dynamic capabilities while being the spearhead of responsible auditing

2024-2-19

Looking at the relationship between growth and profitability: the role of cost stickiness as a strategic liability

2024-2-19

The moderating impact of the audit committee on the relationship between audit quality and market reactions in South Africa

2024-2-15

Agents’ context-specific conduct in making strategic investment decisions

2024-2-13

Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context

2024-2-12

Reducing dishonest disclosures during expense reimbursement: investigating the predictive power of the technology acceptance model with a corporate governance perspective

2024-2-8

CSR disclosure and investor social preferences: heterogenous investor responses to media reports on corporate greenwashing

2024-1-26

Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding system

2024-1-5

Mobilising a shared service centre in a power-dominant context: an actor-network analysis in a Chinese state-owned enterprise

2024-1-2

Mobilising a shared service centre in a power-dominant context: an actor-network analysis in a Chinese state-owned enterprise

2023-12-29

Sustainable development goals in the hospitality industry: a dream or reality?

2023-12-15

Digital maturity index for accounting firms

2023-12-13

Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia

2023-12-6

Dynamic external environment and value creation in small and medium-sized accounting practices: a sensemaking perspective

2023-11-23

Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies

2023-11-22

Budgeting changes and success: abandonment, reform or stability in Finnish manufacturing firms?

2023-11-17