Research Question- What impact has the implementation of International Public Sector Accounting Standards (IPSAS) had on gross domestic product (GDP) growth in countries that have fully adopted these standards? Motivation- The results of prior research are inconclusive, and more research is...

Research Question- What is the perception of various groups about the accountants' competencies in relation to sustainability reporting? Motivation- Extant research provides conflicting views on the role of accountants in sustainability reporting, their competencies and the role of various...

Research Question- Which are the trends and the impact in the research area covering corporate governance in sensitive industries? Motivation- The research enhances prior literature on corporate governance under specific risk, uncertainty and socio-economic conditions. The referenced topics and...

Research Question- How does intellectual capital, measured by the Value Added Intellectual Coefficient (VAIC) and its components, influence the financial performance of banks in North Macedonia? Motivation- In the evolving landscape of the banking sector, understanding the impact of intellectual...

Research Question- How can a company in the leather industry improve its eco-efficiency? Motivation- In the academic literature, there is a significant number of contributions that address the intersection between accounting and sustainability. However, the number of papers dedicated to...

Research question- How does the disclosure of Environmental, Social, and Governance (ESG) information affect the practice of earnings management (EM) in the Kuwaiti context? Motivation- This research is motivated by the growing emphasis on ESG elements in corporate reporting and governance...

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...

Research question- What are the effects of auditors' characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria? Motivation- Timely issuance of audited annual financial report is highly desirable to various stakeholders against top management insider trading...

Research Question- To what extent earnings management operations are used by Romanian entities listed on a regulated market and what is the impact of these operations on the quality of reported financial information? Motivation- The financial statements reported by each entity are intended to...

Research Question- How has the diffusion of IPSAS in the African region been influenced by contextual factors, external pressures, and the current status of adoption and implementation across African countries? Motivation- Africa seems to be the region where these standards have been most widely...