Research Questions - To what extent do the various corporate reporting channels, documents, and instruments incorporate the issues identified in the literature as affecting human capital? Which aspects are taken into account by Romanian healthcare companies regarding the reporting of human...

Research Question - This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences. Motivation - The literature has not fully investigated the incentives of XBRL adoption and its...

Research Question - Does Good Corporate Governance have a moderating effect on the relationship between Corporate Social Responsibility and Real earnings management? Motivation - Nowadays, the relationship between responsible governance and REM has gained momentum in the accounting and financial...

Research Question - Can the F-Score predict the stock market returns in the cross section of international stock markets? Motivation - The majority of the literature, in the area of the F-Score metric, has examined whether it can be used to predict future financial profitability, the...

Motivation - Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable income of everyone. In every sector...

Research Question- Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it? Motivation- There have been many studies in the past few...

Research Question - Does the corporate governance codes from 18 Emerging European countries respect the European Commission recommendations? Motivation - The corporate governance is a wildly debated topic in the literature but only few studies are addressed to the level of compliance between the...

Research Question - What are the factors that influence the intention of Tunisian accounting firms to adopt the "XBRL" accounting information system? Motivation - The low level of awareness about XBRL adoption especially in developing countries and the latest developments of this information...

This brief essay uses the pitching research initiated by Faff (2015, 2019) to find a new research direction in financial technology (Fintech). The pitch structure underscores the key components of research strategically. The objective of this study is to explore a new area by adopting the...

Background - With the progressive development of blockchain technology, its potential influence on the accounting and auditing professions is of interest to academia and practitioners. As the technology gains acceptance in businesses such as banking, stock exchanges, insurance, law, government...