Research Question - Is there an association between ESG factors disclosure and the firm's value for the companies acting in energy sector? Motivation - Identifying whether a connection exists between the ESG factors disclosure and firm's value is a current and much debated matter, with a focus...

Research Question - Does the use of IS in family businesses differ significantly from non-family businesses? Does professionalisation of accountants positively impact the use of IS, and is there a difference between family and non-family businesses? Motivation - Research indicates family...

Research Question - What are the measures or proxies used to evaluate Cost System Design (CSD) performance in the literature? What are the contextual factors studied in relation to CSD in the literature? Motivation - Evaluating the effectiveness of a cost system design should be linked to how...

Purpose- The study attempts to explain management accountants' satisfaction in terms of the job they do and the system they use, develops a profile of factors impacting such satisfaction, and analyzes the implications of satisfaction on contextual factors like value creation, profitability etc....

Purpose – This paper aims to identify the significant determinants of the production and profitability of audit services in Tunisia. Design/methodology/approach – Based on a sample of 299 audit engagements from Tunisian audit firms and spanning the period from 2016 to 2018, the researchers...

Research question -This paper investigates the impact that specific audit quality dimensions have upon European Union Banks' income smoothing behavior. Motivation - Although previous studies have investigated the characteristics of audit quality, little is known about the audit quality in the...

Research Question- How are corporate narratives used to build and restore corporate legitimacy? Motivation- Under certain circumstances, managers may be motivated to control stakeholders' perception regarding organizational performance. As such, this study makes use of sustainability disclosures...

Research Question - What are the requirements and expectations of each class of external stakeholders? Is there any convergence between the identified expectations? Motivation - There is a large variety of stakeholder expectations that universities are confronted with in their permanent search...

Research Question - What is the degree of formal harmonization between IFRS and the national accounting framework currently applied by the non-banking financial institutions (NBFI) in Romania? Motivation - Measuring the degree of formal accounting harmonization is beneficial in the context of...

This pitch research letter (PRL) is shaped by the pitch mold initiated by Faff (2015, 2019), for the proposed research project on the relationship between total quality management (TQM) and business performance: The mediating role of innovation performance and organizational learning culture...