Research Questions- In the present paper the author answers the following research questions: 1) What are the potential strengths of the credit risk model based on the cash flow principle? 2) What are the weaknesses of the accrual-based credit risk model? 3) What are the benefits of the combined...

Research Questions- 1) Can the newly developed by the author methodology based on Timothy Jury's credit risk analysis provide sufficient visibility of the company's financial situation and creditworthiness? 2) Can such methodology based on Timothy Jury's credit risk analysis be a trustworthy...

Research Question- How could we better measure the total tax burden of Romanian listed companies, what was its evolution what factors may influence it. Motivation- In many cases, the accounting literature limit the analyse of the tax burden to the corporate income tax. There are some effective...

Research Question- How do accounting versus non-accounting Romanian students perceive the factors influencing the construction of the ethical self? Motivation- The answer is important in the context of accountants' ethics being increasingly under scruity following corporate scandals. Probably...

This pitching research letter (PRL) describes the application of the pitching research template introduced by Faff (2015, 2021) to a reverse-engineering process in the practice of electronic fetal monitoring (EFM) as a form of defensive medicine with regard to the field of medical technology....

Research Question- To what extent can governance mechanisms (audit committee and board of directors) affect the relationship between dividend policy and earnings management? Motivation- The majority of the literature has showed that dividend policy can influence earnings management. However, the...

Research Question- The principal purpose of this research is to determine the audit quality attributes as perceived by the different stakeholders: financial statements users, preparers and auditors in Tunisia. Motivation- Audit markets have been weakened by recent financial scandals. This led to...

Research Question - This study examines whether bankruptcy prediction models work well during recessionary periods, on an advanced economy, and how their results can be improved, via a methodological approach to change the coefficients of their variables. Motivation - This is the first study to...

Research Question - Our study examines the development of a reliable internal audit plan in the Greek public hospitals, focusing on how to identify, assess and evaluate the relevant risks by the Boards of Directors. Data - We use an exceptional database drawing information from a large sample of...

Research Question - Can the adoption of ABC have a positive impact on the performance of the company? Motivation - We have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance. We want to explore this theme by studying, in addition...