Bitcoin has gained increasing attention in academia and industry. This article investigates Bitcoin’s research status and evolution via bibliometric analysis using a dataset of 3,873 publications between 2012 and 2022 from the Web of Science Core Collection. Various bibliometric methods, i.e....

Although the limitations of p-values are well known, researchers continue to (mis)use them for lack of awareness of the alternatives. This monograph comprehensively explains the process of scientific inference, of which the p-value is just one component. The inference process is broader,...

The overwhelming complexity of transfer pricing within income taxation and the number of available materials generates significant entry barriers for conducting adequate research in this field. The objective of this contribution is to briefly depict the most relevant issues and provide basic...

This paper aims to identify, synthesise and classify in a systematic way the most relevant challenges for R&I performance in the EU 27 Member States over the last decade. To tackle this issue, we develop a semantic analysis of the assessments included in the European Commission ERAWATCH and RIO...

Corporate governance research contains ontological assumptions, perspectives and methodologies that enable, but at the same time, restricts our understanding of governance. In this document I present a critique of corporate governance where I will point out some limitations and suggest some...

Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They document a growing number of studies using quasi-experimental methods and provide a critical perspective on this trend as well as the use of these methods in the accounting...