Previous studies on companies listed on the Bucharest Stock Exchange (BSE) revealed that most of these entities do not meet the new corporate governance requirements about independent directors, Audit Committee members and the general recommendations of transparency. Companies that apply a lower...

Research question: As a newly developing area, this paper aims investigate recent developments and applications of social responsibility practices in Turkey and in the neighboring regions in a comparative way. Motivation: The sustainability reporting is relatively a new subject in Turkey both in...

This study is an empirical research that aims to investigate what the labour market for the financial-accounting segment in Romania require in terms of professional and personal skills developed within the accounting education curriculum in the Romanian universities. Also, we investigate if the...

Corporate Social Responsibility (CSR) has become a popular research stream across scientific disciplines as indicated by the number of publications increasing world-wide. At the same time, this is a very much country-specific notion. In Poland, as in other CEE countries, the development of CSR...

The aim of this study is to examine the corporate social responsibility (CSR) practices and reporting in Turkey, as reflected by the accounting research. Research findings are examined and classified in two main approaches, which are "CSR Awareness" and "Determinants and Impacts of CSR Practices...

The purpose of this study is twofold. First, this study investigates the trends of corporate social responsibility (CSR) reporting and financial performance (FP) in commercial banks in Poland. Second, this study examines the impact of the CSR disclosure of the banks on their financial...

The aim of this paper is to explore the viability of off-shoring of accounting services to foreign companies by providers of such services located in Republic of Macedonia. We have assessed the potentials of accountants in Republic of Macedonian to offer off-shored accounting services by using...

Recent discussions at accounting conferences and workshops suggest that academics are 'deeply divided' on the role and purpose of corporate social responsibility (CSR) accounting. This 'rift' has been created by moves from mainstream accounting researchers to contribute to a body of evidence...

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors' research results designed to examine the Romanian firms' perspective on KM. The authors strive to understand how the audit firms manage their knowledge aiming at providing quality...