The aim and purpose of this paper is to present the authors‟ viewpoints regarding three misguided beliefs concerning Intellectual Capital (IC); (i) IC definition, (ii) IC categorization and (iii) IC reporting framework. More specifically, due to the fact that general agreement on these aspects...

This study contributes to the understanding of Corporate Governance term by using content analysis on twenty two definitions, dated from 1992 to 2010. We developed a six-dimensional framework and we calculated the frequency count using Internet search engine. Our results reveal that the more...

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

In recent years, accounting and finance scholars have shown a growing interest in employing machine learning for academic research. Combining bibliographic coupling and literature review, this study analyzes 384 papers from 80 established quality journals in the field of accounting and finance...