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Year of publication
Subject
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Rechnungswesen 24,611 Accounting 21,754 Theorie 2,380 Theory 2,342 IFRS 2,279 Wirtschaftsprüfung 1,876 Financial audit 1,828 Jahresabschluss 1,228 Deutschland 1,221 Reporting 1,217 Berichtswesen 1,211 Betriebswirtschaftsstudium 1,200 Bilanzierungsgrundsätze 1,199 Graduate business education 1,198 USA 1,184 Accounting standards 1,178 Financial statement 1,156 Bilanzpolitik 1,140 Accounting policy 1,126 Germany 1,065 United States 1,064 Controlling 1,024 Welt 983 World 967 Großbritannien 937 Buchführung 907 Management control 889 Corporate Governance 830 United Kingdom 826 Corporate governance 810 Bibliometrics 782 Bibliometrie 782 Kostenrechnung 715 Unternehmenspublizität 709 Corporate disclosure 708 Betriebliche Finanzwirtschaft 674 Managerial finance 654 Cost accounting 618 Students 605 Studierende 605
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Online availability
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Undetermined 6,791 Free 4,796 CC license 449 Digitizable 15
Type of publication
All
Article 12,484 Book / Working Paper 11,639 Journal 484 Other 3 Database 1
Subcategories
All
Article in journal 9,899 Book section 1,578 Textbook 1,037 Working paper 458 Proceedings 338 Case study 270 Glossary included 182 Reference work 109 Handbook 74 Government document 56 Guidebook 50 Introduction 46 Literature review 28 Biography 21 Statistics 12 Law 10 Report 5 Review 3
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Language
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English 20,434 German 3,074 Undetermined 669 Russian 166 Polish 121 French 85 Spanish 27 Swedish 17 Slovak 15 Ukrainian 14 Czech 13 Italian 12 Bulgarian 10 Hungarian 9 Dutch 9 Romanian 8 Portuguese 7 Danish 5 Finnish 5 Albanian 4 Turkish 4 Chinese 4 Norwegian 3 Serbian 3 Afrikaans 2 Arabic 2 Estonian 2 Indonesian 2 Georgian 2 Latvian 2 Croatian 1 Lithuanian 1 Malay (macrolanguage) 1 Slovenian 1
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Author
All
Nobes, Christopher 55 Weygandt, Jerry J. 48 McGee, Robert W. 47 Horngren, Charles T. 46 Riahi-Belkaoui, Ahmed 45 Zeff, Stephen A. 42 Kieso, Donald E. 40 Parker, Robert H. 40 Vasarhelyi, Miklos A. 38 Weißenberger, Barbara E. 37 Funnell, Warwick 36 Parker, Lee David 36 Biondi, Yuri 35 Bragg, Steven M. 34 Cooper, David J. 34 Schaltegger, Stefan 34 Doupnik, Timothy S. 33 Weetman, Pauline 33 Wild, John J. 33 Kimmel, Paul D. 32 Baker, C. Richard 31 Edwards, John Richard 31 Harrison, Walter T. 31 Sangster, Alan 31 Tinker, Anthony 31 Wagenhofer, Alfred 31 Hiebl, Martin R. W. 30 Küpper, Hans-Ulrich 30 Lehman, Cheryl R. 30 Sunder, Shyam 30 Ezzamel, Mahmoud 29 Penman, Stephen H. 29 Atrill, Peter 28 Hoque, Zahirul 28 Leuz, Christian 28 Quinn, Martin 28 Askarany, Davood 27 Bornhofen, Manfred 27 Bornhofen, Martin C. 27 Busse von Colbe, Walther 27
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Institution
All
World Bank 167 Springer Fachmedien Wiesbaden 50 OECD 37 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 24 National Bureau of Economic Research 18 NWB Verlag 16 World Bank Group 15 Edward Elgar Publishing 14 American Accounting Association 13 Verlag Dr. Kovač 13 Business & Economics Society International 12 European Parliament / Directorate-General for Internal Policies of the Union 12 Institut der Wirtschaftsprüfer in Deutschland 12 World Scientific (Firm) 12 Chartered Institute of Management Accountants 11 De Gruyter Oldenbourg 11 UVK Verlagsgesellschaft mbH 11 Verlag Franz Vahlen 11 European Investment Bank 10 American Institute of Certified Public Accountants 9 Erich Schmidt Verlag 9 Europäische Kommission 9 Institute of Chartered Accountants in England and Wales 8 KLS Accounting & Valuation GmbH 8 Shaker Verlag 8 Association of University Programs in Health Administration 7 European Commission / Directorate-General for the Budget 7 European Commission / Joint Research Centre 7 IDW-Verlag 7 International Accounting Standards Board 7 Springer International Publishing 7 Wiley-VCH 7 Canadian Academic Accounting Association 6 Coopers & Lybrand Deloitte <London> 6 European Banking Authority 6 Friedrich-Schiller-Universität Jena 6 Haufe-Lexware GmbH & Co. KG 6 Information Resources Management Association 6 Sveučilište u Splitu / Sveučilišni odjel za stručne studije 6 Accounting Research Center 5
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Published in...
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Critical perspectives on accounting : an international journal for social and organizational accountability 418 Accounting, auditing & accountability journal 308 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 256 Issues in accounting education 255 The accounting review : a publication of the American Accounting Association 178 Journal of accounting education 171 Accounting horizons : a quarterly publication of the American Accounting Association 138 International journal of critical accounting : IJCA 131 SpringerLink / Bücher 124 The British accounting review : the journal of the British Accounting Association 116 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 115 Advances in accounting education : teaching and curriculum innovations 108 Management accounting research 102 Accounting forum : advancing the interdisciplinary and global connection of accounting research 89 Journal of accounting & economics 88 Accounting history review 86 Meditari accountancy research 82 Cogent business & management 81 Journal of accounting and public policy 81 Springer eBook Collection 81 The international journal of accounting : TIJA 81 Journal of emerging technologies in Accounting 80 Journal of accounting & organizational change 79 Journal of accounting & management information systems : JAMIS 78 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 77 Abacus : a journal of accounting, finance and business studies 76 Journal of applied accounting research 76 Journal of business ethics : JOBE 74 The journal of corporate accounting & finance 72 European accounting review 71 Advances in accounting : a research annual 68 Journal of financial reporting & accounting : JFRA 68 Qualitative research in accounting & management : QRAM 66 Pacific accounting review 64 Accounting research journal 63 Asian review of accounting 62 Accounting and business research 61 Accounting perspectives : a journal of The Canadian Academic Accounting Association 59 Accounting, Economics, and Law : AEL ; a convivium 59 Journal of accounting research 57
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Source
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ECONIS (ZBW) 22,451 USB Cologne (EcoSocSci) 2,014 OLC EcoSci 96 USB Cologne (business full texts) 20 EconStor 20 ArchiDok 7 BASE 3
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Showing 1 - 50 of 21,854
 
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Empirical analysis of deferred tax accounting under IFRS (IAS 12): An international comparison of diversity in practice
Spindler, Lena; Hacker, Bernd - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634147
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Green financing and SMES performance in South Africa : role of environmental management accounting practice
Adejayan, Adeola Oluwakemi; Doorasamy, Mishelle - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617021
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Avoided emissions : accounting for carbon beyond the balance sheet
Mota-Nieto, Jazmin - 2026
This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or emissions that never occur because cleaner products, services, or decisions replace higher-carbon alternatives. While companies are increasingly developing solutions that reduce...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618198
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Spotlight on sustainable finance and managerial accounting : the analytical triad for a profitable and sustainable future
Lulaj, Enkeleda - 2026
This study, focused on sustainable finance and management accounting, explores the analytical triad of vsCHA (Value and Supply Chain Analysis), COA (Cost Analysis), and CIA (Continuous Improvement Analysis), examining their interactions and their impact on firm sustainability. Data were...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609783
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Examination of the effects of the transition on IFRS based on the Du-Pont analysis
Szekeres, Alexandra; Ildikó, Orbán; Gergő, Tömöri - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614220
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Ethical leadership as a catalyst for positive relationships : how fairness and trust encourage knowledge sharing in audit firms
Asadi, Hossein; Nassirzadeh, Farzaneh; Askarany, Davood - 2026
In knowledge-intensive professions such as auditing, positive workplace relationships are essential to effective performance. Yet, the specific mechanisms through which ethical leadership encourages critical, collaborative behaviours, such as knowledge sharing, remain underexplored. This study...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615432
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Cultural governance and earnings quality : the role of corporate values and managerial ability
Arian, Adam; Timilsina, Sabina; Gamage, Pandula; Sands, John - 2026
This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616397
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Does accrual accounting make municipalities spend less?
Caiazza, Stefano; Fiordelisi, Franco; De Simone, Elina; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592850
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Tension in financial reporting : reacting to a peer bankruptcy announcement
Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597293
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Digital platforms and hybridized social sector accountability : a critical discourse analysis of promotional material
Ahearn, Elizabeth-Rose; Mai, Catherine; Marston, Greg - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590824
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Pilot U.S. physical and monetary energy flow accounts
Chambers, Matthew L.; Highfll, Tina; Van Duym, Dirk - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015604333
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Variations in accountability systems of informal taxation across regions in Kaduna State, Nigeria
Iormbagah, Jacob - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605920
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Exstrategic management accounting and competitiveness affecting sustainable performance : the moderating role of organizational learning capability and competitive culture
Wichitsathian, Sareeya; Ekkaphol, Sumalee - 2026
This research aimed to: (a) analyze the influence of strategic management accounting information on business strategy, competitiveness, and sustainable performance; (b) investigate the role of mediating variables on business strategy and competitiveness, and (c) study the role of moderating...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625926
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From adoption to accountability : a 1997-2024 bibliometric cartography of ICT in SMEs with accounting & sustainability overlays
Dinanti, Aldila; Januarti, Indira; Handayani, Rr. Sri - 2026
This study investigates the performance and science mapping of ICT adoption in SMEs through a bibliometric analysis of Scopus-indexed publications. We examine how the ICT-in-SMEs literature evolved over 1997-2024 and where accounting and sustainability themes are situated within that corpus....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626631
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Accounting basis and verification : survey evidence from U.S. private firms
Call, Andrew C.; Hendricks, Bradley E.; Labro, Eva; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626688
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Labor and the corporate information environment
Barrios, John Manuel; Choi, Jung Ho; Deller, Carolyn; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627306
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Empirical analysis of deferred tax accounting under IFRS (IAS 12) : an international comparison of diversity in practice
Spindler, Lena; Hacker, Bernd - 2026
This study provides an empirical analysis of deferred tax accounting under IFRS (IAS12), focusing on international and sectoral diversity within the eurozone. While IFRS aims for uniform accounting standards, prior research suggests that national tax, legal, and cultural contexts significantly...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628395
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Artificial intelligence : challenges of AI in accounting
Witowska, Judyta - 2026
Objective: The aim of the article is to present the AI solutions used by accounting departments and the challenges they bring to the accounting field. Research Design & Methods: The article was developed based on the literature, reports of companies which are currently implementing AI solutions...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638739
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National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe
Fujiyama, Keishi; Gray, Sidney J. - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639227
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Bibliometric insights into green accounting research : analysing trends, impact, and theoretical foundations
Yang, Shi; Kythreotis, Alexios - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640638
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Time to act : a research agenda of accoun4ng and control for crisis resilience
Passetti, Emilio; Goffetti, Giulia; Carlet, Enrico; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640963
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Accounting scripts and the politics of compliance : understanding accountants’ roles in anti-money laundering through sentiment and script theory
Lokanan, Mark E. - 2026
This study explores the role of accountants in anti-money laundering (AML) compliance within Canada's non-banking financial institutions, specifically focusing on the real estate, luxury vehicles, and gaming sectors. By utilizing a unique combination of machine learning (ML) and deep learning...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643939
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Digital accounting and financial performance of MSMEs in Indonesia : the mediating role of digital innovation
Maryanti; Mediaty; Arifin, Andi Harmoko; Mas'ud, Anis … - 2026
This study investigates the determinants of financial performance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, addressing the critical issues of low accountability and limited access to capital. Grounded in the Resource-Based View and Dynamic Capabilities Theory, the research...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644209
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Robo-advisory and auditing : internal and external controls
Farahani, Ahmad Hatamabadi; Nahidi, Narmin - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651236
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Carbon accounting quality : measurement and the role of assurance
Gipper, Brandon; Sequeira, Fiona; Shi, Shawn Xiaofeng - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651909
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Carbon accounting quality : measurement and the role of assurance
Gipper, Brandon; Sequeira, Fiona; Shi, Shawn X. - 2023
Book / Working Paper
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Regulatory framework : from traditional accounting to non-financial accounting
Wecxsteen, Jean Daniel; Kendo, Sandra; Kacemi, Oussama; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651969
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Unsupervised machine learning-based financial anomalies, ESG, and accounting conservatism
Prawat Benyasrisawat; Pakawat Kuboonya-arags - 2026
This study empirically examines the joint effect of financial anomaly risk and ESG performance on accounting conservatism using accrual models, market models, and earnings time-series models. Financial anomaly scores are obtained using unsupervised machine learning to identify reporting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652368
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Exploring the role of management accounting education in fostering entrepreneurial mindset development in Zimbabwe
Nyakuwanika, Moses - 2026
The study explores the role of management accounting education in cultivating an entrepreneurial mindset among management accountants and entrepreneurs in Zimbabwe. This study was motivated by the lack of a deep understanding of how management accounting education can contribute to the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653349
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Audit quality characteristics and financial reporting quality among Jordanian small and medium enterprises : a PLS-SEM approach
Alshira'h, Ahmad Farhan - 2026
This study aims to examine the influence of geographical distance, social distance, auditor independence, technical quality, and process quality on the quality of financial reporting, providing a comprehensive understanding of the aspects that determine audit effectiveness. The research employs...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653564
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Preparing financial reporting professionals for virtual asset disclosure and assurance : stakeholder readiness for metaverse-based accounting systems
Jena, Rabindra Kumar - 2026
The rapid emergence of virtual assets, blockchain-based transactions, and immersive digital economies presents major challenges to financial reporting processes (recognition, measurement, disclosure, and assurance). This study aims to investigate stakeholder readiness for digital financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653727
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Integrated reporting quality, tax avoidance, and sustainable development : evidence from South Africa
Abdel-Fattah, Sarah Yasser; Montenegro, Tânia Menezes - 2026
This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent to which the adoption of a Combined Assurance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653732
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Fact-checking politicians
Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2026
We study how politicians respond to the fact-checking of their public statements. Our research design employs a difference-in-differences approach, complemented by a randomized field intervention conducted in collaboration with a leading fact-checking organization. We find that fact-checking...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632215
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Fact-checking politicians
Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2022
Book / Working Paper
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Governing through division
Invernizzi, Giovanna M.; Trombetta, Federico - 2026
We develop a model of partisan factions within an accountability framework. The incumbent leader can implement reforms but faces an internal faction that may undermine reform effectiveness through dissent. Unlike the faction, the leader's preferences align with those of the voter. Dissent...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668716
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AI agents and no-code tools in accounting : a case study
Resende, Miguel - 2025
Advances in Artificial Intelligence (AI) and Large Language Models (LLMs) have transformed accounting by automating repetitive tasks and enhancing the efficiency of financial reporting. However, their implementation raises challenges related to bias, reliability, and professional adaptation....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547405
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E-ledgers carbon accounting
Kaplan, Robert S.; Ramanna, Karthik - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440935
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Quantum computing and cybersecurity in accounting and finance in the post-quantum world : challenges and opportunities for securing accounting and finance systems
Shadan, Huma Habib; Islam, Sardar M. N. - 2025
Quantum technology is significantly transforming businesses, organisations, and information systems. It will have a significant impact on accounting and finance, particularly in the context of cybersecurity. It presents both opportunities and risks in maintaining confidentiality and protecting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015548961
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Blockchain-based solution to enhance carbon footprint traceability, accounting, and offsetting in the passenger aviation industry
Patro, Pratyush Kumar; Jayaraman, Raja; Acquaye, Adolf; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015549118
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Der Kommunalkredit als einzige Quelle der Fremdfinanzierung? : eine Analyse alternativer Fremdfinanzierungsformen für sächsische Kommunen
Hamann, Falk Clemens - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655238
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Does consistent management of accounting and non-accounting information on environmental risks improve the relevance of environmental performance for investors?
Ricca, Bruno; Loprevite, Salvatore; Raucci, Domenico; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655446
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Unfolding crowd-based accountability of a charity fund during the war
Melnyk, Valeriia; Iermolenko, Olga; Cordery, Carolyn - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372882
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The comparative travel expenditure method for ecosystem accounting
Bartolini, Alice; Ferrini, Silvia; Fezzi, Carlo - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373914
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Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting
Schäfer, Ulrich; Pelger, Christoph - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376022
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LGBTQI+ professional accountants and the consequences of stigmatization : an identity work perspective
Ghio, Alessandro; Malsch, Bertrand; McGuigan, Nicholas - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376038
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Business without management : MacIntyrean accounting, management, and practice-led business
West, Andrew - 2025
Alasdair MacIntyre's critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376380
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Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem?
Huy Quang Pham; Kien Phuc Vu - 2025
The current research aims to unveil the interconnection between efectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271980
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Accounting history in the digital age
Leoni, Giulia; Sangster, Alan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330299
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"Going digital" - its place in research into the history of modern accounting
Sangster, Alan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330300
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Accounting history in a digital age : empirical experiences, improving methods and unlocking new research avenues
Quinn, Martin; Murphy, Brid - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330303
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Digitalising medieval accounting research : Andrea Barbarigo's Venetian Cash Account 1430-1434
Kuter, Mikhail; Sangster, Alan; Gurskaya, Marina; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330304
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The ethical CPA : journal of accountancy letters to the editor
Saxton, Gregory D.; Rahaman, Abu Shiraz; Neu, Dean; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330324
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