A5046178272- Auditing, Earnings Management, Governance
- Accounting and Organizational Management
- Corporate Social Responsibility Reporting
- Corporate Finance and Governance
- Risk Management in Financial Firms
- Financial Reporting and Valuation Research
- Accounting Theory and Financial Reporting
- Environmental Sustainability in Business
- Blockchain Technology Applications and Security
- Accounting Education and Careers
- Public Policy and Administration Research
- Higher Education Governance and Development
- Business and Economic Development
- Big Data and Business Intelligence
- Intellectual Capital and Performance Analysis
- Gender Diversity and Inequality
- Public Procurement and Policy
- FinTech, Crowdfunding, Digital Finance
- Economic and Business Development Strategies
- Entrepreneurship Studies and Influences
- Sustainability in Higher Education
- Robotic Process Automation Applications
- Impact of AI and Big Data on Business and Society
- Corporate Taxation and Avoidance
- Fiscal Policies and Political Economy
Babeș-Bolyai University
2016-2025
Emanuel University
2023
Kennesaw State University
2023
1 Decembrie 1918 University
2022
Bucharest University of Economic Studies
2022
Bogdan Voda University
2017
Non-financial disclosure has become increasingly popular, as it can satisfy the information needs of a growing range stakeholders. Because traditional financial reports cannot provide comprehensive accountability, several frameworks and guidelines for facilitating non-financial have been developed. Recently, European Union issued Directive 2014/95/EU (EU Directive) subsequent Guidelines 2017/C215/01 [EUG]) to mandate entities public interest convey improve such organizations’ accountability...
Order increases, supply chain disruptions, changing customer behavior, store closures, and more that have been caused by the coronavirus epidemic (COVID-19) will undoubtedly affect online commerce forms of business. The pandemic has a significant impact on digitalization experience well-being in mobile commerce. Since beginning pandemic, sales number shoppers using wireless internet-enabled devices increased tremendously. article develops, an experimental study captures COVID-19 digital...
This paper examines the impact of corporate governance mechanisms on Environmental Social and Governance (ESG) disclosure in utilities sector. We collected data from Eikon Refinitiv database 265 worldwide organisations operating utility sector during 2011–2019 period. Findings evidence that board independence existence a specific Corporate Responsibility (CSR)/sustainability committee constitute positive drivers utilities’ overall ESG levels. Also, size positively influences environmental...
Abstract This study adopts an innovative, holistic research approach based on fuzzy set qualitative comparative analysis (fs‐QCA) to deeply delve into national cultural dimensions' role in affecting banks' sustainability disclosure practices the Eastern European (EE) region. Accordingly, this aims identify whether one or more configurations of dimensions derived from Hofstede's culture framework are conducive higher levels disclosure, using a sample including five largest banks each country...
Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR) in context state-owned enterprises (SOEs) and proposes a longitudinal analysis level IR disclosure (IRD) provided by sample European SOEs for period 2013–2017, accordance with framework requirements. The study also an possible explanatory factors driving IRD. Specific attention is devoted examine influence exerted public ownership on IRD SOEs. Design/methodology/approach IRs published balanced 18 between...
The European Directive 2014/95/EU regulating the disclosure of non-financial information for public interest organisations is enjoying its first years since entering into force in 2017. emerging social, environmental and sustainability issues combination with New Public Management (NPM) reforms, led sector entities to huge demands accountability. Long time before Union (EUD) on information, were pushed demonstrate a broad range stakeholders how resources are used. Accordingly, stakeholders’...
Purpose The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow manage the change. approaches technology (BT) through lens organizational change management, with a specific focus at organization level. Design/methodology/approach A hybrid systematic literature review relevant presented based on recent research papers published highly ranked scientific journals capture how accounting might changes induced BT....
Abstract This paper aims to investigate the relationship between air pollution (PM2.5) and a collection of features related urban areas economic welfare social‐wellbeing based on data collected from number 15 European capitals, for seven years' period (2010–2017). The empirical analysis describes correlation particulate in selected areas. Moreover, PM2.5 pollutions may affect social development these as, both entrepreneurs population are inclined relocate healthier environment. models...
The financial crisis and its negative effects upon the global economy emerged in demand for corporate reporting transparency. This can be attained by issuing integrated reports which sustainability interrelate. In contrast to traditional where responsibility or environmental were separate documents from annual report, integration, report gains commitment environment, social recognition, a more efficient management system. 2011, International Integrated Reporting Committee was submitting...
Grounded in legitimacy theory, this paper contributes to the study of integrated reporting (IR) practices public sector, focusing on state-owned enterprises (SOEs)—organizations situated at boundary between and private sector. The findings demonstrate a fair degree compliance with IR framework (IRF) requirements identify size, social environmental sensitivity conciseness as relevant determinants. Empirical research sector has, date, been minimal.
Purpose This study aims to contribute the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated (IR). paper’s ultimate goal is dig light companies’ main approaches incorporating SDG disclosures into IRs. Design/methodology/approach puts forward both deductive content analysis and an inductive thematic on a sample of worldwide leading IR adopters assess what SDGs they disclose how integrate reports. Meaningful...
Purpose The paper aims to explore the sided challenges facing accounting profession in an advanced digitalised future where humans and robots will collaborate working teams. Design/methodology/approach Employing a qualitative approach, conducts reflexive thematic analysis identify associated socio-ethical risks of digitalisation; it then introduces ethical decision-making model aimed at addressing these challenges. Findings Key professional accountants’ (PAs) refer autonomy, privacy, balance...
This paper investigates integrated reporting by presenting the main theories that surround this new and emergent trend. We analyze previous literature in field of corporate disclosure, non-financial reporting, sustainability providing a deep understanding on process diffusion adoption reports. The represents discourse about claiming institutional theory represent solid research base for studies area reporting. also employ presentation most appropriate methodology data sources consider...
This study investigates the disclosure levels of Romanians listed companies' pre and post implementation European Directive 2014/95 (EUD) in order to explore effects new regulation entered into force January 2017, under institutional lens.Moreover, paper emphasises whether Romanian Energy (Oil & Gas Utilities) companies are delineating, their reports, issues regarding environmental, social, governance (ESG) aspects.The empirical research performed throughout a pre/post effect analysis level...
Green bonds are a new financial tool that has developed rapidly in the context of climate change risks. Their proceeds used to finance only environmentally friendly projects. This paper aims examine determinant factors green issue European Union countries. Using linear regression, we explore impact environmental, social, governance, and macroeconomic indicators on level bond issues period 2014–2019. The results reveal rating, ESG index; fiscal balance, inflation rate, population have...
Purpose The objective of this study is to systematically review the current body literature in order gain insights into progress research accounting and auditing cryptocurrencies, while also highlighting associated risks identifying gaps for future exploration. Design/methodology/approach To achieve this, a structured was carried out, presenting thorough critical assessment available studies focused on cryptocurrencies within domain. Findings analysis reveals that majority has concentrated...
Nowadays, Information Technology (IT) is part of virtually every business, and companies that cannot keep the pace with new technologies will disappear over time. Due to their nature specific activities exceeding other areas, professional accounting auditing services can improve performance through Robotic Process Automation (RPA). Furthermore, RPA contribute increasing credibility profession, as well streamlining activity in order comply requirements imposed by standards but much lower...
The abundance of new innovative data sources creates opportunities and challenges for all professions professionals working with information. One these is the management accountant (MA). Although their tasks have expanded over time especially recently, MAs not fully employed available internal external to describe, diagnose, visualize, predict prescribe possible solutions that enable smart decisions positive effects on businesses. Thus, paper investigates impact Big Data, including Data...
Digitalization becomes a key strategy for the success of businesses, which in today’s critical times, are under remarkable pressures and diffused uncertainty. The rapid pace digitization is forcing deep changes modus operandi organizations. This phenomenon even more so true accounting organizations considering that, by implementing blockchain, RPA, cloud, big data, cybersecurity, AI, accountants might have most digitized workplace all. purpose this paper to explore how these emergent...
Abstract The United Nations' 2030 Agenda for Sustainable Development proposes the ambitious goal of an inclusive and sustainable economy. Thus, a realistic assessment individual countries' possibilities to implement Goals might provide helpful insights. We seek contribute existing literature by proposing working framework assessing, at country level, impact long‐run economic growth on societal development. is based composite models from Structural Equation Modeling‐SEM with Partial Least...
Purpose This paper aims to investigate the relationship between audit committee’s (AC) cash compensation and related-party transactions (RPTs). also explores whether affiliation of directors on AC has a differential effect association members’ RPTs. Design/methodology/approach uses data from Chinese-listed firms for period 2007 2017 use ordinary least square regressions, test To alleviate endogeneity concerns, this applies generalized method moment, two-stage regression technique Granger...
This editorial explores the idea of 'place' as an active educator in accounting education, emphasizing role diverse metropolitan locations shaping student learning. Through Sustainable Futures Hackathon - Hacking Place Accounting, global educators engaged with six unique case sites to collaboratively develop learning materials that integrate local contexts. Findings highlight place-based education is a student-centered approach fosters authentic learning, promotes autonomy, and connects...
Purpose This study aims to investigate gender equality reporting and disclosure in Europe from a bidimensional perspective. First, it explores the Western versus Eastern cultural context, second, compares substantive symbolic legitimacy strategy of disclosure. Design/methodology/approach The authors performed qualitative analysis using two-step approach. deductive content analysis, highlight which issues are most disclosed. Second, an inductive thematic reveals approaches followed disclosing...