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1
Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries
Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries
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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries

Oeconomia Copernicana, 2020-06, Vol.11 (2), p.371-400 [Peer Reviewed Journal]

2020. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016

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2
Earnings management in V4 countries: the evidence of earnings smoothing and inflating
Earnings management in V4 countries: the evidence of earnings smoothing and inflating
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Earnings management in V4 countries: the evidence of earnings smoothing and inflating

Economic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1452-1470

2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1831944

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3
Textual attributes on integrated reporting quality: Evidence in Asia and Europe
Textual attributes on integrated reporting quality: Evidence in Asia and Europe
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Textual attributes on integrated reporting quality: Evidence in Asia and Europe

Cogent business & management, 2022-12, Vol.9 (1), p.1-16 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2111848

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4
The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging market
The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging market
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The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging market

Cogent economics & finance, 2023-12, Vol.11 (1) [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2175457

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5
Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
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Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange

Cogent business & management, 2023-12, Vol.10 (1), p.1-28 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2157975

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6
Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam
Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam
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Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam

Cogent business & management, 2022-12, Vol.9 (1), p.1-12 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2148870

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7
The perceptions of external auditors on the relationship between audit fees and audit quality
The perceptions of external auditors on the relationship between audit fees and audit quality
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The perceptions of external auditors on the relationship between audit fees and audit quality

Cogent business & management, 2022-12, Vol.9 (1), p.1-14 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2113203

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8
Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality
Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality
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Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality

Economic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1170-1189

2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution – Non-Commercial License http://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1820357

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9
Earnings management, related party transactions and corporate performance: The moderating role of internal control
Earnings management, related party transactions and corporate performance: The moderating role of internal control
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Earnings management, related party transactions and corporate performance: The moderating role of internal control

Risks (Basel), 2021-08, Vol.9 (8), p.1-26 [Peer Reviewed Journal]

2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks9080146

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10
TAXONOMY OF FINANCIAL REPORTING IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY: DOMESTIC AND INTERNATIONAL ANALYSIS SCIENTIFIC RESEARCH
TAXONOMY OF FINANCIAL REPORTING IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY: DOMESTIC AND INTERNATIONAL ANALYSIS SCIENTIFIC RESEARCH
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TAXONOMY OF FINANCIAL REPORTING IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY: DOMESTIC AND INTERNATIONAL ANALYSIS SCIENTIFIC RESEARCH

Studia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2023-06, Vol.33 (2), p.49-70 [Peer Reviewed Journal]

2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2023-0008

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11
GROUPING OF MAJOR CHANGES IN CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING AND ANALYSIS OF NEW CHALLENGES
GROUPING OF MAJOR CHANGES IN CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING AND ANALYSIS OF NEW CHALLENGES
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GROUPING OF MAJOR CHANGES IN CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING AND ANALYSIS OF NEW CHALLENGES

Studia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-06, Vol.31 (2), p.20-44 [Peer Reviewed Journal]

2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0007

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12
AGENCY CONFLICTS AND FINANCIAL REPORTING QUALITY
AGENCY CONFLICTS AND FINANCIAL REPORTING QUALITY
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AGENCY CONFLICTS AND FINANCIAL REPORTING QUALITY

Ekonomska misao i praksa, 2023-12, Vol.32 (2), p.495-509 [Peer Reviewed Journal]

2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1330-1039 ;EISSN: 1848-963X ;DOI: 10.17818/EMIP/2023/2.10

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13
External financing and earnings management: Evidence in Vietnam
External financing and earnings management: Evidence in Vietnam
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External financing and earnings management: Evidence in Vietnam

Cogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2147703

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14
Bankruptcy risk, its financial determinants and reporting delays: Do managers have anything to hide?
Bankruptcy risk, its financial determinants and reporting delays: Do managers have anything to hide?
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Bankruptcy risk, its financial determinants and reporting delays: Do managers have anything to hide?

Risks (Basel), 2019-09, Vol.7 (3), p.1-15 [Peer Reviewed Journal]

2019 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks7030077

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15
ANALYSIS OF IMPACT OF CHANGES IN IFRSs ON CONVERGENCE OF ACCOUNTING SYSTEMS IN WORLD
ANALYSIS OF IMPACT OF CHANGES IN IFRSs ON CONVERGENCE OF ACCOUNTING SYSTEMS IN WORLD
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ANALYSIS OF IMPACT OF CHANGES IN IFRSs ON CONVERGENCE OF ACCOUNTING SYSTEMS IN WORLD

Studia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2021-09, Vol.31 (3), p.75-103 [Peer Reviewed Journal]

2021. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2021-0015

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16
Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?
Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?
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Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?

Cogent business & management, 2021, Vol.8 (1), p.1-26 [Peer Reviewed Journal]

2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2021.1938931

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17
Intellectual structure and evolution of accounting conservatism research: Past trends and future research suggestions
Intellectual structure and evolution of accounting conservatism research: Past trends and future research suggestions
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Intellectual structure and evolution of accounting conservatism research: Past trends and future research suggestions

International journal of financial studies, 2021-09, Vol.9 (3), p.1-13 [Peer Reviewed Journal]

2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs9030035

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18
The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic
The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic
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The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic

Zbornik radova Ekonomskog fakulteta u Rijeci, 2020-01, Vol.38 (2), p.453-473 [Peer Reviewed Journal]

2020. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-8004 ;EISSN: 1846-7520 ;DOI: 10.18045/zbefri.2020.2.453

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19
Creative accounting as an apparatus for reporting profits in agribusiness
Creative accounting as an apparatus for reporting profits in agribusiness
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Creative accounting as an apparatus for reporting profits in agribusiness

Journal of risk and financial management, 2020-11, Vol.13 (11), p.1-19 [Peer Reviewed Journal]

2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm13110261

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20
Non-Financial Reporting and Reputational Risk in the Romanian Financial Sector
Non-Financial Reporting and Reputational Risk in the Romanian Financial Sector
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Non-Financial Reporting and Reputational Risk in the Romanian Financial Sector

Amfiteatru economic, 2020-08, Vol.22 (55), p.668-691 [Peer Reviewed Journal]

2020. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1582-9146 ;ISSN: 2247-9104 ;EISSN: 2247-9104 ;DOI: 10.24818/EA/2020/55/668

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