This paper aims to provide a state-of-the-art overview in research on Accounting Information
Systems, analyzing scientific production characteristics and identifying this topic research …

The study explores the area of academic policy recommendation translated and
untranslated into the directive proposal. We utilise the unique moment of the European …

Creative accounting has its background since early studies in 1975, until the present time. It
continues to be a subject of great interest for the companies and interested parties. Thus, the …

In fields with high science linkage, such as the nanocarbon field, trends in academic papers
are particularly important for identifying future technological trends. The use of the number of …

This paper builds upon prior research regarding the quest for a sustainable measuring
method. Here, we present a method to integrate sustainability and financial accounting at …

The primary purpose of the accounting profession is to provide quality information to the
market that facilitates the allocation of resources. The context in which it operates must …

Construction Engineering and Management (CEM) is a broad domain with publications
covering interrelated subdisciplines and considered a key source of knowledge sharing …

The purpose of the study is to identify a sustainability development measure. The United
Nations announced 17 development objectives in Agenda 2030. This research attempts to …

The post-Altman models suffer from moral amortization. This paper asks whether models
developed in one country can be applied in other economies. One of the characteristics of …

Purpose With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing
profession was replaced with standard setting and oversight by the government. The authors …