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Engineering Reports, Volume 8, Issue 4, April 2026.The proposed model showed stable improvements in key operational indicators, including funding cost, liquidity buffer, and operational efficiency. It also outperformed the baselines in metrics related to tail risk control, maximum drawdown, cash gaps, and compliance triggers, demonstrating superior robustness and internal control performance.
Qianqian Wang, Tong Zhang
wiley +1 more source
Journal of Vasyl Stefanyk Precarpathian National UniversityThe purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems.
Arta Hoti Arifaj, Visoka Vjollca Hasani
doaj +1 more source
Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry
Business Strategy and the Environment, Volume 35, Issue 3, Page 4521-4537, March 2026.ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo +5 more
wiley +1 more source
THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD [PDF]
More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to ...
Vasile Florescu, Catalin Georgel Tudor
core
Algorithmic clearance as professional communication: public traces from AI-augmented auditing
Frontiers in CommunicationAI auditing is discussed as detection: systems find anomalies, classify risk, and expand audit coverage. This article shifts attention to a quieter communicative function: AI outputs also tell professionals where to keep looking and where an area may be ...
Yuhao Xiong +2 more
doaj +1 more source
The Price of Trust: How CEO Behavioral Integrity Shapes the Cost of Equity Capital
International Review of Finance, Volume 26, Issue 1, March 2026.ABSTRACT This study examines the relationship between CEO behavioral integrity (BI)—defined as the consistency between a leader's words and actions—and a firm's implied cost of equity capital (COEC). Drawing on the managerial style literature, we conceptualize BI as a distinct, communication‐based trait that reflects the credibility of executive ...
Hao Sun +3 more
wiley +1 more source
Green, Blue and Digital Economy JournalThe article is devoted to the problems of the methodology of simplified accounting in Ukraine. The purpose of the article is to generalise the methodological basis of simplified accounting, as well as to identify the transformation of the components of ...
Vadym Novikov
doaj +1 more source
Following the blind? Database coding policies and the case of IFRS noncompliance
Contemporary Accounting Research, Volume 42, Issue 4, Page 2614-2645, Winter 2025.Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali +3 more
wiley +1 more source
USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS [PDF]
One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology.
Florin Mihai +2 more
core
Does the linguistic complexity of annual reports affect the corporate leasing decision?
Journal of Financial Research, Volume 48, Issue 4, Page 1700-1737, Winter 2025.Abstract Using a sample of 94,697 US firm‐year observations from 1994 to 2017, we document that annual report complexity is positively and significantly associated with a firm's operating lease ratio. In addition, we find that financially constrained and weakly governed firms with complex financial reports lease more. Finally, by employing a difference‐
Danlin Chi +3 more
wiley +1 more source