| 1 | Costel Istrate
| Accounting and taxation in Romania: from connection to disconnection? | p5..28 | Details |
| 2 | Olfa Ben Salah
| Analyzing the causal relationship between tax avoidance and earnings management: Evidence from the STOXX Europe 600 Index | p29-49 | Details |
| 3 | Georgiana Burlacu
Ioan-Bogdan Robu
| Analysis of accruals earnings management using the Jones Model. The case of Romania listed companies | p50..75 | Details |
| 4 | Mohamed S. El-Deeb
Yasser T. Halim
Ahmed F. Elbayoumi
| CGSC, audit quality, and Internet reporting: The mediation and moderation analysis | p76..106 | Details |
| 5 | Dhouha Bouaziz
Anis Jarboui
| Does the CEO’s entrenchment affect the financial communication quality? Empirical evidence from France | p107..133 | Details |
| 6 | Shakirat Adepeju Babatunde
| The role of IPSAS application in meeting voters yearnings | p134..161 | Details |
| 7 | Christianna Chimonaki
Stelios Papadakis
Christos Lemonakis
| Environmental, social, governance and gender diversity under the adoption of European Di-rective 2014/95/EU | p162..188 | Details |
| 8 | Japhet Imhanzenobe
Olusegun Vincent
Olalekan Aworinde
| IFRS adoption and the value-relevance of financial statements figures in Nigeria | p189..214 | Details |
| 9 | Rachael Modupe Gbadamosi
Muyiwa Ezekiel Alade
| Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria | p215..236 | Details |
| 10 | Bojan Malchev
Atanasko Atanasovski
Marina Trpeska
| Intellectual capital: A key driver of financial performance in the Macedonian banking industry | p237..260 | Details |
| 11 | Iuliana-Madalina Petrica (Papuc)
Chirata Caraiani
Camelia Iuliana LUNGU
Liana-Elena Anica-Popa
| The interconnectivity of ESG research within the realm of sustainability: A bibliometric analysis | p261..290 | Details |