New Challenges in Accounting and Finance

2018 - 2024

Current editor(s): Prof. Dr. Orhan ElmacÄ±

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Examining the Synergy Between Enterprise Risk Management and Internal Audit Functions pp. 1-13: Ms Anjali Suresh Nair, Priya Nair and Anurag Agrawal
Financial Analysts and ESG Factors in Listed Companies: A Critical Review and Future Directions pp. 14-29: Fatima Berrada and Siham Meknassi
Board Gender Diversity, Audit Effort, and Financial Reporting Quality pp. 30-41: Saeed Alipour and Davood Mostafazadeh

Are the RD Costs Significant for the Companyâ€™s Market Value in a Normal (Non-Crisis) Decade? â€“ Evidence From the Athens Stock Exchange pp. 1-13: Gkinoglou Emmanouil
An Exploratory Analysis of the Scientific Production on Crowdfunding pp. 14-28: JoÃ£o Guilherme MagalhÃ£es Timotio, Roberto CÃ©sar Faria e Silva, Ramon Alves de Oliveira and VÃ¢nia Ereni Lima Vieira
Financial Reporting Quality, CEO Age, and Investment Efficiency: Evidence from the U.S. Market pp. 29-53: Zhewen Li, Konstantinos A. Athanasiadis, Michail I. Fygkioris and Dimitrios N. Koufopoulos

Could Fixed Asset Revaluation Encourage Investment? Study Case in Indonesia pp. 1-13: Irma Sari Permata and Gunawan Baharuddin
Accounting of State Grants According to International Financial Reporting Standards pp. 14-23: Olena Lagovska and Gabriella Loskorikh
The Influence of Accounting Information System Knowledge, User Satisfaction, and Internal Control on MySAP Implementation pp. 24-31: Patricia Irene, Kuncu Saragih, Frangky Yosua Sitorus and Ktut Silvanita

Financing Public Health Expenditure in an Aging Society: The Role of Public-Private Partnerships in Health pp. 1-12: LÃcia Laura Craveiro de Souza Queiroz and Diego Rodrigues Boente
Financial Performance Analysis Before and After the Rise of Digital Companies (Case Study in the Transportation, Banking and Manufacturing Sector Listed on the Indonesia Stock Exchange) pp. 13-25: Sari Widati, Purwanto Purwanto and Vionita Nadila Putri
Bank Performance Determinants: State of the Art and Future Research Avenues pp. 26-41: Anas Azzabi and YounÃ¨s Lahrichi

Determinants of Indonesia Domestic Investment and Foreign Investment pp. 1-9: Lenggogeni
The Determinants of FDI Inflows in Romania pp. 10-26: Malsha Mayoshi Rathnayaka Mudiyanselage and Gheorghe Epuran
Goodwill and Negative Goodwill: The Real Vision for the Future of a Companyâ€“Greek Accounting Standards View pp. 27-36: Gkinoglou Emmanouil

Effects of Risk Taking on the Market Share of SMEs in Ado-odo/Ota, Local Government Area, Ogun State, Nigeria pp. 1-12: Henry E. Samuel and Olugbemisola W. Samuel
The Relationship Between CEO Power, Audit Fees and Corporate Growth Opportunities pp. 13-26: Mohammad Reza Nikbakht, Mehran Jahandoust Marghoub and Soraya Weysihesar
Relations Between Shareholding Nationality, Controllership and Organizational Characteristics: A Study in Publicly Traded Companies Listed on B3 pp. 27-40: Emily Tavares Pessoa Maciel and AntÃ´nio AndrÃ© Cunha Callado

Voluntary Disclosure of Integrated Reporting and cost of Capital in Brazil: an Alternative Explanation pp. 1-15: Debora Ximenes de Aragao Vale Castelo, Valcemiro Nossa, Fabio Moraes da Costa and Danilo Soares Monte-Mor
Reflections of the Consistency of the Public Sector's Financial Statements in the Performance of Fiscal Management pp. 16-30: Omar Pires Dias and Aziz Xavier Beiruth
Diversification Benefits of European REIT, Equities and Bonds pp. 31-49: Cherif Famara Badji, Cristiane Benetti and Renato Guimaraes
The Impact of Establishing Capital Market on Ethiopian Commercial Banks pp. 50-62: Teferi Girma Bekele

Public Sector Financial Statement Notes to Convergence with International Standards, Transparency, and Social Control pp. 1-16: Marcio Hipolito de Abreu and JoÃ£o Eudes Bezerra Filho
Compliance Mediation between the Demographic Characteristics of Intermediate Management and the Financial Performance of Banking Branches pp. 17-34: Edmar Saturnino CÃ©sar, Poliano Bastos da Cruz and Sandrielem da Silva Rodrigues
Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting pp. 35-49: Shkulipa Liudmyla
Tax Aggressiveness and Accounting and Financial Irregularities in Brazil pp. 50-66: Carlos Henrique Rocha Felix and Arilda Teixeira
The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil pp. 67-78: Priscilla Borges Tiago Campos and Poliano Bastos da Cruz

The Study of Tax Aggressiveness and Earnings Persistence and its Components pp. 1-16: Ederaldo JosÃ© Pereira de Lima, Poliano Bastos da Cruz and Antonio Lopo Martinez
Evaluation of Annual Reports of Banks in Comparative Perspective pp. 17-30: Tunga BOZDOÄžAN and Halil ERDOÄžAN
The Relationship Between Efficiency, Stability, and Reputation in Fundraising and Generation of Resources in the Third Sector Institutions pp. 31-40: Veronica da Silva Maciel, Fabio Moraes da Costa and Andre Aroldo Freitas de Moura
Budget Revenue Forecasts, Errors and Impact on the Indebtedness of the Municipalities of MaranhÃ£o pp. 41-57: Paulo Cesar Pereira de Assuncao and JoÃ£o Eudes Bezerra Filho

The New Approach for Risk Regulation in Banks pp. 1-13: Daniela Feschiyan and Radka Andasarova
Analysis Good Governance of Corruption Eradication toward Penta Helix Model in Indonesia pp. 14-28: Aris Sarjito and Ghazalie
Analysis of Financial Performances of Hospital Services Subsector by ELECTRE Method pp. 29-39: Cansu Bozdogan and Alper Odabas
Company Dividend Policy Models: Neutral Approach pp. 40-52: Sergey Krylov
The Influence of Earnings Quality for Restatements and Auditorâ€™s Qualified Opinion pp. 53-68: Adriano Antonio Siqueira and Fernando Caio Galdi

Models of Analysis of the Social Security Systemâ€™s Financial Balance pp. 1-10: Ana Carp
A New Approach for Complementing the Earned Value Method for Project Progress Monitoring and Controlling pp. 11-18: Ali M. Fayad, Bassam Hussein, Mohamad Hajj-Hassan and Amin Haj-Ali

Testing Technical Trading Rules: Evidence from SAARC Countries pp. 1-36: Faisal Anees, Shujahat Haider Hashmi and Muhammad Asad