The dynamics of cost behavior: Unveiling sticky costs in private companies
Nicola Dalla Via / Financial Reporting / 2-2024 Purpose: While research on cost stickiness has predominantly focused on large public companies, the variability in results has cast doubt on the [...]
Replication & re-examination of empirical research in corporate reporting and accounting
Massimiliano Bonacchi, Marco Maria Mattei / Financial Reporting / 2-2024 Read Article
Book Review. Anne Sigismund Huff (1999). Writing for Scholarly Publication. Sage, London, UK
Jeffrey Muldoon / Financial Reporting / 1-2024 Read Article
Dialogue with standard setters. Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo Italiano di Contabilità (OIC)
Michele Pizzo / Financial Reporting / 1-2024 Read Article
Corporate social responsibility disclosure and cash holdings
Giovanni Coppola, Michele Fabrizi, Marco Ghitti / Financial Reporting / 1-2024 Purpose: the demand for firms to disclose their corporate social responsibility (CSR) activities has risen steeply over the last [...]
Accounting and COVID-19: A systematic review of the literature
Giulia Leoni / Financial Reporting / 1-2024 Purpose: Since the outbreak of the COVID-19 pandemic, research on the phe-nomenon has exploded across every discipline, including accounting. This paper aims to [...]
Does audit quality affect the probability that a female auditor has chaired the audit team? Empirical evidence from Italian public HEIs
Alessandro Mechelli, Vincenzo Sforza, Riccardo Cimini / Financial Reporting / 1-2024 Purpose: Focusing on Italian public higher education institutions (HEIs), this study examines whether an increase in remarks in unqualified [...]
Institutional isomorphism and quality of gender disclosure. The Italian case
Paola Paoloni, Antonietta Cosentino, Marco Venuti / Financial Reporting / 1-2024 Purpose: Non-financial reporting (NFR), including gender disclosure (GD), is a tool companies use for institutional legitimisation and represents an [...]
Opinion piece: Discussion of “Rethinking the academic accounting research model”
Giorgio Gotti / Financial Reporting / 1-2024 Read Article
Opinion piece: Rethinking the academic accounting research model
Mark C. Dawkins / Financial Reporting / 1-2024 Current academic incentive systems primarily reward accounting faculty for publishing research articles in elite journals. Faculty members decide what research questions to [...]
Book Review. Othmar M. Lehner and Carina Knoll (Eds), Artificial intelligence in accounting: organisational and ethical implications, Routledge Studies in Accounting (Taylor and Francis), 2022
Riccardo Camilli, Hira Salah ud din Khan / Financial Reporting / 2-2023 Read Article
Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting
Francesca Francioli, Alessandra Lardo, Raffaele Fiume / Financial Reporting / 2-2023 Read Article