{"id":1825,"date":"2020-02-12T11:57:18","date_gmt":"2020-02-12T10:57:18","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?page_id=1825"},"modified":"2025-04-02T15:53:30","modified_gmt":"2025-04-02T13:53:30","slug":"home-2","status":"publish","type":"page","link":"https:\/\/frjournal.eu\/journal\/","title":{"rendered":"Home"},"content":{"rendered":"<div id=\"hero\" class=\"fusion-fullwidth fullwidth-box fusion-parallax-none nonhundred-percent-fullwidth\"  style='background-color: #ffffff;background-image: url(\"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2015\/02\/financialC.jpg\");background-position: center center;background-repeat: no-repeat;padding-right:0px;padding-left:0px;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-attachment:none;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_3  fusion-one-third fusion-column-first 1_3\"  style='margin-top:0px;margin-bottom:0px;width:33.33%;width:calc(33.33% - ( ( 4% ) * 0.3333 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"padding: 40px 40px 40px 40px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><span class=\"fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><a href=\"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2020\/02\/Fr2019-1.jpg\" class=\"fusion-lightbox\" data-rel=\"iLightbox[8b8abdb1f8c0b5289d0]\" data-title=\"E-book FrancoAngeli\" title=\"E-book FrancoAngeli\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2020\/02\/Fr2019-1.jpg\" width=\"141\" height=\"210\" alt=\"\" class=\"img-responsive wp-image-1833\"\/><\/a><\/span><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_2_3  fusion-two-third fusion-column-last 2_3\"  style='margin-top:0px;margin-bottom:0px;width:66.66%;width:calc(66.66% - ( ( 4% ) * 0.6666 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title fusion-title-size-one\" style=\"margin-top:40px;margin-bottom:0px;\"><h1 class=\"title-heading-left\">Financial Reporting<\/h1><div class=\"title-sep-container\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#ffffff;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-size-three\" style=\"margin-top:0px;margin-bottom:0px;\"><h3 class=\"title-heading-left\">Journal of Financial Communication<\/h3><div class=\"title-sep-container\"><div class=\"title-sep sep-single\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><div id=\"about\" class=\"fusion-fullwidth fullwidth-box nonhundred-percent-fullwidth\"  style='background-color: #ffffff;background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_3  fusion-one-third fusion-column-first 1_3\"  style='margin-top:0px;margin-bottom:20px;width:33.33%;width:calc(33.33% - ( ( 4% ) * 0.3333 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_2_3  fusion-two-third fusion-column-last 2_3\"  style='margin-top:10px;margin-bottom:20px;width:66.66%;width:calc(66.66% - ( ( 4% ) * 0.6666 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-color:#eeeeee;padding: 40px 40px 40px 40px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<h2>About the Journal<\/h2>\n<p>Financial Reporting provides a forum for quality research contributions with theoretical, practice and policy implications, using either quantitative or qualitative research methods. The main objective is to promote a European debate among scholars concerning the role of accounting in business. [&#8230;]<\/p>\n<div class=\"fusion-button-wrapper\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_self\" href=\"\/journal\/aims-and-scope\/\"><span class=\"fusion-button-text\">Learn more<\/span><\/a><\/div><hr \/>\n<div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><div  class=\"fusion-fullwidth fullwidth-box orange-cta nonhundred-percent-fullwidth\"  style='background-color: #ff7434;background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_4_5  fusion-four-fifth fusion-column-first 4_5\"  style='margin-top:0px;margin-bottom:20px;width:80%;width:calc(80% - ( ( 4% ) * 0.8 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title fusion-sep-none fusion-title-size-two\" style=\"margin-top:0px;margin-bottom:0px;\"><h2 class=\"title-heading-left\">Call for papers on &#8220;Private firm accounting research: Issues and perspectives&#8221;<\/h2><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_5  fusion-one-fifth fusion-column-last 1_5\"  style='margin-top:0px;margin-bottom:20px;width:20%;width:calc(20% - ( ( 4% ) * 0.2 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-2 .fusion-button-text, .fusion-button.button-2 i {color:#ffffff;}.fusion-button.button-2 {border-width:0px;border-color:#ffffff;}.fusion-button.button-2 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-2:hover .fusion-button-text, .fusion-button.button-2:hover i,.fusion-button.button-2:focus .fusion-button-text, .fusion-button.button-2:focus i,.fusion-button.button-2:active .fusion-button-text, .fusion-button.button-2:active{color:#ffffff;}.fusion-button.button-2:hover, .fusion-button.button-2:focus, .fusion-button.button-2:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-2:hover .fusion-button-icon-divider, .fusion-button.button-2:hover .fusion-button-icon-divider, .fusion-button.button-2:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-2{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-2\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2025\/04\/FR_SI_PrivateFirms_2024.07.31-2.pdf\"><span class=\"fusion-button-text\">View more<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><div  class=\"fusion-fullwidth fullwidth-box orange-cta nonhundred-percent-fullwidth\"  style='background-color: #ff7434;background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_4_5  fusion-four-fifth fusion-column-first 4_5\"  style='margin-top:0px;margin-bottom:20px;width:80%;width:calc(80% - ( ( 4% ) * 0.8 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title fusion-sep-none fusion-title-size-two\" style=\"margin-top:0px;margin-bottom:0px;\"><h2 class=\"title-heading-left\">Call for papers on &#8220;The future for integration in reporting&#8221;<\/h2><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_5  fusion-one-fifth fusion-column-last 1_5\"  style='margin-top:0px;margin-bottom:20px;width:20%;width:calc(20% - ( ( 4% ) * 0.2 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-3 .fusion-button-text, .fusion-button.button-3 i {color:#ffffff;}.fusion-button.button-3 {border-width:0px;border-color:#ffffff;}.fusion-button.button-3 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-3:hover .fusion-button-text, .fusion-button.button-3:hover i,.fusion-button.button-3:focus .fusion-button-text, .fusion-button.button-3:focus i,.fusion-button.button-3:active .fusion-button-text, .fusion-button.button-3:active{color:#ffffff;}.fusion-button.button-3:hover, .fusion-button.button-3:focus, .fusion-button.button-3:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-3:hover .fusion-button-icon-divider, .fusion-button.button-3:hover .fusion-button-icon-divider, .fusion-button.button-3:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-3{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-3\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/frjournal.eu\/journal\/wp-content\/uploads\/sites\/3\/2025\/01\/FR_SI_Enache_Girella_Zambon_FINAL_REV_FRJ-2.pdf\"><span class=\"fusion-button-text\">View more<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><div  class=\"fusion-fullwidth fullwidth-box nonhundred-percent-fullwidth\"  style='background-color: #ffffff;background-position: center center;background-repeat: no-repeat;padding-top:4%;padding-right:0px;padding-bottom:2%;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last 1_1\"  style='margin-top:0px;margin-bottom:20px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title fusion-title-center fusion-title-size-two\" style=\"margin-top:0px;margin-bottom:2%;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#ff824d;\"><\/div><\/div><h2 class=\"title-heading-center\">Latest Articles<\/h2><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#ff824d;\"><\/div><\/div><\/div><div class=\"fusion-blog-shortcode fusion-blog-shortcode-1 fusion-blog-archive fusion-blog-layout-grid-wrapper fusion-blog-no fusion-blog-no-images latest-articles\"><style type=\"text\/css\">.fusion-blog-shortcode-1 .fusion-blog-layout-grid .fusion-post-grid{padding:20px;}.fusion-blog-shortcode-1 .fusion-posts-container{margin-left: -20px !important; margin-right:-20px !important;}<\/style><div class=\"fusion-posts-container fusion-posts-container-no fusion-blog-layout-grid fusion-blog-layout-grid-3 isotope\" data-pages=\"32\" data-grid-col-space=\"40\" style=\"margin: -20px -20px 0;height:500px;\"><article id=\"post-7637\" class=\"fusion-post-grid post-7637 post type-post status-publish format-quote hentry category-browse-the-journal category-financial-reporting post_format-post-format-quote\">\n<div class=\"fusion-post-wrapper\"><div class=\"fusion-post-content-wrapper\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/book-review-anne-sigismund-huff-1999-writing-for-scholarly-publication-sage-london-uk\/\">Book Review. Anne Sigismund Huff (1999). Writing for Scholarly Publication. Sage, London, UK<\/a><\/h2><p class=\"fusion-single-line-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"vcard\" style=\"display: none;\">\n\t\t\t\t\t<span class=\"fn\">\n\t\t\t\t\t\t<a href=\"https:\/\/frjournal.eu\/journal\/author\/laurabini\/\" title=\"Posts by Laura Bini\" rel=\"author\">Laura Bini<\/a>\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"updated\" style=\"display:none;\">\n\t\t\t\t\t2024-11-21T12:11:42+01:00\t\t\t\t<\/span>\n\t\t\t\n\t\t<span>November 21st, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep\"><\/div><div class=\"fusion-post-content-container\"><p>Jeffrey Muldoon \/ Financial Reporting \/ 1-2024<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p>Read Article <\/p>\n<\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/book-review-anne-sigismund-huff-1999-writing-for-scholarly-publication-sage-london-uk\/\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"post-7634\" class=\"fusion-post-grid post-7634 post type-post status-publish format-quote hentry category-browse-the-journal category-financial-reporting post_format-post-format-quote\">\n<div class=\"fusion-post-wrapper\"><div class=\"fusion-post-content-wrapper\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/dialogue-with-standard-setters-sustainability-reporting-and-european-sustainability-reporting-standards-esrs-the-activity-and-viewpoint-of-the-organismo-italiano-di-contabilita-oic\/\">Dialogue with standard setters. Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo Italiano di Contabilit\u00e0 (OIC)<\/a><\/h2><p class=\"fusion-single-line-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"vcard\" style=\"display: none;\">\n\t\t\t\t\t<span class=\"fn\">\n\t\t\t\t\t\t<a href=\"https:\/\/frjournal.eu\/journal\/author\/laurabini\/\" title=\"Posts by Laura Bini\" rel=\"author\">Laura Bini<\/a>\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"updated\" style=\"display:none;\">\n\t\t\t\t\t2024-11-21T12:10:09+01:00\t\t\t\t<\/span>\n\t\t\t\n\t\t<span>November 21st, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep\"><\/div><div class=\"fusion-post-content-container\"><p>Michele Pizzo \/ Financial Reporting \/ 1-2024<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<hr \/>\n<p>Read Article <\/p>\n<\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/dialogue-with-standard-setters-sustainability-reporting-and-european-sustainability-reporting-standards-esrs-the-activity-and-viewpoint-of-the-organismo-italiano-di-contabilita-oic\/\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"post-7631\" class=\"fusion-post-grid post-7631 post type-post status-publish format-quote hentry category-browse-the-journal category-financial-reporting tag-cash-holdings tag-corporate-social-responsibility tag-mandatory-disclosure tag-non-financial-disclosure tag-real-effects post_format-post-format-quote\">\n<div class=\"fusion-post-wrapper\"><div class=\"fusion-post-content-wrapper\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/corporate-social-responsibility-disclosure-and-cash-holdings\/\">Corporate social responsibility disclosure and cash holdings<\/a><\/h2><p class=\"fusion-single-line-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"vcard\" style=\"display: none;\">\n\t\t\t\t\t<span class=\"fn\">\n\t\t\t\t\t\t<a href=\"https:\/\/frjournal.eu\/journal\/author\/laurabini\/\" title=\"Posts by Laura Bini\" rel=\"author\">Laura Bini<\/a>\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"updated\" style=\"display:none;\">\n\t\t\t\t\t2024-11-21T12:08:16+01:00\t\t\t\t<\/span>\n\t\t\t\n\t\t<span>November 21st, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep\"><\/div><div class=\"fusion-post-content-container\"><p>Giovanni Coppola, Michele Fabrizi, Marco Ghitti \/ Financial Reporting \/ 1-2024<\/p>\n<hr \/>\n<p class=\"fs-7\">Purpose: the demand for firms to disclose their corporate social responsibility (CSR) activities has risen steeply over the last two decades, pushing many [&#8230;]<\/p>\n<\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/corporate-social-responsibility-disclosure-and-cash-holdings\/\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"post-7628\" class=\"fusion-post-grid post-7628 post type-post status-publish format-quote hentry category-browse-the-journal category-financial-reporting tag-accountability tag-accounting tag-covid-19 tag-systematic-literature-review post_format-post-format-quote\">\n<div class=\"fusion-post-wrapper\"><div class=\"fusion-post-content-wrapper\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/accounting-and-covid-19-a-systematic-review-of-the-literature\/\">Accounting and COVID-19: A systematic review of the literature<\/a><\/h2><p class=\"fusion-single-line-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"vcard\" style=\"display: none;\">\n\t\t\t\t\t<span class=\"fn\">\n\t\t\t\t\t\t<a href=\"https:\/\/frjournal.eu\/journal\/author\/laurabini\/\" title=\"Posts by Laura Bini\" rel=\"author\">Laura Bini<\/a>\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"updated\" style=\"display:none;\">\n\t\t\t\t\t2024-11-21T12:05:57+01:00\t\t\t\t<\/span>\n\t\t\t\n\t\t<span>November 21st, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep\"><\/div><div class=\"fusion-post-content-container\"><p>Giulia Leoni \/ Financial Reporting \/ 1-2024<\/p>\n<hr \/>\n<p class=\"fs-7\">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 provide a systematic literature [&#8230;]<\/p>\n<\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/accounting-and-covid-19-a-systematic-review-of-the-literature\/\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"post-7625\" class=\"fusion-post-grid post-7625 post type-post status-publish format-quote hentry category-browse-the-journal category-financial-reporting tag-audit-quality tag-auditor-gender tag-gender-disclosure post_format-post-format-quote\">\n<div class=\"fusion-post-wrapper\"><div class=\"fusion-post-content-wrapper\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/does-audit-quality-affect-the-probability-that-a-female-auditor-has-chaired-the-audit-team-empirical-evidence-from-italian-public-heis\/\">Does audit quality affect the probability that a female auditor has chaired the audit team? Empirical evidence from Italian public HEIs<\/a><\/h2><p class=\"fusion-single-line-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"vcard\" style=\"display: none;\">\n\t\t\t\t\t<span class=\"fn\">\n\t\t\t\t\t\t<a href=\"https:\/\/frjournal.eu\/journal\/author\/laurabini\/\" title=\"Posts by Laura Bini\" rel=\"author\">Laura Bini<\/a>\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"updated\" style=\"display:none;\">\n\t\t\t\t\t2024-11-21T12:03:51+01:00\t\t\t\t<\/span>\n\t\t\t\n\t\t<span>November 21st, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep\"><\/div><div class=\"fusion-post-content-container\"><p>Alessandro Mechelli, Vincenzo Sforza, Riccardo Cimini \/ Financial Reporting \/ 1-2024<\/p>\n<hr \/>\n<p class=\"fs-7\">Purpose: Focusing on Italian public higher education institutions (HEIs), this study examines whether an increase in remarks in unqualified audit reports increases the [&#8230;]<\/p>\n<\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/does-audit-quality-affect-the-probability-that-a-female-auditor-has-chaired-the-audit-team-empirical-evidence-from-italian-public-heis\/\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"post-7622\" class=\"fusion-post-grid post-7622 post type-post status-publish format-quote hentry category-browse-the-journal category-financial-reporting tag-eu-directive-2014-95 tag-gender-disclosure tag-institutional-isomorphism tag-sustainability-reporting post_format-post-format-quote\">\n<div class=\"fusion-post-wrapper\"><div class=\"fusion-post-content-wrapper\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/institutional-isomorphism-and-quality-of-gender-disclosure-the-italian-case\/\">Institutional isomorphism and quality of gender disclosure. The Italian case<\/a><\/h2><p class=\"fusion-single-line-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"vcard\" style=\"display: none;\">\n\t\t\t\t\t<span class=\"fn\">\n\t\t\t\t\t\t<a href=\"https:\/\/frjournal.eu\/journal\/author\/laurabini\/\" title=\"Posts by Laura Bini\" rel=\"author\">Laura Bini<\/a>\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"updated\" style=\"display:none;\">\n\t\t\t\t\t2024-11-21T12:01:41+01:00\t\t\t\t<\/span>\n\t\t\t\n\t\t<span>November 21st, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep\"><\/div><div class=\"fusion-post-content-container\"><p>Paola Paoloni, Antonietta Cosentino, Marco Venuti \/ Financial Reporting \/ 1-2024<\/p>\n<hr \/>\n<p class=\"fs-7\">Purpose: Non-financial reporting (NFR), including gender disclosure (GD), is a tool companies use for institutional legitimisation and represents an organisational field that evolves [&#8230;]<\/p>\n<\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/institutional-isomorphism-and-quality-of-gender-disclosure-the-italian-case\/\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><div  class=\"fusion-fullwidth fullwidth-box orange-cta nonhundred-percent-fullwidth\"  style='background-color: #ff7434;background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_4_5  fusion-four-fifth fusion-column-first 4_5\"  style='margin-top:0px;margin-bottom:20px;width:79.2%; margin-right: 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