Accounting & Auditing Archives | Business Science Daily

August 5, 2026

Can Sustainability Save the Accounting Profession?

A study of 366 business students shows sustainability assurance attracts prosocial Gen Z talent. The paper discovers how purpose-driven recruiting could solve accounting's talent shortage.

Read article

May 25, 2026

Firms’ Disclosure Through Their Websites

The authors develop a new measure of firms' public disclosure based on firms websites. A useful way to research the disclosure of non-financial information to various stakeholders.

Read article

May 16, 2026

Decolonizing Sustainability Reporting in the South

Sustainability standards ignore local voices. A new paper shows why – and offers a fix called PASS (Plural Accountability for Sustainability in the South).

Read article

February 20, 2026

Supply Chain Finance: Literature Reviews

This article examines the financial dimension of supply chains and reviews key studies shaping supply chain finance research and theory.

Read article

November 11, 2025

Crypto Accounting: Intangible Asset or Investment Instrument?

Cryptocurrencies have transformed how we think about value, finance, and digital ownership, yet the accounting world is still catching up. Are these digital coins intangible assets like patents and trademarks,…

Read article