Financial reporting quality in digital era: Evidence from Romanian professionals
References
- Alassuli, A., Thuneibat, N. S., Eltweri, A., Al-Hajaya, K. & Alghraibeh, K. (2025). The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance. JRFM, 18(5), 272. doi:https://doi.org/10.3390/jrfm18050272
- Albu, N., Albu, C.N., Cho, C.H. & Pesci, C. (2022). Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country. Critical Perspectives on Accounting. doi:https://doi.org/10.1016/j.cpa.2022.102535
- Argento, D. Dobija, D., Grossi, G., Marrone, M. & Mora, L. (2025). The unaccounted effects of digital transformation: implications for accounting, auditing and accountability research. Accounting, Auditing & Accountability Journal, 38(3), 765-796. doi:https://doi.org/10.1108/AAAJ-01-2025-7670
- Ball, R., Kothari, S. P. & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51.
- Busu, M. & Nedelcu, A. C. (2017). Sustainability and Economic Performance of the Companies in the Renewable Energy Sector in Romania. 10(1), 1-8. doi:https://doi.org/10.3390/su10010008
- Caraiani, C., Lungu, C.I., Bratu, A. & Dascălu, C. (2018). Exploring the perspectives of integrated reporting for future research opportunities. Accounting and Management Information Systems, 17(4), 532-565. doi:http://dx.doi.org/10.24818/jamis.2018.04001
- Dechow, P. & Dichev, I. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77, 35-59. doi:http://dx.doi.org/10.2308/accr.2002.77.s-1.35
- Dechow, P., Ge, W. & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2-3), 344-401. doi:https://doi.org/10.1016/j.jacceco.2010.09.001
- Drăgan, P. P., Hațegan, C. D., Imbrescu C. M. & Croitoru, I. M. (2025). Financial Reports of Universities in the Context of Digital and Technological Transformation − Bibliometric Analysis. Proceedings of the International Conference on Business Excellence (pp. 105-121). Bucharest: Bucharest University of Economic Studies. doi:https://doi.org/10.2478/picbe-2025-0012
- Dragomir, V.D., Dumitru, M. & Feleagă, L. (2022). The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises. Accounting in Europe, 19(1), 110-151. doi:10.1080/17449480.2021.2018474
- Francis, J., LaFond, R., Olsson, P. & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295-327. doi:https://doi.org/10.1016/j.jacceco.2004.06.003
- Gardi, B., Aga, M. & Nawzad, N. A. (2023). Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS. Sustainability, 15(3). doi:https://doi.org/10.3390/su15139869
- Hsu, Y-L. & Yang, Y-C. (2022). Corporate governance and financial reporting quality during the COVID-19 pandemic. Finance Research Letters, 47(B), 1-22. doi:https://doi.org/10.1016/j.frl.2022.102778
- Ionescu, B. F. (2020). Stakeholder Prioritization in European Companies. AMIS 2020 (pp. 403-410). Bucharest: Editura ASE.
- Jonas, G. J. & Blanchet, J. (2000). Assessing Quality of Financial Reporting. Accounting Horizons, 14, 353-363. doi:https://doi.org/10.2308/acch.2000.14.3.353
- Kanagaretnam, K., Yeow, C. & Lobo, G. (2011). Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry. The Accounting Review, 89(3), 115-1149. doi:DOI: 10.2139/ssrn.2319548
- Lombardi, R. & Secundo, G. (2025). The digital transformation of corporate reporting – a systematic literature review and avenues for future research. Meditari accountancy, 29(5), 1179-1208. doi:DOI: 10.1108/MEDAR-04-2020-0870
- Lungu, C.I., Mititean, P., Caraiani, C. & Constantinescu, D. (2020). A structured literature review of corporate governance and performance research within an emerging country setting. Journal of Accounting and Management, 19(4), 707-733. doi:I: 10.24818/jamis.2020.04004
- McNichols, M. F. (2002). Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. Accounting Review, 61-69. doi:http://dx.doi.org/10.2308/accr.2002.77.s-1.61
- Merchant, K. A. & Van der Stede, W. A. (2017). Management Control Systems: Performance Measurement, Evaluation and Incentives (4 ed.). Edinburg: Pearson Education Limited.
- Moll, J., Yigitbasioglu. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6). doi:https://doi.org/10.1016/j.bar.2019.04.002
- Mos, C. (2024). Determinants of financial reporting quality: A review of existing literature. Review of Economic Studies and Research Virgil Madgearu, 17(2), 101-152. doi:doi: 10.24193/RVM.2024.17.119.
- Nunnally, J. C., & Bernstein, I. H. (2010). Psychometric theory (3. ed., internat. stud. ed., [Nachdr.]). Tata McGraw Hill Education Private Ltd.
- Schipper, K. & Vincent, L. (2003). Earnings Quality. Accounting Horizons, 17, 97-110.
- van Helden, J., Budding, T., Guarini, E. & Pattaro, A.F. (2023). New development: The ethics of accounting information manipulation in the political arena. Public Money & Management, 43, 699-703. doi:https://doi.org/10.1080/09540962.2023.2220545
DOI: https://doi.org/10.2478/picbe-2026-0467 | Journal eISSN: 2558-9652
Language: English
Page range: 1 - 15
Published online: Sep 25, 2026
Published in print: Jul 1, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Related subjects:
© 2026 Lăcrămioara Mansour, Florina Mihai, Elena Cerasela Spătariu, Traian Cristin Nicolae, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution 4.0 License.