Latest articles

17
Oct
2023

Performance and Security Considerations for Differential Privacy Model with Adaptive Metrics

Journal of Information Assurance & Cybersecurity
Over time, the differential privacy model has undergone numerous extensions and implementations by various researchers. Recently, a notable advancement introduced two adaptive metrics aimed at achieving improved calibration of security and accuracy by considering the risk associated with statistical queries. The efficacy of this extension…
16
Oct
2023

The Influence of Job Stress on Employee Performance in Higher Education Institutions: A Review and Research Agenda

IBIMA Business Review
Organizations have recognized the convenience and usefulness of studying work stress and its implications in its increase, since this phenomenon can directly affect the performance, productivity and proactivity of employees, affecting their stability and growth indicators. Thus, the objective pursued in this research is to…
13
Oct
2023

Green Marketing in The Decision to Purchase Cosmetic Products

IBIMA Business Review
Conventional marketing strategies have lost effectiveness by not taking into account as distinctive aspects the changes that society has experienced, such as the growth in consumers' environmental awareness, which is in line with the degradation of our environment. In response to this situation, the concept…
12
Oct
2023

Audit Challenges amidst COVID-19 and Evolving Auditor Reporting Trends in Romania: A Comprehensive Analysis and Research Prospects

Journal of Accounting and Auditing: Research & Practice
This research paper sets out to examine the auditing in the unprecedented era of the COVID-19 pandemic. It systematically investigates the prevailing trends in auditor reporting for companies that are listed on the Bucharest Stock Exchange, focusing on the critical period from 2018 to 2021.…
11
Oct
2023

The Orbital Dynamics of Auditor Firm Rotation: Implications for Auditor Independence and Audit Quality

Journal of Accounting and Auditing: Research & Practice
Another trip around the sun? How does the auditor orbit the audit engagement? The primary objective of any audit engagement is to gather sufficient relevant audit evidence for the auditor to render an opinion on the financial statements. Previous research has illustrated that the compulsory…
09
Oct
2023

Russia-Ukraine War Disclosures by Energy-Related European Sectors

IBIMA Business Review
A military conflict was restarted in March 2022 when Russia invaded Ukraine. Energy-related European entities could be adversely affected by this event due to Europe's dependence on Russian energy imports. This exploratory paper evaluates the disclosures made by listed European entities in the energy sector…
02
Oct
2023

Planned Behavior and Voluntary Departure: A Qualitative Study of The Public Health Sector in Morocco

Journal of Human Resources Management Research
The shortage of human resources is a worldwide phenomenon that affects every organization, impacting on the smooth running and performance of its structures. Health establishments are no exception, and are in turn faced with a growing shortage of the two key players in healthcare systems…
26
Sep
2023

Nowcasting The Output Gap for Romania Using a Mixed-Frequency Approach

Journal of Eastern Europe Research in Business and Economics
The assessment of the cyclical position of the economy represents for the monetary policy a crucial aspect in the decision-making process. Its relevance in this context is given by the characteristics of the indicator to be a measure of the degree of the inflationary pressures…
25
Sep
2023

The Building Blocks of Student Loyalty in Saudi Private Universities: A Marketing Perspective

IBIMA Business Review
This study investigates the various factors that influence student loyalty in Saudi universities, given the escalating competition among them for student enrollment and retention. The paper aims to address the research gap in the context of Saudi Arabia by focusing on private universities in Jeddah…
21
Sep
2023

Do Independent Directors Affect Real Earnings Management Practices? The Case of Indonesian Two-Tier Board System

IBIMA Business Review
The question regarding the role of independent directors in corporate governance in general and in limiting real earnings management practices in particular has long been debated. This study, therefore, attempts to address this question by investigating the influence of independent directors on real earnings management…