Latest articles

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…

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…

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…

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…

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…

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…

In a competitive environment marked by a digital revolution in the service industry, Yield Management (YM) has become an essential tool for many companies, particularly in the hotel industry. Over the last twenty years, this pricing practice has been strengthened by digital technologies. On the…

Currently organizations are facing a double challenge:   to effectively manage their talents, while adapting themselves to the rapid technological changes. This paper aims to conduct a literature review about two concepts considered to be of great interest and actuality, both in academic and managerial literature:…

The systemic approach to quality in accordance with the requirements of the NATO-AQAP 2110 standardization document determines the need to implement additional requirements in the field of: risk management, configuration management, quality planning of measurement systems and metrological confirmations and reliability, going beyond the ISO…

The purpose of this paper is to offer a complete image of the knowledge economy topic, by conducting a literature review on the subject. The article presents the definitions and the way they were approached during time and by different authors both for knowledge economy…