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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…

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.…

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:…