Melissa Nihal Cagle

The European Union has mandated digital reporting of cross-border VAT transactions from 2030, yet quasi-experimental evidence on the official compliance gap remains limited and does not cover the full range of national transaction-reporting architectures. This paper estimates their effect on that gap in 24 member states over 2000 to 2023, coding twelve mandates from the underlying legal instruments and applying the Callaway and Sant’Anna framework with never-treated comparisons. The baseline staggered estimate indicates a 4.23 percentage point reduction (95% CI [−6.45, −1.83]), remaining between 3.73 and 5.43 points across nineteen specifications including an imputation estimator and a neighbour-excluding comparison, and 2.76 under the most conservative identification check. Point estimates more than triple over five years. Pre-adoption coefficients are individually indistinguishable from zero though jointly significant, and formal sensitivity analysis shows the adoption-year and average post-adoption effects withstand modest though not large parallel-trend violations. The results do not show continuous reporting outperforms periodic reporting, and exploratory analysis detects no capacity moderation. What orders the cohort estimates is the completeness of the obligation, since the three mandates reaching one side of the transaction or part of the taxpayer population produce the three weakest effects. Findings support the fiscal premise of the VAT in the Digital Age reform and counsel patient evaluation of the rollout.

An accounting education is essential for preparing hospitality professionals to manage financial operations, evaluate performance, and make informed strategic decisions in a data-driven industry. In spite of this, many hospitality students continue to struggle with accounting-related coursework, which undermines their ability to succeed in managerial positions. The purpose of this study is to examine persistent barriers that hinder the performance of hospitality students in accounting courses, in recognition of how important financial literacy is to their professional development. In order to uncover insights into the specific challenges students face, we used a fuzzy Analytic Hierarchy Process (fuzzy-AHP) that prioritized key obstacles from the perspective of the students. It was identified that language barriers were one of the most significant factors, particularly for non-native speakers, indicating a pressing need for targeted language support interventions. In addition, students reported limited engagement before and after class sessions, indicating the need to enhance interactive and practical exercises in order to reinforce learning. According to the study, psychological stress and the complexity of accounting terminology had a comparatively lower impact on performance, while technological proficiency had no discernible impact on performance. The findings highlight the importance of integrating language assistance, hands-on applications, and structured engagement strategies to ensure that future hospitality graduates acquire the financial competencies essential for effective management and global competition.

The conventional view of the renewable energy transition treats democratic governance and the rule of law as upstream drivers, yet across emerging markets, the empirical direction of these relationships is contested. Drawing on 19 emerging economies over 2010–2021, this paper documents an unexpected directional ordering, with renewable energy adoption Granger-preceding democratic and legal consolidation rather than the reverse. The empirical strategy combines bootstrap panel Granger-causality testing (Emirmahmutoğlu–Köse), Westerlund cointegration testing, and a system GMM identification check (Blundell–Bond). Renewable energy consumption Granger-predicts both democratisation and the rule of law, with reverse panel directions showing no predictive content; predictive spillovers extend further to industrial composition and trade openness. The predictive pattern is consistent with integrated rather than sequenced policy framings in emerging markets, in which renewable energy promotion and rule of law and anti-corruption efforts may operate as complementary rather than substitute channels.

Digital transformation significantly influences public administration by integrating advanced technologies such as artificial intelligence, blockchain, and big data analytics across various governmental functions. In this study, the use of LDA alongside advanced bibliometric techniques such as citation analysis and co-citation networks to explore the evolution and current status of digital transformation in public administration provides a structured examination of large data sets obtained from the Web of Science, providing a thematic and intellectual insight into the field. Analyzing 628 articles, our research highlights how traditionally engineering-associated technologies are increasingly applied within the social sciences, transforming public management processes and policies. Our findings reveal that digital transformation in public administration is predominantly driven by external pressures rather than internal organizational initiatives. The importance of this study lies in its ability to map and visualize the transformative impact of digital technologies on governance structures, policy-making processes, and public engagement. Revealing that the databased, more transparent and participatory nature of public administration has increased, the study not only maps the thematic evolution of public administration but also discusses the consequences of these transformations for policy makers and public administrators. Integrating digital tools has enhanced service delivery and operational efficiency but also presents challenges, such as the need for comprehensive cybersecurity strategies and continuous adaptation to technological advancements.

Although the International Accounting Standards Board states that over 166 jurisdictions have globally adopted IFRS/IAS, this statement, unfortunately, overlooks the reporting firm's financial statements' actual compliance level. Despite the international accounting communities' continued efforts, there remains a worrying trend of non-compliance within financial statements prepared according to the International Financial Reporting Standards. Serving as a mechanism towards ensuring that the firms' financial reports are understandable, transparent and reliable, and prepared following the current legislation and international accounting standards, the Audit Committee (AC) is uniquely positioned to increase the quality of information produced by organizations. By employing the International Accounting Standard 24 "Related Party Disclosures", this paper aims to empirically measure Turkish manufacturing firms' compliance levels listed on the BIST within 2019. Moreover, the paper attempts to analyze the driving role AC characteristics play in increasing compliance within the firms. It is hoped that the results of this research will hold particular importance for researchers and regulatory agencies in promoting further improvements of the Audit Committee.

The enforcement activities of regulatory agencies hold the potential to either restrict or promote certain types of firm behavior concerning the preparation of comparable, reliable and understandable financial reports. The aim of this paper is to analyze the effort of the Turkish Public Oversight Accounting and Auditing Standards Authority (POAASA) to increase the accounting information quality through the use of the 2019 IFRS/IAS interpretation and explanation document titled "Principle-Decision Concerning the Implementation of Accounting Standards". Although the enforcement activities of the agency span 5 IFRIC Interpretations that were developed by the IFRS Interpretations Committee, 36 standards and the conceptual framework, the findings show that their current focus lies with the presentation and format of the accounting information and recognition and measurement (IAS 1- Presentation of Financial Statements, IFRS 9- Financial Instruments and IFRS 15- Revenue from Contracts with Customers).

Although the selection of accounting information sources has been investigated across finan-cial information user groups, few studies have explored the risk tolerance behavior of inves-tors and its influence on source selection. This is unfortunate as it is notably acknowledged that risk tolerance level plays an important role in the decision-making behavior of an indi-vidual. This study makes use of the Step-Wise Weight Assessment Ratio Analysis (SWARA) approach, one of the newest criteria weight assessment method proposed for multi-criteria decision making. Twenty-four information sources (such as; financial reports, profit an-nouncements, company presentations and CSR reports etc.) usage are evaluated under SWARA. The sample is divided into; risk averse, neutral and seeking investors. The results of the study indicate that information source selection differs between risk groups.

Blockchain technology has a wide scope of applicability for accounting and auditing purposes, separate from Bitcoin or other cryptocurrencies. However, although blockchain technology is identified as a popular topic within the field, there currently exists a lack of consensus on how it will be realistically applied. This paper aims to map the presently existing international auditing literature and offer clarity to an otherwise heterogeneous field. The mapping analysis will aid in examining the underlying theme employed within studies. Through the use of the Bibliometrix R-Package "Biblioshiny", a sample of 112 studies were downloaded from the Web of Science Core Collection and analyzed. This study's results show that the topic has gained increased international popularity and separated into distinct research streams; Encrypted Private and Secure Information Sharing, Distributed Ledger, Smart Contracts, Continuous Audit, Audit Trail and Tokenization. However, there still exists a research gap that must be addressed to hasten the adoption of blockchain technology in auditing.