Vol. 25, No. 2/2026

AI in auditing: Drivers and barriers to its adoption and the sociomaterial reconfiguration of the auditor’s role

Authors: Marcio Fernando da Silva, Ariel Behr, Fernanda da Silva Momo and António Samagaio

The relationship between corporate governance mechanisms and financial performance

Authors: Mădălina Preda and Alexandra Ștefan

Factors influencing the association between CEO change and creative accounting practices in Bangladesh

Author: Ruksana Parvin

The impact of artificial intelligence on enhancing compliance with International Accounting Education Standards (IES 2-6): Evidence from Algerian universities

Authors: Wafa Ahmouda and Abdelmadjid Mouzarine

Critical success factors for management accounting digitalisation: A structured literature review and evidence from practitioners

Authors: Sînziana-Maria Rîndașu and Cristina-Gabriela Grimescu (Guțu)