管理学
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16 篇有效样本 · 按发表日期由新到旧排列
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The impact of public environmental supervision on corporate greenwashing: empirical evidence from China’s 12369 environmental reporting platform
作者Tao Wang; Yucong Yan; Chen Chen; Ximeng Jia
作者单位1. Tongling University School of Accounting, , Tongling, , and Anhui Provincial Philosophy and Social Sciences Key Laboratory of Intelligent Decision Making in Copper Industry Development, Tongling, China; 2. Guosen Securities Postdoctoral Programme, , Shenzhen,; 3. Guangdong University of Technology School of Management, , Guangzhou,; 4. Sichuan University School of Business, , Chengdu, , and Technology Finance Key Laboratory of Sichuan Province, Chengdu, China
Navigating regulatory ambiguity: evolving challenges and the sustainability expectation gap in assurance under the corporate sustainability reporting directive
作者Johannes Laub; Marcel Steller
作者单位1. Institute of Accounting and Auditing, Johannes Kepler University Linz , Linz,; 2. Johannes Kepler Universitat Linz Department of Accounting and Auditing, , Linz,
Tracking governance and SDG progress in Africa: falling behind or leading the way?
作者Prince Gyimah; Kingsley Opoku Appiah; Kwadjo Appiagyei
作者单位1. University of Skills Training and Entrepreneurial Development Department of Accounting Studies Education, , Kumasi,; 2. Kwame Nkrumah University of Science and Technology Department of Accounting and Finance, , Kumasi, , and Department of Financial Accounting, Durban University of Technology, Durban, South Africa; 3. Kwame Nkrumah University of Science and Technology Department of Accounting and Finance, , Kumasi, , and Murdoch Business School, Murdoch University, Perth, Australia
Bundling of financial audit and sustainability assurance under CSRD: identifying the practice and interpreting the resulting market structure
作者Madhavan Vishnu Nampoothiri; Mohit Kumar
作者单位1. Xavier Institute of Management and Entrepreneurship – Kochi Campus , Kalamassery, ; Chair of Finance and Banking, University of Passau, Passau, Germany and Department of Management Studies, Indian Institute of Technology Madras, Chennai, India; 2. BITS Pilani – KK Birla Goa Campus Department of Economics and Finance, , Zuarinagar,
Decoupling between aspirational talk and action in biodiversity reporting. A substantive or symbolic response to institutional pressures?
作者Pilar Tirado-Valencia; Marta De Vicente-Lama; Mar Ortiz-Gómez
作者单位1. Universidad Loyola Andalucıa Department of Financial Economics and Accounting, , Córdoba,
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