Purpose: The aim of this research is to provide a critical review of literature on the factors influencing accounting students’ career choice to be public accountants and develop a conceptual framework.

Methodology: The study follows a qualitative mythological approach by reviewing the relevant literature pertaining to factors such as financial rewards, prestige in the society, work environment, continuous education opportunities, professional independence opportunities, family and closest friends, GPA or grade of the students, labour market considerations, students’ future educational plan, self-motivation, cultural, and social media along with the relevant applicable theories.

Findings: These factors indicate the trending pattern which influences the decision choices of accounting students to become public accountants. The analysis indicates that in previous studies, several factors showed a positive and significant influence on accounting students’ career choices to be public accountants. The analysis also provides implications of these studies’ findings and directions for future research by incorporating new variables in future studies.

Originality/Value: This literature review is meant to raise more awareness on the critical factors influencing the accounting students’ career choice to be public accountants. The suggested conceptual framework will help the researchers to provide new evidence on the critical factors. College and university Professors should be able to execute activities that back and help the students to have a positive attitude about public accountancy courses. Universities can produce policies and procedures focusing on students’ extrinsic motivation, career exposure, social values, etc. which can help in motivating them to choose a public accountancy career. Building a strong network with professional bodies such as ACCA, CIMA, and Institute of Chartered Accountancy by developing a synergistic relationship with the real business world.

Purpose: The study aims to understand what CEOs (Chief Executive Officers) of Maltese PIEs (Public Interest Entities) expect from their CFOs (Chief Financial Officers). Furthermore, the study seeks to establish whether CFOs are expected to focus solely on finance, or whether they should also participate in strategy and planning. The study aims to identify the factors and skills that lead to a more effective CEO-CFO relationship.

Methodology: The study follows a qualitative approach. Primary data was collected from semi-structured interviews conducted with active and former CEOs and CFOs of Maltese PIEs.

Findings: Despite focusing primarily on their traditional finance roles, CFOs of Maltese PIEs are indeed dedicating a significant amount of time to strategic functions, as expected by CEOs. Strategic functions rank high on the average CFO’s agenda, with organisational transformation, strategic leadership and performance management ranking second, third and fourth, respectively. The research establishes that the strategic and the finance roles complement each other, such that an effective CFO is one who can establish an optimal balance between the two roles. In their CFO, CEOs seek a qualified and experienced person of integrity who is capable of: understanding, supporting and challenging them, complementing their skillset and of leading.

Originality/Value: It is anticipated that this research will give finance professionals, who are increasingly assuming high management positions, a strong insight into a critical relationship they may sometime play a role in.

Purpose: This study was carried out to analyse the impact of Covid- 19 Lockdown towards working capital management and profitability of companies in Zimbabwe. The main complications faced were loss of market whilst operational costs remained on the same level. Enforcement of lockdown regulations such as curfews and intercity travel bans posed a threat in profit statuses of many firms. A challenge also faced was reduction of workforce to meet World Health Organisation requirements of social distancing and health safety protocols.

Methodology: Documentary research approach, which consists of reviewing, analysing, and examining information, recorded media and texts was adopted for the study. In terms of data collection, the authors sourced and reviewed literature on the topic. Among others, these sources included journal articles, books, magazines, and newspapers.

Findings: The research found that effective working capital management techniques had to be applied to continue operations. It also emerged that sudden increase in debtors would result in cash shortages to fund other operations and pay the current liabilities.

Originality value: The research will bring light to assist financial managers on ways that they can effectively manage their working capital during lockdown periods and improve profitability by doing so. They need to understand good working capital management and its importance in reducing insolvency in the economy.

Purpose: Audit failures around the world, have contributed to high-profile corporate scandals, severely impeding global economic growth. We investigate the extent to which the public trust, the public interest and the audit expectation gap, impact global financial stability and economic growth, contributing to understanding the purpose of external oversight over audit activities. These critical components of the audit environment, represent the essential elements necessary for regulating the global audit profession.

Methodology: The proportion of revenue derived from audit services and non-audit services of the big four audit firms, is used as a proxy to measure the ‘audit expectation gap’. The resultant ‘audit expectation gap’ for the period 2005 to 2020, is juxtaposed against the global GDP growth for the same period, supporting the conceptual assertion that proper regulation of the audit expectation gap enables a stable financial environment, conducive for promoting economic growth.

Findings: The study finds that the audit expectation gap increases during stable economic conditions, as illustrated by the reduction in the proportion of audit revenue to non-audit revenue, conversely reducing during volatile economic conditions.

Originality/Value: This paper which uses the audit expectation gap as a proxy for the demand of audit services, contributes to understanding the dynamic relationship between the audit expectation gap and global economic growth, as well as the crucial role of external oversight over audit activities.

Purpose: Starting from the goal of economic development associated with environmental protection activities, this study examines the factors affecting the application of environmental accounting (EA) in manufacturing enterprises in Vietnam.

Methodology: This study is conducted using a combination of qualitative research methods (review of previous theories and research papers related to the research) and a quantitative research model (testing the degree of the appropriateness of the scale and the theoretical model through Cronbach's Alpha reliability coefficient, exploratory factor analysis (EFA), multivariable regression analysis to determine the relationship between factors affecting the application environmental accounting in manufacturing enterprises in Vietnam.

Results: Multivariable regression analysis shows that all factors (six factors) included in the study have an impact on the application of environmental accounting in manufacturing enterprises in Vietnam. Which stakeholder pressure has the strongest impact and financial resources have the weakest effect on the application of EA in these enterprises.

Originality/Value: This study provides empirical evidence about the impact of each factor on the application of environmental accounting, thereby helping state management agencies, professional associations, and businesses in the process of developing and promulgating policies affecting these factors to promote the application of environmental accounting in Vietnamese enterprises.

Purpose: W The objectives of the paper are to assess the effectiveness of mergers and acquisitions (M&A) in Maltese listed companies on acquirers’ financial performance, to examine the market reactions to M&A announcements and to seek to obtain further insights on the perceived value arising from M&A activity.

Methodology: The methodology involved an Event Study on acquirers’ share price movements and semi-structured interviews with relevant company representatives and Maltese stockbrokers.

Findings: The findings of the paper indicate that the few M&A cases wherein profitability -measured by growth in earnings before EBITDA - was enhanced and operational efficiency was improved took sound financing decisions despite facing challenging circumstances. The Maltese market was generally non-reactive within relatively short timeframes around announcements although with positive reactions within longer estimation periods. Furthermore, the perceived value by acquirers and stockbrokers varied considerably, yet such value was commonly attributed to effective due diligence and successful integration. The study therefore concludes that recent M& A activity in Malta has often been limited in its effectiveness towards enhancing shareholder value.

Originality/Value: the paper provides both corporate managers and stockbrokers with insights into M&A activity particularly in a small-state market.

Purpose: The equity premium influences investors' investing decisions, as well as their savings, spending habits, and portfolio allocation between risk-free and risky assets. Researchers have used different economic variables as potential predictors of the equity premium. However, research on determinants of equity risk premiums in emerging markets is less studied. This study aims at investigating the influence of fundamental (debt/equity ratio, dividend pay-out ratio), stock market (beta, stocks price volatility, liquidity), and macroeconomics factors (inflation and exchange rate) on the equity premium in Indonesia.

Methodology: Data was collected from a 213 sample of stocks listed in the Indonesia Stock Market for January 2007 to December 2014. Data panel regression was performed to evaluate the impact of fundamental and stock market factors, measured in 16 semesters. Time-series regression was conducted to assess the impact of macro- economic factors, measured monthly.

Findings: We find that debt ratio, dividend ratio, beta, stock prices volatility, and exchange rate are positively related to the equity premium while inflation had a negative relationship. Stocks liquidity did not play a significant role in explaining the equity premium.

Originality/Value: This study offers insights for investors to determine reasonable returns based on information about the significant determinants in the Indonesia Stock Market.

Purpose: The accelerated process of digitalization is a challenge, and at the same time an opportunity to apply modern and practical solutions in audit engagements. The purpose of this paper is to elaborate the application of big data and data analytics as one of the most advanced disruptive technologies in public sector auditing. Methodology: Qualitative and quantitative research was made on big data and data analytics as technologies that can modernize public sector auditing in Republic of North Macedonia. A survey method was used to identify the perception and attitude of the public sector auditors who are part of the State Audit Office and the internal auditors in public sector departments. The processing of the collected data was done through several statistical methods and tests, using SPSS software. Findings: In general, our research shows the positive attitude and perception of public sector auditors in the Macedonian practice for modernization and automation through the application of advanced data analytics tools in current and future audit engagements. Originality/Value: To the best of our knowledge, this paper is the only one that explores the potential of big data and data analytics technologies in Macedonian practice and presents early results that provide a good basis for further in-depth research.

Purpose: (i) Analyze and test the effect of auditor independence and complexity on audit quality; (ii) Analyze and test the effect of auditor reputation in mediating independence and audit quality. Methodology: This study uses descriptive analysis, a type of quantitative research, which, when viewed from the data analysis method used, uses a Likert scale measurement. This study uses primary data sources. The survey method is distributing questionnaires to auditors who work at BPK RI Representatives of South Sumatra. Findings: Audit independence has a positive and significant effect on audit quality. the increasing independence of auditors will improve audit quality, audit independence has a positive and significant effect on the reputation of the institution. This is with increasing auditor independence will improve the reputation of the institution, the complexity of the audit has a positive and significant effect on audit quality means that every increase in audit complexity will improve audit quality, audit complexity has a positive and significant impact on the reputation of the institution. This condition means that every increase in audit complexity will increase the reputation of the institution. , Audit quality has a positive and significant effect on the reputation of the institution. The condition means that every increase in audit quality will improve the reputation of the institution. Originality/Value: This study is to improve the quality of the financial auditing agency in the South Sumatra region in terms of contributions regarding the independence and complexity of auditors on audit quality and their impact on the reputation of the auditor institution where it is necessary to increase audit complexity in connection with improving audit quality in addition to audit complexity. in accordance with the hypothesis, therefore the formulation of further research for. The recommendations are expected to be why audit complexity is proven to provide an increase in audit quality and not the other way around. As for the variables of independence and audit quality, it is proven to have a positive effect on the reputation of the institution, thus recommendations to the agency to improve the reputation of the institution in terms of independence and audit quality.