The impact of globalization and the growing digitalization of the economy is becoming increasingly felt in the area of economic criminality, and we therefore believe that it is a matter of urgency to seek viable and effective solutions to manage this area of concerns, thus preventing the contamination of the borderline that currently separates legal and illegal technologies, depending on how they are regulated or not. In this light, the aim of our paper is to explore those instances in which blockchain accounting has the potential to be a viable solution to guarantee the security and legality of economic and financial transactions, thereby significantly mitigating the impact and frequency of economic criminality. The main objectives we pursue are to define the nature of the interrelation among the concept of blockchain, accounting and economic criminality and to evaluate the potential advantages of implementing blockchain technology in the accounting system. The main findings are a comprehensive mapping of the network that links blockchain technology, accounting and economic criminality employing the clustering method. These are likely to be of valuable assistance not only for the legislator, but also for the shaping of future research paths in this field and, last but not least, for an essential group of stakeholders such as computer scientists, accountants, auditors and national governments.

The development of the economy and the capital markets has led to substantial changes over time, both in terms of audit reporting and determining the quality of the audit. The primary purpose of the present study is to conduct an empirical evaluation of the most relevant scientific publications, which target the topic of quality of reporting in audit, determining the dominant factors for quality assurance in auditing, as well as future research directions, both for other potential researchers and us. The study proposes a bibliometric analysis of the main articles encountered in SCOPUS and Web of Science databases, aiming to choose a sample of data to perform a meta-analysis. The obtained results certify that the audit report is the fundamental element in restoring the quality of the audit, followed by education, regulations and legislative changes and last but not least, by the steps taken by the audit team in carrying out missions to assure investment efficiency and to provide credibility for investors.

Internal auditing plays an important part in the management of corporations, but it has also proved necessary in the more general framework of public interest entities, especially listed entities, given the importance of their activity in society. The different activities that internal auditors perform lead to the creation of added value in the entity in which they operate. In Romania, this activity is relatively recent and it involves certain organising and exercising particularities. The internal auditor profession has globally faced the same challenges all the other professions face in regards to the digitalization of the economy.

Foreign direct investment (FDI) is essential for the global economy, especially for developing and emerging countries, which are dependent on these financial resources. Governments compete to attract foreign investors by offering tax incentives, strong regulatory frameworks and flexible environmental regulations. While some countries relax environmental regulations to attract FDI, others implement stricter measures to reduce greenhouse gas emissions and protect the environment. The aim of this article is to present a thorough and up-to-date review of the literature that has focused on the analysis of the correlation between FDI and environmental regulations. The bibliometric analysis focuses on the main concepts that elucidate the relationship between environmental regulations and SDI, highlighting current trends and theories. This research is crucial for understanding the influence of environmental regulation on FDI and its effects on economic development and environmental conservation worldwide. According to the literature, the pollution haven theory has received substantial support, indicating that nations with permissive regulations attract more foreign direct investment due to lower business costs. The literature indicates strong support for the pollution haven theory, suggesting that countries with relaxed regulations attract more FDI due to lower business costs. The results of this study could help inform the development of environmental policies and strategies to attract foreign investment and address climate change and environmental degradation. At the same time, this research provides valuable information for researchers as it highlights the main research niches that need to be addressed and analysed.

Business performance, as a whole, represents the main concern for financial information users, as a risk assessment tool meant to establish the effectiveness and efficiency of the work performed. Over time, there was an ongoing challenge related to business performance analysis. The purpose of this research is to identify and examine the interdependency relations between the determining factors in the bibliometric analysis of the published literature, when the main topic is business performance. Therefore, to reach this purpose we pursued the following objectives: O1- bibliometric coupling analysis of the scientific papers published on the Web of Sciences and Scopus databases, which addressed the business performance topic by means of clustering; O2 – identifying the correlations between research projects already in place and highlighting research projects not yet approached by researchers, creating new research niches, impacting the development of the performance model applied to current demands.