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EREKLE PIRVELI

Erekle Pirveli is a Professor of Accounting and Finance and Director of the Research Center at the Caucasus University School of Business. He is also a Research Fellow at Corvinus University of Budapest, Hungary. In addition, he chairs the Sustainability Committee of the World Bank-supported BARTA Awarding Scheme, which annually recognizes Georgia’s leading companies for excellence in corporate reporting.

 

His research focuses on corporate sustainability reporting, financial accounting, and corporate governance. As a first or sole author, he has published in leading Scopus Q1 journals, including Sustainability Accounting, Management and Policy Journal, Journal of Financial Reporting and Accounting, International Journal of Auditing, and Journal of Accounting in Emerging Economies.

 

Prof. Pirveli has received several national distinctions for his academic contributions, including the Rustaveli Foundation’s Best Young Scientist in Georgian Studies Award (2021), recognition among Georgia’s top scientists by Forbes Georgia 30 Under 30 (2020), and Caucasus University’s Best Scientist of the Year awards in 2024 and 2025.

 

As a team leader, Prof. Pirveli has successfully secured and managed national and international research grants totaling approximately 1.8 million GEL. He holds a PhD in Accounting and Finance from the University of Bremen, Germany, and completed post-doctoral research at the Massachusetts Institute of Technology (Sloan School of Management) and Ludwig Maximilian University of Munich.

Scopus publications:

 

Pirveli Erekle, Uman Timur and Partsvaniya Vakhtang (2026), ‘Russia’s Politically Motivated Foreign Ownership and Its Impact on Sustainability Disclosure’. Journal of Accounting in Emerging Economies. https://doi.org/10.1108/JAEE-04-2025-0184 . Link

 

  • Emerald, H-Index 34, Scopus Q1

 

Pirveli Erekle and Zimmermann Jochen (2026), ‘Twenty years of IFRS ‘success’? A systematic review of Scopus literature’. Journal of International Accounting, Auditing and Taxation. 60 (June), 100739. https://doi.org/10.1016/j.intaccaudtax.2025.100739. Link

 

  • Elsevier, H-Index 54, Scopus Q2, ABDC “B”, ABS 3, CiteScore 5.5, IF: 3.7

 

Pirveli Erekle, Jansson Andreas and Uman Timur (2025), ‘Audit Profession Dedication, Commercialization and Environmental Uncertainty: A Georgian Perspective’. International Journal of Auditing. 30 (1), 1-20. https://doi.org/10.1111/ijau.70001. Link

 

  • Wiley, H-Index 35, Scopus Q1, ABDC “A”

 

Shugliashvili Teona and Pirveli Erekle (2025), ‘Unveiling News Impact on Exchange Rates: A Hybrid Model Using NLP and LDA Techniques’. Applied Economic Analysis. Ahead-of-print. https://doi.org/10.1108/AEA-04-2024-0183. Link

 

  • Emerald, H-Index 20, Scopus Q2, Acceptance rate: 3%

 

Pirveli Erekle, Ortiz-Martínez Esther, Marín-Hernández Salvador and Thompson Paul (2025), ‘Influencing Sustainability: The Role of Lobbyist Characteristics in Shaping the EU's Corporate Sustainability Reporting Directive’. Sustainability Accounting, Management and Policy Journal. 16 (2), 415-442. https://doi.org/10.1108/SAMPJ-03-2023-0162. Link

 

  • Emerald, H-Index 57, Scopus Q1, CiteScore: 9.5, Acceptance rate: 6%

 

Hernandez Marin Salvador, Pirveli Erekle and Martinez Ortiz Esther (2025), ‘A Lexical Journey Through Feedback on Europe’s Sustainability Reporting Standards’. Spanish Accounting Review. 28 (2), 222-233. https://doi.org/10.6018/rcsar.602971. Link

 

  • Elsevier, H-Index 28, Scopus Q3

 

Pirveli Erekle (2024), ‘Corporate Disclosure Timing under IFRS: The Case of Emerging Georgia’. Journal of Financial Reporting and Accounting. 22 (5), 1253-1283. https://doi.org/10.1108/JFRA-12-2021-0443. Link

 

  • Emerald, H-Index 33, Scopus Q1, CiteScore: 2.5

 

Partsvaniya Vakhtang and Pirveli Erekle (2024), ‘Western Sanction Evasion Through Third Countries: The Case of Sanctioned Cars Re-Export to Russia’. NISPAcee Journal of Public Administration and Policy. 17 (2), 80-108. DOI: 10.2478/nispa-2024-0014. Link

 

  • De Gruyter, H-Index 16, Scopus Q3

 

Shugliashvili Teona, Pirveli Erekle, Munjishvili Tea and Daeri Fitim (2024), ‘Capital Structure Determinants in German SMEs: Panel Analysis and Policy Recommendations’. Credit and Capital Markets. 3-4, 313-351. Link

 

  • Duncker und Humblot GmbH, H-Index 6, Scopus Q4

 

Pirveli Erekle, Shugliashvili Teona and Machavariani Nino (2022), ‘Economic Policy of COVID-19: An Emerging Country Perspective’. International Journal of Economic Policy in Emerging Economies. 15 (2-4), 214-250. DOI: 10.1504/IJEPEE.2021.10034927. Link

 

  • Inderscience, H-Index 19, Scopus Q3, CiteScore: 2.0

 

Pirveli Erekle (2020), ‘Earnings persistence and predictability within the emerging economy of Georgia’, Journal of Financial Reporting and Accounting, 18 (3), 563-589. Link

 

  • Emerald, H-Index 33, Scopus Q1, CiteScore: 2.5

 

Pirveli Erekle and Zimmermann Jochen (2019), ‘Do Wealthy Economies have Better Accounting Quality? International Evidence’. Journal of Corporate Accounting and Finance, 30 (2), 92-110. Link

 

  • Wiley, H-Index 24, Scopus Q2

 

Non-Scopus publications:

 

Pirveli Erekle (2025), ‘Sustainability Disclosure, CEO Duality, and Ownership Concentration: Evidence from Georgia’. Globalization and Business. 10 (19), 7-22. DOI: 10.35945/gb.2025.19.001. Link  

 

  • Erih Plus / Ebsco

 

Partsvaniya Vakhtang and Pirveli Erekle (2024), ‘Georgia’s Role in Sanctions Evasion: A Transit Hub for Russia?’. Forbes Georgia (Nov. issue). Link

 

Pirveli Erekle and Thompson Paul (2022), ‘ESG Indicators of Sustainability Reporting in Emerging Georgia: Application Levels, Determinants and the Impact’, IARMEA Conference Proceedings. Link

 

Pirveli Erekle, Shugliashvili Teona and Machavariani Nino (2020), [Which Sector should be a Priority in Georgia?]. Forbes Georgia, 10 (2), 1-10. Link

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Pirveli Erekle (2020), [‘Sectoral Analysis of the Economic Model of Georgia’]. Economics and Business (TSU), 11 (2), 1-27. Link

 

Pirveli Erekle and Machavariani Nino (2020), [Political-economic Analysis of the Parliamentary Election of Georgia 2020]. Forbes Georgia. Link

 

Pirveli Erekle (2019), [‘(Un)-Transparency within Georgian Private Sector: Measuring the Complexity of Data Access’]. The Economist, 11 (4), 145-162. Link

 

Pirveli Erekle et al., (2019), ‘Increased Transparency and Financial Information Availability in Georgia’. Conference materials, Caucasus University Journal, 9 (1), 1-198. Link

 

Pirveli Erekle (2019), ‘Assessment of the Ongoing Accounting and Audit Reform in Georgia: Regulatory Base, Enforcement Level and the Quality of Financial Statements’. Caucasus University Journal, 9 (1), 8-27. Link

 

Pirveli Erekle and Shughliashvili Teona (2019), ‘Accounting and Audit Reform in Georgia: Theoretical and Descriptive Analysis’. Economics and Business (TSU), 10 (2), 163-184. Link

 

Pirveli Erekle (2019), [First Assessment of the Accounting and Audit Reform of Georgia]. Forbes Georgia, 9 (2), 82-85. Link

 

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Pirveli Erekle, Koiava Nikoloz and Petriashvili Daviti (2018), ‘Are Wealthy Economies Expected to have Better Accounting Quality? Hypothesis Development’. International Journal of Business and Social Science, 9 (6), 68-77. Link

 

Pirveli Erekle (2016), ‘Financial Information Quality Across the Capital Markets Positioned at Different Levels of Development’. International Academic Conference on Business & Economics (Conference Proceedings), Harvard University, MA, USA, 64-67. Link

 

Pirveli Erekle and Zimmermann Jochen (2015), ‘Time-series Properties of Earnings: The Case of Georgian Stock Exchange’, Journal of Business and Policy Research, 10 (1), 70-96. Link

 

Pirveli Erekle (2015), ‘Financial Statement Quality: First Evidence from the Georgian Stock Exchange’, Dissertation, University of Bremen, Shaker Verlag. Link

 

Pirveli Erekle (2015), ‘Perspectives of the Bond Market Development in Georgia’, IDFI E-publishing (Georgia). Link

 

Pirveli Erekle (2014), ‘Accounting Quality in Georgia: Theoretical Overview and Development of Predictions’, International Journal of Business and Social Science, 5 (3), 283-293. Link

 

Pirveli Erekle (2014), ‘Earnings Representativeness in Emerging Markets’, International Scientific Conference: Globalization and Statistics (Conference Proceedings), TSU, Tbilisi, Georgia, October 22-24, 249-276.

 

Khishtovani Giorgi and Pirveli Erekle (2012), ‘Corporate Political Responsibility (CPR) and its Impact on Companies’ Financial Performance: The Case of the Georgian Insurance Sector’, Economics and Business, TSU, 5 (1), 157-182.

 

Pirveli Erekle (2010), ‘Innovative Aspects of a National Economic Development’, The Socio-Economic Systems Development Problems in Context of Challenges of Globalization (Conference Proceedings), Khmelnytskyi National University, Ukraine, September 22-25, 10-13.