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Research classified by Journal of Economic Literature (JEL) codes


Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting
/ / M4: Accounting
/ / / M42: Auditing
This topic is covered by the following reading lists:
  1. Mondialisation

Most recent items first, undated at the end.
  • 2014 Analyse financière : information financière, évaluation, diagnostic‎
    by de La Bruslerie, Hubert
  • 2014 L'état du reporting social et environnemental des entreprises. Première application de la loi Grenelle 2
    by Fabre, Karine & Oxibar, Bruno
  • 2014 IT-Compliance nach COBIT: Gegenüberstellung zwischen COBIT 4.0 und COBIT 5
    by Klotz, Michael
  • 2014 Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
    by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren
  • 2014 Features of Internal Audit in Pharmaceutical Industry
    by Tsvetanova, Yulia
  • 2014 Internal Audit in the Pharmaceutical Sector: International and National Good Practices
    by Tsvetanova, Yulia
  • 2014 A statistical analysis of reliability of audit opinions as bankruptcy predictors
    by Caserio Carlo & Panaro Delio & Trucco Sara
  • 2014 Statistical detection of fraud in the reporting of Croatian public companies
    by Sinisa Slijepcevic & Branimir Blaskovic
  • 2014 Improvement of Internal Audit Planning Method through Application of Risk Card by the Indices of Value-Based Management System of Joint-Stock Company
    by Oleksandr Smetanko
  • 2014 Estimating Efficiency of Baking Business In-House Control System
    by Svitlana Zubchyk
  • 2014 Improving Information Base for Audit of Financial Results from Agricultural Activity
    by Victor Mazur
  • 2014 Fraud Risk in Audit Activities According to IAS 8
    by Raluca – Ionela Radu & Ciprian Tudurachi
  • 2014 The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates
    by Melinda Timea Fulop
  • 2014 Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits
    by Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed
  • 2014 Can strategic uncertainty help deter tax evasion? An experiment on auditing rules
    by Tan, Fangfang & Yim, Andrew
  • 2014 Do customers respond to the disclosure of internal control weakness?
    by Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen)
  • 2014 Information Content of Internal Control Weaknesses: The Evidence from Japan
    by Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko
  • 2014 The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework
    by Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi
  • 2014 Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schütz
    by Jairo Emiro Cuenú Cabezas
  • 2014 Propuesta de salvaguardas para la independencia de la función de auditoría interna
    by Aurora V. Pérez López & José A. Pérez López
  • 2014 Internal Audit And Risk Management
    by Elena RUSE & Georgiana SUSMANSCHI (BADEA) & Daniel DĂNECI-PĂTRĂU
  • 2014 Investigation Of Corruption Within Multinationals
    by Monica A. PUIU & Carmen N. NISTOR
  • 2014 Growth Of Managerial Performance By Improving Auditing Activity
    by Daniel DĂNECI-PĂTRĂU & Georgiana SUSMANSCHI (BADEA) & Luciana SPINEANU-GEORGESCU
  • 2014 Audit Reporting And Corporate Governance: Links And Implications
    by George Silviu CORDOȘ & Melinda Times FÜLÖP
  • 2014 The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania
    by Andra GAJEVSZKY
  • 2013 Contribution à l’étude des comportements dysfonctionnels des auditeurs seniors : une approche managériale (le cas français)
    by Gaddour, Inès
  • 2013 Effect of joint auditor pair on Conservatism: Evidence from impairment tests
    by Lobo, Gerald & Paugam, Luc & Zhang, Dana & Casta, Jean-François
  • 2013 Understanding Decision Making in Risk Auditing under Uncertainty: Process Tracing Software
    by Casta, Jean-François & Dkhaili, Rachid
  • 2013 Comment faire de l’audit interne un outil de progrès ? Le cas de la gestion du risque sanitaire dans l’industrie agroalimentaire
    by Saïdi-Kabèche, Doudja & Vergote, Marie-Hélène
  • 2013 L'influence de l'évaluation sur le pilotage des marques
    by Farjaudon, Anne-Laure
  • 2013 The Effect of Joint Auditor Pair On Timely Loss Recognition: Evidence From Impairment Tests
    by Zhang, Dana & Lobo, Gerald & Casta, Jean-François & Paugam, Luc
  • 2013 Les experts de la comptabilité et de la finance et le service de la justice
    by Charrier, Emmanuel
  • 2013 Contribution à la compréhension de l' "Expectation gap" en audit
    by Jedidi, Imen
  • 2013 Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion
    by Sakka, Abir
  • 2013 Regelwerke der IT-Compliance - Klassifikation und Übersicht, Teil 2: Normen
    by Klotz, Michael
  • 2013 Compliance cost estimates: Survey non-response and temporal framing effects
    by Eichfelder, Sebastian
  • 2013 Teaching the Economics of Income Tax Evasion
    by Cebula, Richard & Foley, Maggie
  • 2013 The Design and Implementation of Ethics-Related Administrative Law in Eastern Europe
    by Michael, Bryane & Bowser, Donald
  • 2013 Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?
    by Fiordelisi, Franco & Meles, Antonio & Monferrà, Stefano & Starita, Maria Grazia
  • 2013 Objectivity and independence: the dual roles of external auditors and forensic accountants
    by Di Gabriele, James & Ojo, Marianne
  • 2013 Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    by Yim, Andrew
  • 2013 Mechanizm wczesnego ostrzegania firm inwestycyjnych
    by Staszkiewicz, Piotr W.
  • 2013 Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India
    by Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan
  • 2013 Competition in the Audit Market: Policy Implications
    by Joseph J. Gerakos & Chad Syverson
  • 2013 Does Monitoring Work? A Field Experiment with Multiple Forms of Counterproductive Behaviour
    by Michèle Belot & Marina Schröder
  • 2013 The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence
    by Christopher Bleibtreu & Stephan Ulrike Stefani
  • 2013 Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures
    by Ulf Mohrmann & Jan Riepe & Ulrike Stefani
  • 2013 The performance of authority in organizations: an example from management consulting
    by Alaric Bourgoin & Nicolas Bencherki
  • 2013 The Spillover Effects of Monitoring: A Field Experiment
    by Michèle Belot (University of Edinburgh) Marina Schröder (University of Magdeburg)
  • 2013 'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments
    by Hoos , Florian & Kochetova-Kozloski, Natalia & D'Arcy , Anne
  • 2013 The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
    by Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard
  • 2013 Aggressive Reporting and Probabilistic Auditing in a Principles-Based Environment
    by Suzanne H. Bijkerk & Vladimir A. Karamychev & Otto H. Swank
  • 2013 The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders
    by BUNGET Ovidiu-Constantin & DUMITRESCU Alin-Constantin & DELIU Delia Carmen
  • 2013 Planning the Internal Audit Activity
    by DUMITRU Franca & ȘERBAN Corina & MORARU Maria
  • 2013 Collecting and Processing Information in Internal Audit
    by DUMITRU Franca & SACUI Violeta
  • 2013 Finding and Reporting Irregularities in Internal Audit
    by DUMITRU Franca
  • 2013 The Connection Between Economic Information and the Informational System in Credit Institutions
    by CORNEAN Andra Nicoleta
  • 2013 Plan for Internal Audit- Short Considerations
    by Dan TOGOE
  • 2013 Methods For Assessing The Performance Of Internal Audit
    by BADEA, Georgiana & SPINEANU-GEORGESCU, Luciana
  • 2013 The Relevance of Using Accounting Fundamentals in the Mexican Stock Market
    by Dorantes, Carlos
  • 2013 Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
    by Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar
  • 2013 Benford’s Law and Digital Analysis: Application on Turkish Banking Sector
    by Ozer , Gokhan & Babacan, Burak
  • 2013 Accounting Regulation in Ukraine
    by Michal HORA & Ludmila CHYZEVSKA
  • 2013 Comparison of Supervision of the Quality of Auditors' Activities in Czech and Slovak Republic
    by Jana Gebauerová
  • 2013 Once Again on the Issue of Auditor’s and Tax Advisor’s Duty of Confidentiality, this Time in the Context of Changes to its Extent
    by Jan Molín
  • 2013 Professional Challenges Concerning The Calculation And Use Of Materiality
    by Daniel Botez
  • 2013 On the Independence of Auditors, with Special Regard to the Financial Sector
    by Tünde Barabás
  • 2013 Development of an Intelligent System Prototype Intended for Accounting in Forestry Entities
    by Postolache (Males) Daniela
  • 2013 An Answer to the Need for Businesses’ Compliance with Green Demands – ECO-AUDIT
    by Ungureanu Mihaela
  • 2013 The Economical and Ecological Importance of the Environmental Impact Assessment
    by Ungureanu Mihaela
  • 2013 Auditor's Role in the Use of European Structural Funds
    by Þogoe Greti Daniela
  • 2013 The Paradigm of Information Technology and CAATTs in the Modern Internal Audit
    by Spãtariu Elena Cerasela & Carata? Maria Alina
  • 2013 The Effectiveness of the Financial Control and Factors Affecting It
    by Sobol Anna & Sukhachova Natalia & Krachenko Iryna
  • 2013 Internal Audit and Fraud Prevention
    by Ruse Elena & Susmanschi Georgiana & Spineanu Georgescu Luciana
  • 2013 Audit Conservatism Versus Unique Regulation of Financial Markets in Romania
    by Pepi Miticã & Nicolae Traian Cristin
  • 2013 Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania
    by Paºcu Ana-Maria
  • 2013 Risk Management and Compliance as Main Topics within Nowadays’ Romanian Internal Auditing
    by Carata. Maria Alina & Spãtariu Elena Cerasela
  • 2013 The Budgets’ Role in the Audit of Economic Entities
    by Tanase Gabriela Lidia
  • 2013 The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. The accounting principles represent a main element in the structure of accounting theory. They make a unitary whole being complementary, and the development of accounting works under normal conditions depends on their correct and integral application. In business environment the principle of going concern is not only as an accounting principle, but also as an absolutely necessary element in the quarantee of financial accounting information. For the users of accounting information there must be clear the reason for which a company is considered to continue its business, which are the assumptions leading to this conclusion and which are the risks for which real developments are different from estimations. The risks about going concern are evident with some economic entities and subtle with others. Therefore, going concern of an economic entity is assured if the risks are prevented and correctly managed
    by Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela
  • 2013 Die Neuregelung Des Ifrs 10 Zur Abgrenzung Des Konsolidierungskreises – Die Anwendung Des Einheitlichen Beherrschungsmodels Auf Die Erfassung Von Strukturierten Unternehmen Im Konzernabschluss
    by Markus Häfele
  • 2013 Challenges Of Internal Audit In The Current Crisis
    by Popa Adriana Florina & Breban Ludovica & Bochis Leonica &
  • 2013 Using Dependency Structure Matrix In Optimazing Financial Audit Process
    by Popa Adriana Florina & Vilsanoiu Daniel & Dobre Florin & Stanila Oana Georgiana
  • 2013 Challenges Of Financial Audit - The Impact Of Introducing Unique Regulation Of Financial Markets In Romania
    by Mitica Pepi & Traian Cristin Nicolae & &
  • 2013 Role Of Internal Auditing In Risk Management In The Public Sector And Local Entities - Case Study Bihor County
    by Dana Simona Gherai & Diana Elisabeta Balaciu & &
  • 2013 Study On The Perception Of The Corporate Performance In Accounting And Audit Firms
    by Liliana Feleaga & Niculae Feleaga & Mihaela Dumitrascu &
  • 2013 Convergence Of International Audit Standards And American Audit Standards Regarding Sampling
    by Chis Anca Oana & Danescu Tatiana & &
  • 2013 The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities
    by Berinde Sorin & Rachisan Paula Ramona & &
  • 2013 The Efficiency Of Foreign Investments In The Financing Of Audited Entities
    by Berinde Sorin & Grosanu Adrian & &
  • 2013 The Analysis Of The Real Estate Investments In The Current Economic Environment
    by Hristea Anca Maria & & &
  • 2013 Some Observations on Research on the Benefits to Nations of Adopting IFRS
    by Philip Brown
  • 2013 Evaluation of Internal Control
    by Gheorghe Suciu & Pipu-Nicolae Barsan
  • 2013 Interference between Financial Reporting and Corporate Governance Policy
    by Victor Munteanu & Marlena Neagu & Cristina Maria Gheorghian
  • 2013 Management and Internal Audit in the Current Context
    by Luminita Georgeta Jalba
  • 2013 Creative Cash Flow Reporting – the Motivation and Opportunities
    by Slavica Stevanovic & Grozdana Belopavlovic & Marija Lazarevic-Moravcevic
  • 2013 Accounting Support Fee: Scheme of Independent Funding for U.S. Accounting and Audit Regulators
    by Oleh Pasko
  • 2013 Preparation of financial statements under international standards and its audit specifics
    by Andriy Melnyk
  • 2013 Systems Approach to Development of State Audit in Ukraine
    by Valentyna Maksimova & Yuliya Slobodyanyk
  • 2013 Improving Auditor Relationship with Highly Autohrized Customer Representatives
    by Svitlana Drach
  • 2013 Business and Auditing Risk Assessment During Shipping Company Costs Audit
    by Yuliya Ostapenko
  • 2013 Specifics of Formation and Integration of Internal Audit System into Joint Stock Company Corporate Management System
    by Oleksandr Smetanko
  • 2013 Problems of Production Costs Analyses for Bakeries
    by Antonina Chyrva
  • 2013 SWOT Analysis of Automation for Cash and Accounts Control in Construction
    by Mariya Deriy
  • 2013 Transformation of Auditor's Report Structure, Content and Scope in International Standards on Auditing
    by Oleh Pasko
  • 2013 Simulation Modeling of Internal Costs Control in Hop Industry
    by Yuliya Zolotnytska
  • 2013 Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey
    by Yasemin KARAIBRAHIMOGLU
  • 2013 Nobody likes a rat: On the willingness to report lies and the consequences thereof
    by Reuben, Ernesto & Stephenson, Matt
  • 2013 Bank audit practices and loan loss provisioning
    by Dahl, Drew
  • 2013 Impact of FDICIA internal controls on bank risk taking
    by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert
  • 2013 Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks
    by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J.
  • 2013 Estimation sample selection for discretionary accruals models
    by Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine
  • 2013 A measurement approach to conservatism and earnings management
    by Gao, Pingyang
  • 2013 Corporate governance under asymmetric information: Theory and evidence
    by Chen, Chen-Wen & Liu, Victor W.
  • 2013 Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients
    by Lai, Kam-Wah
  • 2013 The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms
    by Goh, Beng Wee & Li, Dan
  • 2013 Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees
    by Rizzotti, Davide & Greco, Angela M.
  • 2013 Le contrôle de gestion des clubs de football professionnel
    by François Meyssonnier & Myriam Mincheneau
  • 2013 Auditoría a la etapa de planificación y diseño del proceso de compensación
    by Viviana Calderón Calderón & Jorge Sánchez Henríquez
  • 2013 Mapping Fraud Risk in Financial Audit – Sales Operations
    by Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU
  • 2013 Accounting - A Normative Representation Of The Economic Reality?
    by Maria Mădălina VOINEA
  • 2013 Connection Between Internal Audit And Management
    by Georgiana SUSMANSCHI
  • 2013 Combating Fraud With Information Technologies. E-Accounting Document … A Solution?
    by Monica PUIU & Carmen NISTOR
  • 2013 Corporate antifraud strategies – Ethics culture and occupational integrity
    by Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA
  • 2013 The Corporate Governance Impact On Banking Performance Increase
    by Mariana G. BUNEA
  • 2013 Mitigation In The Banking System In The Context Of Integration In The European Union
    by Laura – Maria POPESCU & Ileana NISULEȘCU
  • 2013 The Corporate Governance Impact On Banking Performance Increase
    by Mariana G. BUNEA
  • 2013 Natura Și Impactul Riscului De Fraudă Asupra Companiilor
    by Florentin-Emil TANASĂ
  • 2013 Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???
    by Monica PUIU & Carmen NISTOR
  • 2013 Importance Of Internal Audit Within An Entity
    by Corina-Maria, DUCU
  • 2013 Risk Management From The Perspective Of Internal Audit
    by Florin-Constantin, DIMA
  • 2013 How Big Are ’Big Four’ Companies – Evidence From Romania
    by SORIN ROMULUS BERINDE
  • 2013 Forecasting The Structure Of The Romanian Audit Market
    by SORIN ROMULUS BERINDE
  • 2013 A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran
    by MAHDI SALEHI & HOSSEIN MIRZAEI & MOSTAFA BAHRAMI
  • 2013 The Audit Of Financial Statements Prepared By The Beneficiaries Of Eu Grant
    by Danut Rada & Doina Rada
  • 2013 Study Regarding Different Types Of Auditor’S Missions
    by Daniel Botez
  • 2013 Corporate Governance In The Current Crisis
    by Emilia VASILE & Ion CROITORU
  • 2013 Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?
    by Gary MONROE & Sarowar HOSSAIN
  • 2013 Voluntary Demand for Auditing by Farm Businesses: An Australian Perspective
    by Peter CAREY & George TANEWSKI
  • 2013 Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals
    by Dan Dacian Cuzdriorean
  • 2013 The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company
    by Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea
  • 2013 The Informational Risk - Operational Research Over The Net Accounting Result
    by Tatiana Danescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan
  • 2013 Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective
    by Cristina Bota-Avram & Paula Ramona Rachisan
  • 2013 Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania
    by Sorin Romulus Berinde & Adrian Grosanu
  • 2013 The Quality Control System For The Financial Audit In Romania And Spain
    by Sorin Briciu & Ioana Iuliana Pop (Grigorescu) & cotutoring Lleida University Spain
  • 2013 Methods And Instruments Used To Increase Competitiveness Of Production Organizations
    by Valentin Rau
  • 2013 Product Management Audit
    by Valentin Rau
  • 2013 Audit Quality And Managerial Decision
    by Stelian Selisteanu
  • 2013 Analysis of auditor`s reports and bankruptcy risk in banking sector in the Republic of Serbia
    by Milovan Stanisic & Danka Stefanovic & Nada Arezina & Vule Mizdrakovic
  • 2013 Decentralized Deterrence, with an Application to Labor Tax Auditing
    by Edoardo Di Porto & Nicola Persico & Nicolas Sahuguet
  • 2013 What Does Reputation Buy? Differentiation in a Market for Third-Party Auditors
    by Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan
  • 2012 Joint Audit, Game Theory, and Impairment-Testing Disclosures
    by Paugam, Luc & Casta, Jean-François
  • 2012 Mesurer la performance des chercheurs, au risque de la bureaucratie
    by Berland, Nicolas & Dreveton, Benjamin
  • 2012 L'audit entre profession réglementée et marché concurrentiel : actualité économique et réglementaire
    by Charrier, Emmanuel
  • 2012 Conventions at work : on Forensic accountants’ intermediation”
    by Pélisse, Jérôme & Charrier, Emmanuel
  • 2012 Ethique des auditeurs
    by Charpateau, Olivier
  • 2012 Déontologie et genre du commissaire aux comptes : étude exploratoire des décisions disciplinaires dans le contexte français
    by Loison, Marie-Claire & Hottegindre, Géraldine & Farjaudon, Anne-Laure
  • 2012 Evaluation financière et normes IFRS
    by Batsch, Laurent & Casta, Jean-François & Paugam, Luc & Ramond, Olivier
  • 2012 GDPdU-Konformität von Projektmanagementsoftware: Exemplarische Konzeption und Umsetzung
    by Klotz, Michael & Sulk, Ingolf & Wieck, Enrico
  • 2012 Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp
    by Marisa Agostini & Giovanni Favero
  • 2012 Poslovni Odnosi Revizora Sa Menadzerima I Liderima Prilikom Izrade I Usvajanja Finansijskog Izvestaja U Funkciji Ekonomskog Razvoja Poslovanja Privrednog Drustva
    by Petar Bojovic & Aleksandar Zivkovic
  • 2012 Internal And External Auditors Independence And Objectivity In Function Against Financial Crime And Coruption
    by Dragutin Dragojevic & Milena Milojevic
  • 2012 Does One Size Fits All? - Applying Conventional Credit Risk Mitigation to Islamic Financial Institutions
    by Abdul Aziz, Ahmad Faizal & Mohamad, Shaifulfazlee
  • 2012 Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs
    by Michael, Bryane & Gubin, Alexey
  • 2012 Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională
    by Paşcu, Ana-Maria
  • 2012 Profits:The Economic or Auditors' Assessment?
    by De KONING, Kees
  • 2012 Audits and logistic regression, deciding what really matters in service processes: a case study of a government funding agency for research grants
    by Samohyl, Robert
  • 2012 Risk management – a new priority system customs and its consequences
    by Iacob, Constanta & Zaharia, Stefan
  • 2012 Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding
    by Piotr, Staszkiewicz
  • 2012 Audit Market Regulation and Supplier Concentration Around the World: Empirical Evidence
    by Benjamin Heß & Ulrike Stefani
  • 2012 The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services
    by Christopher Bleibtreu & Ulrike Stefani
  • 2012 Nobody Likes a Rat: On the Willingness and Consequences of Reporting Lies
    by Reuben, Ernesto & Stephenson, Matt
  • 2012 A Corporate governance index for large listed companies in India
    by Jayati Sarkar & Subrata Sarkar & Kaustav Sen
  • 2012 The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover: Evidence from Japan
    by Uemura, Hiroshi
  • 2012 A Theory of Income Smoothing When Insiders Know More Than Outsiders
    by Acharya, Viral V & Lambrecht, Bart
  • 2012 Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle
    by Fasshauer, Ingrid
  • 2012 Predicting Auditor Switches By Applying Data Mining
    by Efstathios KIRKOS
  • 2012 The Risk And Fraud Factors In The Contemporary Financial Banking System
    by Georgiana SUSMANSCHI
  • 2012 The Role And Tasks Of The Internal Audit And Audit Committee As Bodies Supporting Effective Corporate Governance In Insurance Sector Institutions In Poland
    by Elzbieta Izabela Szczepankiewicz
  • 2012 The Role And Tasks Of The Internal Audit And Audit Committee As Bodies Supporting Effective Corporate Governance In Insurance Sector Institutions In Poland
    by Elzbieta Izabela Szczepankiewicz
  • 2012 Joint Audit and Accuracy of the Auditor's Report: An Empirical Study
    by Julia Baldauf & Rudolf Steckel
  • 2012 Role of environmental audit in the modern enterprise
    by Mihaela UNGUREANU
  • 2012 Civil responsibility in audit. an objective necessity of economic reality
    by Ana-Maria PASCU & Alina-Mariana ISTRATE
  • 2012 The role of internal audit within public entities
    by Maria MORARU & Franca DUMITRU
  • 2012 The importance of materiality in audit
    by Maria MORARU & Franca DUMITRU
  • 2012 Methods Of Evaluating The Effectiveness Of Operational Audit In Public Entities
    by FRANCA DUMITRU & VIOLETA SĂCUI
  • 2012 Modality Of Determining The Total Score Of Risks In Internal Audit
    by FRANCA DUMITRU & MARIA MORARU
  • 2012 Challenges Of External Financial Audit Against The Managerial Fraud
    by MIHAELA UNGUREANU
  • 2012 Case Study Regarding The Assistance Of An Auditor To A Stock Count
    by IOANA BUFAN & ANDRA CORNEAN
  • 2012 Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics
    by Annette G. Köhler & Nicole V. S. Ratzinger-Sakel
  • 2012 Corporate governance mechanisms and their impact on company performance: A structural equation model analysis
    by Mohammad I Azim
  • 2012 Fundamental Principles and Conduct Rules in Audit
    by Dan TOGOE
  • 2012 Legal and Methodological Backgrounds of the Corporate Social Responsibility
    by Iacob BACIU
  • 2012 Pragmatism of the Account Information, under Application of International Financial Reporting Standards
    by Gheorghe LEPADATU
  • 2012 Il Regime Fiscale Dei Calciatori: Un’Analisi Economica Comparata
    by Stefano Vecchione & Francesco Addesa
  • 2012 Comments on the New Dimension of Professional Liability of Auditing Companies
    by Jan Molín
  • 2012 Testing Compliance With Corporate Governance Principles On The Romanian Capital Market
    by Ioan-Ovidiu SPATACEAN & Loredana GHIORGHITA
  • 2012 Auditor'S Intervention Regarding Structural Funds
    by Daniel Botez
  • 2012 The Role of Systematic Internal Control and Audit in Reducing Management Risk at Hungarian Local Governments
    by Mrs Lajosné Gyüre
  • 2012 Relationships Among Components of Engagement Risk
    by Evren Dilek Sengur
  • 2012 Best Practices Regarding the Organization and Functioning of Audit Committees
    by Adrian Popa & Dragoș Laurențiu Zaharia & Ani Dumitrache
  • 2012 Determiners of enterprise risk management applications in Turkey: An empirical study with logistic regression model on the companies included in ISE (Istanbul Stock Exchange)
    by Serife Onder & Huseyin Ergin
  • 2012 Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies
    by Grosu Maria
  • 2012 Implementation of Quality Management in the Internet Business Models
    by Nicodim Liliana & Negoi Eugen Remus & Nitu Oana
  • 2012 Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information
    by Munteanu Petricã
  • 2012 The Financial-Accounting Communication and Affiliated Informational Risk
    by Istrate Alina-Mariana
  • 2012 The Responsibility for Producing and Validating Financial-Accounting Information
    by Istrate Alina-Mariana
  • 2012 Finishing the Financial Audit Mission
    by Stãnescu Niculina
  • 2012 Particularities Regarding the Apparition and Evolution of the Audit’s Activity
    by Salomia Maria Mãdãlina
  • 2012 Professional Judgement and Risk Propensity in Financial Audit
    by Iancu Octavian Ionescu
  • 2012 How is the Future for the Internal Auditing?
    by Dumitrescu Diana & Bobitan Nicolae
  • 2012 New Trend of the Internal Audit
    by Ducu Corina & Chirilã Camelia
  • 2012 Accounting Risks of the Entity and the True and Fair View
    by Ducu Corina
  • 2012 Internal Audit- More than a Legal Requirement
    by Susmanschi Georgiana
  • 2012 New Approaches on Management Systems Audit
    by Costel Stanca
  • 2012 Assessment Of Credit Institutions' Operational Risks From The Perspective Of External Audit
    by Veronel Avram & Roxana Hetes-Gavra & Alexandru Avram
  • 2012 Court Of Auditors - The Assessment Of Internal Control System In The Public Sector In Romania. Case Study Bihor County
    by Gherai Dana Simona & Tara Ioan Gheorghe
  • 2012 ROMANIAâ€(tm)S FACTS ABOUT INTERNAL CONTROL ENVIRONMENT OF EUROPEAN SOCIAL FUND FINANCED PROJECTS
    by Danescu Tatiana & Dogar Cristian
  • 2012 Great Britain And Germany Supreme Audit Institutions
    by Dobre Cornelia
  • 2012 The Importance of Financial Accounting Information in the Internal Audit
    by Ion Croitoru & George Calota
  • 2012 Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession
    by Ana-Maria Pascu
  • 2012 Corruption - An Inhibiting Factor For The Efficient Implementation Of Structural Funds In Romania
    by Georgiana Susmanschi
  • 2012 The Professional Reasoning – A Basis for Establishing the Signification Threshold
    by Ioana Iuliana Pop (Grigorescu)
  • 2012 An Investigation of Relationship between Audit Quality and Investment Opportunities in Tehran Stock Exchange (TSE)
    by Seiyed Alireza Mousavi & Behnoosh Aghaee Daneshvar
  • 2012 Determinants of Non-Audit Services in Malaysia: A Theoretical Model
    by Siti Subaryani Binti Zainol & M. Krishna Moorthy & Tengku Rahimah Binti Tengku Arifin
  • 2012 Improving Corporate Governance. The role of Audit Committee Disclosures by Indian Corporations
    by Madan Lal Bhasin
  • 2012 Independent auditors, bias, and political agency
    by Warren, Patrick L.
  • 2012 Political connection and cost of debt: Some Malaysian evidence
    by Bliss, Mark A. & Gul, Ferdinand A.
  • 2012 The consequences of protecting audit partners’ personal assets from the threat of liability
    by Lennox, Clive & Li, Bing
  • 2012 Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
    by Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan
  • 2012 Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence
    by Johl, Shireenjit & Subramaniam, Nava & Mat Zain, Mazlina
  • 2012 Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies
    by Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari
  • 2012 Earnings Management, Audit Quality and Legal Environment: An International Comparison
    by Mehmet Ünsal Memis & Emin Hüseyin Cetenak
  • 2012 Gestión de riesgos y controles en sistemas de información: del aprendizaje a la transformación organizacional
    by Marlene Lucila Guerrero Julio & Luis Carlos Gómez Flórez
  • 2012 Considerations Regarding The Audit Of Financial Situations
    by Maria-Madalina SALOMIA
  • 2012 Empirical Research On The External Audit Of Banks In Serbia
    by Biljana Jovković & Snežana Ljubisavljević & Vladimir Obradović
  • 2012 Analysis Of Variations In The Performance Of Audit Firms In The Republic Of Serbia
    by Dejan Jakšić & Kristina Mijić & Mirko Andrić
  • 2012 The management control system is part of the internal control system in banks?
    by Marco Di Antonio
  • 2012 The key role of the President and the Secretary of Corporate bodies in the financial sector
    by Massimo Paolo Gentili & Orietta Nava
  • 2012 Risk Management In The Financial And Accounting Activity
    by Emilia VASILE & Ion CROITORU & Daniela MITRAN
  • 2012 Auditor Engagement Decision: An Exploratory Study in the Tunisian Context
    by Insaf OUERTANI & Salma DAMAK AYADI
  • 2012 Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”
    by Tal LAHAV
  • 2012 Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices
    by Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI
  • 2012 The Accounting Policies And Procedures - Delimitations And Interferences
    by Tatiana Danescu & Mihaela Prozan & Andreea Cristina Danescu
  • 2012 The Principle Of Business Continuity In Terms Of Financial Audit
    by Tamas Attila Szora & Joldos (Udrea) Ana-Maria & Dobra Iulian & Turta Irina
  • 2012 Foreign Direct Investment In Emerging And Developed Economies
    by Tatiana Danescu & Paula Nistor
  • 2012 Internal Audit And Its Role In Improving Corporate Governance Systems
    by Neculai Tabara & Mihaela Ungureanu
  • 2012 Audit Information Content
    by Ioan Rus
  • 2012 Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi
    by Erika Kulcsár
  • 2012 Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal
    by Ion Anghel & Raluca Florentina Cretu
  • 2012 Information On The Cost And Managerial Decisions In The Companies In The Baking Industry
    by Marian Taicu
  • 2012 Considerations On The Organization Of The Management Accounting System In Bakery Companies
    by Marian Taicu
  • 2012 Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets
    by Raluca Florentina Cretu & Ion Anghel
  • 2012 Considerations Upon Sampling In The Field Of Financial Audit
    by Veronel Avram & Mihaela Dutescu
  • 2011 Les comportements de l'audité réducteurs de la qualité de l'audit
    by Manita, Riadh & Sakka, Abir
  • 2011 Mesurer et définir la valeur des marques : un enjeu dans la concurrence entre groupes professionnels
    by Farjaudon, Anne-Laure & Morales, Jérémy
  • 2011 Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie
    by Fasshauer, Ingrid
  • 2011 L'impact des changements réglementaires récents sur la qualité perçue de l'audit : Étude exploratoire auprès des préparateurs d'information financière
    by Falcy, Sandrine & Hottegindre, Géraldine & Gonthier-Besacier, Nathalie
  • 2011 Les comportements de l'audité affectant la qualité de l'audit : Une étude exploratoire sur le marché Français
    by Manita, Riadh & Sakka, Abir
  • 2011 Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal
    by Charpateau, Olivier
  • 2011 Etude exploratoire de la structuration du Co-commissariat aux comptes en France
    by David, Gilles & Mhirsi, Nadia
  • 2011 Etude exploratoire de la structuration du Co- commissariat aux comptes en France
    by David, Gilles & Mhirsi, Nadia
  • 2011 Le juge, l’avocat et l’expert de partie : pratiques commerciales, pratiques pénales
    by Charrier, Emmanuel
  • 2011 L'expertise en comptabilité et finance
    by Charrier, Emmanuel & Leclerc, Guylaine & Escobosa, Francisco
  • 2011 The Role of Forensic Economists in the Social Control of Business in France
    by Pélisse, Jérôme & Charrier, Emmanuel
  • 2011 Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke
    by Klotz, Michael
  • 2011 Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse
    by Schrenker, Claudia
  • 2011 Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik
    by Popp, Matthias
  • 2011 The Security Audit Within Information Systems
    by Dan Constantin TOFAN
  • 2011 An Empirical Analysis of Audit Expectation Gap in Nigeria
    by Tanko, Muhammad
  • 2011 Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
    by Govori, Fadil
  • 2011 A Theory of Income Smoothing When Insiders Know More Than Outsiders
    by Viral V. Acharya & Bart M. Lambrecht
  • 2011 Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules
    by Fangfang Tan & Andrew Yim
  • 2011 Internal Corporate Governance and the Financial Crisis: Lessons for Banks,Regulators and Supervisors
    by Elisabetta Gualandri & Enzo Mangone & Aldo Stanziale
  • 2011 The Credibility of Certifiers
    by Stolper, Anno
  • 2011 Auditing, Consulting, and Audit Market Concentration
    by Christopher Bleibtreu & Ulrike Stefani
  • 2011 Factors affecting audit fees in Europe: France, Germany, and the UK
    by Soltani, Bahram & Rekik, Chédia & Casta, Jean-François
  • 2011 Evaluation of the Risks of Collective Dominance in the Audit Industry in France
    by Billard, Olivier & Ivaldi, Marc & Mitraille, Sebastien
  • 2011 Are analysts misleading investors? The case of goingconcern opinions
    by Ruben M.T. Peixinho & Richard J. Taffler
  • 2011 Do analysts know but not say? The case of goingconcern opinions
    by Rúben Peixinho & Richard Taffler
  • 2011 Réseaux sociaux et compétence de l’auditeur de terrain : le cas du cabinet Audit & Co
    by Razgani, Hasnae
  • 2011 Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants
    by Compernolle, Tiphaine
  • 2011 Public Institutions And Internal Audit
    by Niculae BADALAU
  • 2011 Internal Audit And Whistleblowing
    by GEORGIANA SUSMANSCHI
  • 2011 General Arguments Concerning Financial Audit And Related Services
    by ANGELA BROJU (PETCU) & LIA DORICA HUSUSAN (DOGARU)
  • 2011 Internal Control, Corruption And Money Laundering
    by IONESCU, Luminiţa & POWER, Mary
  • 2011 The Absorption Of European Funds For The Romanian Environmental Sector
    by ŢURLEA, Eugeniu & ŞERBAN, Mihaela & ALBERT, Valeria Maria
  • 2011 Fraud, Corruption In The Private Sector And Internal Control Quality
    by IONESCU, Luminiţa
  • 2011 Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack
    by Ozer, Gokhan & Yilmaz, Emine
  • 2011 Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors
    by Uyar, Ali & Gungormus, Ali Haydar
  • 2011 Audit and Oversight of Audit in terms of Commerce Law of Turkey
    by Gencoglu, Umit Gucenme & Isseveroglu, Gulsun & Ertan, Yasemin
  • 2011 Marketing Strategies Amid Prolonged Economic Crisis
    by Simona-Silvana MARGINEAN
  • 2011 Concepts And Risks Related To Trademarks
    by Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS
  • 2011 Improving the Quality of the Information Presented in Financial Statements by Using Information Technology
    by Vasile Dumitraș
  • 2011 The Role of the Internal Audit in the Tourism Unit’s Risk Management Process
    by Bogdan Răvaș
  • 2011 The Necessity of Auditing Information Systems
    by Horga Maria-Gabriela
  • 2011 Corporate Social Responsibility in Romania. Case Study
    by Grosu Maria
  • 2011 Corporate Responsibility and Control Risk
    by Grosu Maria
  • 2011 Performance Audit and its Role in Improving the Management
    by Durdureanu Corneliu & Cîndea Moise
  • 2011 The Efficiency of Internal Public Audit Activity for the Local Public Administration
    by Dumitrescu Adelina
  • 2011 Internal Audit - Pillar of Corporate Governance
    by Alexandru Georgiana & Constantin Nicolae Vasile
  • 2011 Coordinates and Approaches in the Practice of Internal Audit
    by Ducu Corina Maria & Maracine Mihaela Simona & Chirila Camelia
  • 2011 Internal Audit and Risk Management
    by Constantin Nicolae Vasile & Alexandru Georgiana
  • 2011 Emphasizing the Role of Financial Audit by World Financial Crisis
    by Þugui Valentina
  • 2011 Implementation of International Standards on Auditing in the EU- Objective Necessity
    by Þugui Valentina
  • 2011 Going Concern after the Global Downturn
    by Ristea Luminiþa & Trandafir Adina
  • 2011 The Accounting Information: between Handling and Audit Quality
    by Pa?cu Ana-Maria
  • 2011 Objectives and Principles in the Statutary Audit
    by Marcu Niculina
  • 2011 The Purpose of the Information Accounting System for the Process of Taking Investment Decisions
    by Marcu Niculina
  • 2011 Supervision of Applicants of the Structural Funds Finance Projects
    by Lesconi Frumusanu Mihaela & Breuer Adela & Jurchescu Dorel
  • 2011 Personal Factors That Influence Audit Manager’s Risk Behaviour
    by Ionescu Iancu Octavian & Turlea Eugeniu
  • 2011 Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment
    by Ionescu Iancu Octavian
  • 2011 Accounting For Sustainability: What Next? A Research Agenda
    by Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G.
  • 2011 The Going Concern - Theory And Practice In The Financial Audit
    by Tara Ioan Gheorghe
  • 2011 Audit Expectation Gap In The Public Sector In Romania
    by Gherai Dana Simona
  • 2011 Preference Of The Listed Entities Regarding The Selection Of The External Auditor
    by Fulop Melinda Timea & Tiron-Tudor Adriana & Span Georgeta Ancuta & Popa Irimie Emil
  • 2011 Issues Related To The Accounting Treatment Of The Tangible And Intangible Assets Depreciation
    by Danciu Radu & Deac Marius
  • 2011 Enhancing Assets' Protection Through An Adequate Monitoring Of Internal Control System By Internal Audit
    by Dan Eugen Cosmin
  • 2011 Corporate Governance-The Role And Application Of The Principle Of Transparency
    by Fulop Melinda Timea
  • 2011 How Romanian Financial And Internal Auditors Acquire Accounting Information Systems Knowledge And Competences?
    by Cardos Vasile - Daniel
  • 2011 Legal and Methodological Backgrounds of the Corporate Social Responsability in the Globalization Period
    by Iacob Baciu
  • 2011 Audit fees, motivation of avoiding loss and opinion shopping: Test for moderating effect based on evidences of Chinese stock market from 2001 to 2008
    by Tang Yuejun
  • 2011 The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
    by Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K.
  • 2011 Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options
    by Choudhary, Preeti
  • 2011 Perks and the informativeness of stock prices in the Chinese market
    by Gul, Ferdinand A. & Cheng, Louis T.W. & Leung, T.Y.
  • 2011 Apport de l’ethnicité à la culture en sciences de gestion
    by Vassili Joannides
  • 2011 Revisión de estándares relevantes y literatura de gestión de riesgos y controles en sistemas de información
    by Marlene Lucila Guerrero Julio & Luis Carlos Gómez Flórez
  • 2011 Corporate governance and risk management towards Basel 3
    by Renato Maino & Francesco Zaini
  • 2011 Capital adequacy, corporate governance and organization in the support of the bank-firm relationship
    by Marina Brogi
  • 2011 Internal Auditing Value Added Concept
    by Emilia Vasile & Marin POPESCU
  • 2011 Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”
    by Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS
  • 2011 Using Control Frameworks to Map Risks in Web 2.0 Applications
    by Riaan J. RUDMAN
  • 2011 The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context
    by Iancu Octavian IONESCU & Eugeniu TURLEA
  • 2011 The Impact of Teleworking on The Audit Mission
    by Pavel NASTASE & Corina IONESCU
  • 2011 Stock Investors’ Response to Disclosures of Material Weaknesses in Internal Control
    by Mirela DOBRE
  • 2011 The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
    by Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU
  • 2011 Related Party Transactions - Overview
    by Alexandra Corlaciu & Adriana Tiron Tudor
  • 2011 Internal Banking Control And Audit: A Comparative Approach In The Romanian Banking Sector
    by Adela Socol
  • 2011 Audit Fee Econometrical Models An Overview Of The Auditing Research Literature
    by Oana Raluca Ivan
  • 2011 Auditing Fair Values In A Sensitive Socio-Economical Context
    by Nicoleta Farcane & Delia Deliu & Maria Gheorghian
  • 2011 Assessing Complience With Corporate Governanceprinciples In Case Of Romanian Financial Investment Companies
    by Tatiana Danescu & Ovidiu Spatacean
  • 2011 Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations
    by Tatiana Danescu & Mihaela Prozan & Andreea Cristina Danescu
  • 2011 From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis
    by Dana Simona Gherai & Diana Elisabeta Balaciu
  • 2011 Sequence Of Sales Records Workflow
    by Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã
  • 2011 The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity
    by Mariana Gîrbaci & Marioara Mirea
  • 2011 The Importance Of Accounting Information Quality In The Performance Of Statutory Audit
    by Marioara Avram & Mihaela Dutescu & Liliana Puican
  • 2011 The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies
    by George Calota & Nicolae-Cristian Juscu
  • 2011 The Calculation Of The Wage Bill And Personnel Costs: Between Theory Rigors And Practical Requirements
    by Anca Antoaneta Varzaru & Mihai Varzaru
  • 2011 Firm Performance In The Context Of International Regulations
    by Ecaterina Surupaceanu
  • 2011 Alternative Conceptual And Determinations Of The Cost Of Capital
    by Ecaterina Surupaceanu
  • 2011 Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination
    by Valeriu Brabete
  • 2011 Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control
    by Marioara Avram
  • 2011 Performance Study On National Forest Administration Romsilva Based On Traditional Indicators
    by Ec. Beleţu Elena Cristina, Ph.D. Student
  • 2011 The Contribution Of Public Relations In Tourism Enterprises
    by Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou
  • 2011 Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010
    by Ionut Octavian Serban
  • 2011 ""Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of Financial Audit
    by Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu
  • 2011 Theoretical Aspects Of Internal Audit’S Evaluation Necessity
    by Alexandru BOTICA
  • 2011 Sustainability reporting and assurance in Great Britain and France
    by Elena-Roxana ANGHEL ILCU
  • 2011 Good Practices In The Third Party Audits Of The Systems Of Quality Management According To TÜV Cert Requirements
    by Anca Atanase
  • 2010 Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?
    by Anne Chwolka & Johanna Zwernemann
  • 2010 Analyse organisationnelle et dispositif de gestion chez Pechiney Ugine Kuhlmann : la "brochure grise" de la Direction de l'audit et des comptes consolidés (1971-1982)
    by Bensadon, Didier
  • 2010 Les tribulations du comité d'audit des Etats-Unis jusqu'à la France
    by Compernolle, Tiphaine
  • 2010 La fraude : un nouvel envol ?
    by Charrier, Emmanuel
  • 2010 The Role of Forensic Accountants in the Social Control of Business in France
    by Charrier, Emmanuel & Pélisse, Jérôme
  • 2010 Valuation Review for Financial Audit
    by Gheorghe NISTOROIU
  • 2010 The Emergent Evolution of Human Risks in Service Companies Due to Control Industrialization: An Empirical Research
    by Fragniere, Emmanuel & Junod, Nathalie
  • 2010 The Reaction and perception of financial stakeholders: Does the auditor name effect their decision? An experimental survey in an emerging market, Turkey
    by Nur İrem NUHOĞLU
  • 2010 Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung
    by Kaminski, Ingo
  • 2010 Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen
    by Henselmann, Klaus & Schrenker, Claudia & Winkler, Nadine
  • 2010 IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
    by Henselmann, Klaus & Klein, Martin & Wiese, Maren
  • 2010 Probleme des Insolvenzplanverfahrens
    by Henselmann, Klaus & Gutbier, Manuel
  • 2010 Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich
    by Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian
  • 2010 Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary
    by Henselmann, Klaus & Klein, Martin & Raschdorf, Florian
  • 2010 Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB
    by Kaya, Devrimi
  • 2010 Die volkswirtschaftliche Bedeutung des Accounting
    by Christian Keuschnigg
  • 2010 Public Internal Audit Law - A New Branch Of Law In Romania
    by Valentin – Stelian BADESCU
  • 2010 Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland
    by Vieru, Markku & Schadewitz, Hannu
  • 2010 Firm Ownership Type, Earnings Management and Auditor Relationships: Evidence from India
    by Ghosh, Saibal
  • 2010 Deterrence Effects of Auditing Rules: An Experimental Study
    by Tan, Fangfang & Yim, Andrew
  • 2010 Fraud Detection and Financial Reporting and Audit Delay
    by Yim, Andrew
  • 2010 Risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc
    by Ojo, Marianne
  • 2010 Information Disclosure and Corporate Governance
    by Hermalin, Benjamin E. & Weisbach, Michael S.
  • 2010 Bolagsrevisorn - En studie av revisionsverksamhet under sent 1800-tal och tidigt 1900-tal. Från frivillighet till lagreglering och professionalisering
    by Gärdfors, Bengt
  • 2010 The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt
    by Diana Mostafa & Magda Hussien
  • 2010 Policer les énoncés, façonner la responsabilité des entreprises : les processus de codification et d'"enforcement" du reporting de développement durable
    by Ariane Debourdeau
  • 2010 From inspection to auditing: audit and markets as linked ecologies
    by Andrea Mennicken
  • 2010 Why Do Italian Joint Stock Companies Adopt One or Two-Tier Board?
    by Carlo BELLAVITE PELLEGRINI, & Laura PELLEGRINI & Emiliano SIRONI
  • 2010 Corruption, Fraud And Internal Control
    by IONESCU, Luminiţa
  • 2010 Business Continuity, A Constant Issue For Managers And Auditors
    by BRAGA, Viorica
  • 2010 Efficacy Of Internal Control And Controlling Business Risks
    by IONESCU, Luminiţa
  • 2010 Accounting Public Institutions From Classic To Modern
    by Tatiana Uţa & Narcisa Coman (Andrei-Coman)
  • 2010 Internal Audit Comparative Analysis - Management Control Concepts
    by Mihai-Dorel Jurchescu & Nătăliţa-Mihaela Lesconi-Frumuşanu
  • 2010 Performing Internal Control by Taking into Consideration the International Economic Crisis
    by Petre Mihaela Cosmina
  • 2010 Modeling Financial Audit in the Services and Financial Investments Companies
    by Pepi Mitica
  • 2010 Unity and Uniqueness in the Accounting Profession
    by Mitea Neluta & Vlad Costica
  • 2010 The Accounting Profession – Guilty or Victim During the Current Crisis
    by Mitea Neluta
  • 2010 The Importance of Auditor’s Professional Judgement in a Global Economy
    by Ionescu Iancu Octavian & Mocanu Mihaela & Turlea Eugeniu
  • 2010 Audit Manager Risk Behaviour in a Global Economy – a Research of the Theories on the Determinants of Risk Behaviour
    by Ionescu Iancu Octavian
  • 2010 Accounting and Audit Versus Global Economic Crisis
    by Elefterie Liana & Ruse Elena
  • 2010 Evolution of Internal Auditing in EU Member States
    by Dobre Mirela
  • 2010 Resolving Ethical Dilemmas in Financial Audit
    by Professor PhD Turlea Eugeniu & PhD Student Mocanu Mihaela
  • 2010 Possibilities to Improve the Quality of Accounting Information
    by Lector univ.dr. Tinta Alice & Prof.univ.dr. Munteanu Victor & Lector univ.dr. Zuca Marilena
  • 2010 Financial Modeling in the Investments Companies
    by Pepi Mitica
  • 2010 The role of the audit report in the enterprise evaluation
    by Marcu Niculina & Ene Sebastian George
  • 2010 The Larosiere Report - the Road to Financial Stability in the European Union
    by Ionescu Iancu Octavian
  • 2010 The Internal Audit in Private Companies
    by Enache Tasica-Daniela & Ducu Corina & Stefan Petre
  • 2010 Common points and particularities between financial audit and internal audit
    by Alexandru Georgiana
  • 2010 Die Abschlussprüfung Deutscher Unternehmen Im Zeichen Der Wirtschaftskrise
    by Markus Häfele
  • 2010 The "Credibility Crisis" Of Auditing Proffesion: An Empirical Study In Romania
    by Stirbu Dan & Moraru Maria & Popa Adina & Blidisel Rodica
  • 2010 Auditor´S Ethics In The Context Of Global Crisis
    by Dana Simona Dragos
  • 2010 The Audit Of The European Funds - The Romania Case Particularities
    by Tara Ioan Gheorghe
  • 2010 Monitoring In Credit Institutions – Comparative Approach On Internal Control Systems – The Case Of Romania Vs. International Models Of Control
    by STEFANESCU CRISTINA & MURESAN MARIANA & BOTA-AVRAM CRISTINA
  • 2010 The Background Of Professional Judgment Of Materialty In Statutory Audit Based On Qualitative Factors Analysis
    by Span Georgeta Ancuta & Popa Irimie Emil & Fulop Melinda Timea & Pop Atanasiu
  • 2010 Instruments That Are Needed To Ensure The Credibility Of Environmental Dislcosure
    by ALIN IONEL IENCIU & VASILE DANIEL CARDOS & VICTOR OCTAVIAN MULLER
  • 2010 How Financial Auditors Use Caats And Perceive Erp Systems?
    by CARDOS Vasile-Daniel
  • 2010 Risk Management’S Importance And Role In Audit
    by Bunget Ovidiu-Constantin & Dumitrescu Alin-Constantin & Dreve Raluca-Madalina
  • 2010 Iranian Angle to Non-Audit Services: Some Empirical Evidence
    by Mahdi Salehi & Mehdi Moradi
  • 2010 SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey
    by Asuman Atik, Ph.D.
  • 2010 L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?
    by Christine Noël Le maitre & Cathy Krohmer
  • 2010 Los Contratos De Construcción En Colombia E Impacto Al Adoptar Estándares Internacionales De Información Financiera -Nic 11-
    by HELIO FABIO RAMÍREZ ECHEVERRY & LUIS EDUARDO SUÁREZ BALAGUERA
  • 2010 The new anti-money laundering body in a polycentric controls’ system
    by Elisa Dellarosa
  • 2010 Organization of the Statutory Audit of Financial Statements in Romania
    by Gabriela-Felicia Ungureanu
  • 2010 Reading the New Standard ISA700
    by Daniel Botez
  • 2010 Assets Restatement Model From The Natural Capital Maintenance Perspective
    by Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU
  • 2010 Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence
    by Damien LEE & Issham ISMAIL & Daniela MITRAN
  • 2010 Brainstorming - Evidence Collection Techniques In The Performance Audit
    by Emilia VASILE & Ion CROITORU
  • 2010 Financial Audit In An Arena Context. An Analysis At The Meso-Level
    by Eugeniu Turlea & Aurelia Stefanescu & Mihaela Mocanu
  • 2010 Considerations On Audit Of Group Financial Statements
    by Attila Tamas Szora & Iulian Bogdan Dobra
  • 2010 Analysis Of Audit Market And Audit Firms Activity In Lithuania
    by Jurate Steponaviciute & Algis Zvirblis & Liudmila Zumeriene
  • 2010 Significant Doubt About The Going Concern Assumption In Audit
    by Adela Socol
  • 2010 Qualitative Factors Of Materiality - A Review Of Empirical Research
    by Emil Irimie Popa & Ancuta Georgeta Span & Timea Melinda Fulop
  • 2010 Internal Audit Regulations In Romania And Their Convergence To European Exigencies
    by Victor Munteanu & Marilena Zuca & Alice Tinta
  • 2010 Assessing Going Concern Assumption By Using Rating Valuation Models Based Upon Analytical Procedures In Case Of Financial Investment Companies
    by Tatiana Danescu & Ovidiu Spatacean & Paula Nistor & Andrea Cristina Danescu
  • 2010 Defining Elements In Setting The Objectives For The Statutory Audit Mission
    by Assoc. Prof. Cristian Drăgan Ph.D & Lect. Oana Gherghinescu Ph.D & Student Adriana Iota
  • 2010 Requirements Regarding The Independence Of Statutory Auditors
    by Assoc. Prof. Ph.D Dragan Cristian & Lect. Ph.D Gherghinescu Oana
  • 2010 Association Between Critical,Creative Thinking And Problem Solving In Accounting Researches: An Overview
    by Balasundaram Nimalathasan & Assoc. Prof. Ph.D Brabete Valeriu
  • 2010 The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400
    by Szora Attila TAMAS
  • 2010 The Economic Growth And Development And The Natural Enviroment
    by Assoc Prof. Marieta Stanciu Ph. D & Lect. Mădălina Mangra Ph. D & Assist. Natalia Sperdea Ph. D Student
  • 2010 Possibilities Of Initial Estimation And Further Validation Of Inside Control Risk
    by Prof. Magdalena Mihai Ph. D & Prof. Constantin Staicu Ph. D & Anca Ciumag Ph. D Student
  • 2010 System Of Indicators Used For Analyzing Financial Balance At Dolj County Forestry Department
    by Ec. Beleţu Elena Cristina, Ph.D. Student
  • 2010 Total income and sources of funding in public broadcasting – capabilities and pre-requisites for all this acretion
    by Florentina Popescu Ph. D
  • 2010 Examining The Audit Clients Going Concern
    by Lect. Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D
  • 2010 Audit and External Informational System
    by Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D
  • 2010 A Brief Assessment Of Romania’S Competitive Level
    by Assoc. Prof. Cosmin Fratostiteanu Ph.D
  • 2010 The Economic Growth And Development And The Natural Enviroment
    by Marieta Stanciu & Mădălina Mangra & Natalia Sperdea
  • 2010 Statistical Instruments Used In The Audit Process
    by Atanasiu Pop & Claudia Urdari
  • 2010 Harmonization Of Audit Regulation In The European Union – A Case Of Croatia And Slovenia
    by Sandra Jankoviè & Gordana Ivankoviè & Mateja Jerman
  • 2010 Corporate Audits and How to Fix Them
    by Joshua Ronen
  • 2009 Information comptable et NTIC
    by Oxibar, Bruno
  • 2009 Reporting "développement durable"
    by Quairel, Françoise
  • 2009 Un mauvais auditeur : dépendant et/ou incompétent ? étude exploratoire des motifs de condamnation des commissaires aux comptes sur le marché de l'audit en France
    by Hottegindre, Géraldine & Lesage, Cédric
  • 2009 Comités d'audit
    by Thiéry-Dubuisson, Stéphanie
  • 2009 L'Audit
    by Thiéry-Dubuisson, Stéphanie
  • 2009 Des chiffres, des maux et des lettres Éléments sociographiques relatifs aux experts judiciaires en économie, en psychiatrie et en interprétariat-traduction
    by Larchet, Keltoume & Protais, Caroline & Pélisse, Jérôme & Charrier, Emmanuel
  • 2009 Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen
    by Fürst, Benedikt & Henselmann, Klaus & Klein, Martin
  • 2009 Behandlung von strategischen Beteiligungen im Einzelabschluss
    by Henselmann, Klaus & Roos, Benjamin
  • 2009 Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
    by Henselmann, Klaus & Klein, Martin & Schmidt, Mark
  • 2009 IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?
    by Henselmann, Klaus & Roos, Benjamin
  • 2009 Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
    by Henselmann, Klaus & Klein, Martin & Maier, Christian
  • 2009 Did fair-value accounting contribute to the financial crisis?
    by Laux, Christian & Leuz, Christian
  • 2009 The crisis of fair value accounting: Making sense of the recent debate
    by Laux, Christian & Leuz, Christian
  • 2009 Internal Audit Quality - A Key Element For The Management Decision
    by Dascalu, Doina Elena & Turlea, Eugeniu & Nicolae, Florina
  • 2009 Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees
    by Yim, Andrew
  • 2009 Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches
    by Căpuşneanu, Sorinel/I
  • 2009 Regulating non audit services: Towards a principles based approach to regulation
    by Ojo, Marianne
  • 2009 Proposals for a new audit liability regime in Europe
    by Ojo, Marianne
  • 2009 Beyond the Financial Crisis: Addressing risk challenges in a changing financial environment
    by Ojo, Marianne
  • 2009 Accounting Regulation and Management Discretion in a British Building Society, Circa 1960
    by Batiz-Lazo, Bernardo & Billings, Mark
  • 2009 Professional reasoning in expressing the auditor's opinion
    by Bunget, Ovidiu-Constantin & David Sobolevschi, Iulia-Maria & Petcu, Monica
  • 2009 L’influence des evenements ulterieurs sur l’opinion de l’auditeur financier
    by Bunget, Ovidiu-Constantin
  • 2009 Ethics and internal audit: whistleblowing issues
    by Bunget, Ovidiu-Constantin & David-Sobolevschi, Maria-Iulia
  • 2009 Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode
    by Bonache, Adrien & Moris, Karen & Maurice, Jonathan
  • 2009 Limiting audit firms’ liability: A step in the right direction? (Proposals for a new audit liability regime in Europe revisited)
    by Ojo, Marianne
  • 2009 Issues on the contribution of the accountancy profession to enhancing the quality of the environment business in Romania
    by Bunget, Ovidiu-Constantin
  • 2009 The role of financial auditor in detecting and reporting fraud and error
    by Bunget, Ovidiu-Constantin
  • 2009 Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock
    by Christian Leuz & Catherine Schrand
  • 2009 Information Availability, Information Quality and the Financial Structure of Belgian SME's
    by Van Campenhout, Geert & Van Caneghem, Tom
  • 2009 Information Disclosure and Corporate Governance
    by Hermalin, Benjamin E. & Weisbach, Michael S.
  • 2009 The “Generalized Other” or How to Make its Voice Heard in an Audit Committee
    by Compernolle, Tiphaine & Richard, Chrystelle
  • 2009 A propos de la Septième directive européenne, retour sur les conditions de son élaboration (1974-1983)
    by Bensadon, Didier
  • 2009 La construction collective de l'indépendance du commissaire aux comptes : la place du comité d'audit
    by Compernolle, Tiphaine
  • 2009 The Social Construction of the Audit Expectation Gap: The Market of Excuses
    by Richard, Chrystelle & Jedidi, Imen
  • 2009 International standards - vector for good practices in broadcasting organizations in Romania
    by GHERGHEL Monica
  • 2009 Managing issues in risk assessment in auditing process
    by MEDINTU Daniela
  • 2009 Réflexion Sur La Finalité Des Systèmes De Gouvernance D’Entreprises Et Leur Convergence
    by Céline DU BOYS & Bruno TIBERGHIEN
  • 2009 European Standardization of Audit
    by Oana Raluca Ivan
  • 2009 A Semiologic Approach To Audit Expectations Gap
    by Dobroteanu Laurentiu & Dobroteanu Camelia Liliana & Ciolpan Daniela
  • 2009 Measuring And Assessment Of Internal Audit’S Effectiveness
    by Bota-Avram Cristina & Palfi Cristina
  • 2009 New Chalanges For The Financial Audit In The Context Of Measures To Surpass Economic-Financial Crisis
    by Tara Ioan Gheorghe
  • 2009 Le Livre Des Risques – Instrument Efficace Dans L’Application De La Strategie D’Audit Interne Fonde Sur Les Risques (Risk Based Auditing)
    by SABAU ELENA MONICA & SGARDEA FLORINEL MARIAN & TUTU ANCA & TURLEA CARMEN
  • 2009 Information And Communication In Banks - Key Elements Of The Internal Control System – An Empirical Analysis Between Romanian, American And Canadian Models Of Control
    by Palfi Cristina & Bota-Avram Cristina
  • 2009 Financial Audit Management
    by Ana PISLEAG
  • 2009 The Effect of Auditor Industry Specialization on Audit Pricing in Belgium
    by Wouter Dutillieux & Marleen Willekens
  • 2009 The Estimation of the Equilibrium Real Exchange Rate for Romania
    by Bogdan Andrei Dumitrescu & Vasile Dedu
  • 2009 Transparency in Financial Statements (IAS/IFRS)
    by Gheorghe V. Lepadatu & Mironela Pirnau
  • 2009 The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting
    by Ligia ANTONESCU & Mihail ANTONESCU
  • 2009 Financial Audit and a Well Organized Accounting
    by Starcea Dumitru
  • 2009 The Public Internal Audit Committee In The Social Health Insurance Sector- A Necessity In Romania
    by Iulian Bogdan Dobra & Attila Szora Tamas
  • 2009 Fraud And Error. Auditors' Responsibility Levels
    by Dan Stirbu & Maria Moraru & Nicoleta Farcane & Rodica Blidisel & Adina Popa
  • 2009 Internal Audit And Risk Management In Public Sector Entities, Between Tradition And Actuality
    by Eugeniu Turlea & Aurelia Stefanescu
  • 2009 Analytical Procedures Used In Financial Audit For Thevaluation Of Portfolio Performances €“ Case Of Financial Investment Companies
    by Tatiana Danescu & Ovidiu Spatacean
  • 2009 The Future Perspectives Of The Internal Audit Function
    by Cristina Bota-Avram & Atanasiu Pop & Florin Bota-Avram
  • 2009 Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania
    by Dumitru Matis & Alina Beattrice Vladu & Laura Negrea
  • 2009 Detecting And Reporting The Frauds And Errors By The Auditor
    by Ovidiu Constantin Bunget & Alin Constantin Dumitrescu &
  • 2009 Demands And Controversies Regarding The Sphere Of Internal Audit Activities
    by Assoc. Prof. Dragan Cristian Ph.D & Assoc. Prof. Brabete Valeriu Ph.D
  • 2009 The Necesity For Auditing The Financial-Accounting Activity
    by Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu
  • 2009 An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling
    by Assoc. Prof. Ph.D Madalina Bogdan
  • 2009 The Politics Of Financial Auditing
    by Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel
  • 2009 The evaluation of the internal audit risk regarding public procurements
    by Bogdan Iulian DOBRA
  • 2009 The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period
    by Adela SOCOL & Szora Attila TAMAS
  • 2009 Internal Audit And Management Control
    by Sorin Domnişoru & Sorin Vînătoru & Daniel Goagără
  • 2008 L'analyse financière de l'entreprise
    by Colasse, Bernard
  • 2008 Le contrôle de gestion : contrôle d'entreprise et gouvernance
    by Bouquin, Henri
  • 2008 Control risk assessment in auditing: Artificial neural network approach
    by F.Münevver YILANCI & Birol YILDIZ
  • 2008 Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı
    by M. Fatih GÜNER & M. Ünsal MEMİŞ
  • 2008 Types of audit opinions and financial performance indicators in an emerging market: Turkey
    by Nur İrem Nuhoğlu & Deniz Parlak
  • 2008 Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme
    by Ali ALP & Zafer SAYAR
  • 2008 Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
    by Henselmann, Klaus & Kaya, Devrimi
  • 2008 Earnings management and audit adjustments: An empirical study of IBEX 35 constituents
    by Oriol Amat & Oscar Elvira & Petya Platikanova
  • 2008 Corporate Fraud, Governance and Auditing
    by Giovanni Immordino & Marco Pagano
  • 2008 Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President
    by Cebula, Richard & Smith, Heather
  • 2008 The role of the external auditor in bank regulation and supervision: A comparative analysis between the UK, Germany, Italy and the US (Third Edition: Financial Crises, Enron and Northern Rock)
    by Ojo/Roedl, Marianne
  • 2008 The role of the external auditor in bank regulation and supervision: A comparative analysis
    by Ojo, Marianne
  • 2008 Acerca de la responsabilidad contractual del auditor externo de estados contables
    by Collacciani, Hugo & Carrica, Juan Manuel & López Aranguren, Jorge Luis
  • 2008 Proposals For A New Audit Liability Regime In Europe
    by Ojo, Marianne
  • 2008 Tournament Fever and the Perception of Strategic Uncertainty in Performance Contests
    by Tobias Uske
  • 2008 Zur Herstellkostenuntergrenze des BilMoG
    by Lengsfeld, Stephan & Wielenberg, Stefan
  • 2008 Connecting worlds: the translation of international auditing standards into post-Soviet audit practice
    by Andrea Mennicken
  • 2008 Effet de l’obligation de publier les honoraires d’audit sur les honoraires d’audit des exercices ultérieurs : Le cas français / Impact of the Public Fee Disclosure Requirement on Subsequent Period Fees: France Evidence
    by Chouaya, Adel
  • 2008 Qualité de l’audit et Satisfaction de l’audité : Chronique d’une Innovation Ordinaire
    by Richard, Chrystelle & Cerutti, Fabien
  • 2008 Le recours croissant aux évaluateurs externes dans le cadre des normes IFRS : Conséquences pour l’auditeur
    by Compernolle, Tiphaine & Bouden, Inès
  • 2008 De l’indépendance individuelle à l’indépendance collective de l’audit : l’apport de la théorie systémique
    by Compernolle, Tiphaine
  • 2008 On ne gère bien que ce que l’on mesure
    by Berland, Nicolas & Chevalier-Kuszla, Catherine & Sponem, Samuel
  • 2008 Auditors and Corporate Governance: Evidence from the Public Sector
    by Mark Schelker
  • 2008 Corporate Fraud, Governance and Auditing
    by Immordino, Giovanni & Pagano, Marco
  • 2008 Los sistemas y las auditorías de gestión integral
    by Clara Inés Pardo Martínez
  • 2008 Remarks On The Importance And Necessity For Public Entities To Associate In Order To Perform Efficient Activities Of Internal Audit
    by Ghita Emil
  • 2008 The It Audit - A Major Requirement For The Management Quality And Success In The European Business Context
    by Ivan Ion & Surcel Traian & Amancei Cristian
  • 2008 Study Regarding The Quality Of The True And Fair View Supplied By The Financial Statements From Financial Auditor'S Point Of View
    by Matis Dumitru & Bota Avram Florin
  • 2008 Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions
    by Briciu Sorin & Sas Florentina
  • 2008 Ensuring Professionalism of the External Evaluation Commission: The Slovenian Case Study
    by Karmen Rodman & Nada Trunk Sirca
  • 2008 The Financial Audit Complexity of The Fixed Assets
    by Sorin Domnisoru & Sorin Vinatoru
  • 2008 Concentration et compétitivité du marché de l'audit en France:une étude longitudinale 1997-2003
    by Charles Piot
  • 2008 Transformaciones contextuales, disciplinares y del pensum de contaduría pública: un análisis relacional
    by EFRÉN DANILO ARIZA BUENAVENTURA
  • 2008 La Publicación De Honorarios De Las Firmas De Auditoría En España: Un Análisis Empírico
    by ROSARIO LÓPEZ GAVIRA & JOSÉ ÁNGEL PÉREZ LÓPEZ & JOSÉ ENRIQUE ROMERO GARCÍA
  • 2008 External Audit Systems
    by Stoica Petrica
  • 2008 Challenges Of International Standards On Auditing In Global Crisis Context
    by Daniel Botez
  • 2008 Approaches Of Environmental Information Audit In Annual Reports
    by Leontina Betianu & Iuliana Georgescu
  • 2008 Internal Audit For Financial Investment Companies €“ Assurance For Adequate Supervising Of Corporate Governence Principles
    by Tatiana Danescu & Ovidiu Spatacean
  • 2008 The Pricing Of Audit Services: Evidence From Romania
    by Atanasiu Pop & Oana - Raluca Iosivan
  • 2008 The Relationship Between Internal And External Audit
    by Atanasiu Pop & Cristina Bota-Avram & Florin Bota-Avram
  • 2008 A General View Over The Structural Funds In Tourism €“ Case Study Romania -
    by Lucia Sucala & Cristina Nistor
  • 2008 Auditor independence, audit committee quality and internal control weaknesses
    by Sorinel Domnisoru & Sorin-Sandu Vinatoru
  • 2008 Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services
    by Gheorghe SUCIU
  • 2008 Considerations Concerning the Sphere of the Activities of Internal Auditing
    by Magdalena MIHAI & Nicu MARCU
  • 2008 Considerations Regarding the Financial Audit of the Tangible Fixed Assets
    by Sorin DOMNISORU & Sorin VINATORU
  • 2008 Audit evidence – top argument for final audit opinion
    by Ana MORARIU & Tanti CERCEL & Gabriela Felicia CIOCODEI & Flavia STOIAN & Horatiu ROTARU
  • 2007 Forensic Auditing et complexité des fraudes financières
    by Charrier, Emmanuel
  • 2007 Evolutions et permanence du contrôle de gestion
    by Sponem, Samuel & Chatelain-Ponroy, Stéphanie
  • 2007 Aller au cœur des pratiques de Cca et de sciences de gestion : proposition d'une approche technologique
    by Magne, Laurent
  • 2007 Ethique de l'auditeur et capacité à révéler une erreur : comparaison des auditeurs financiers et opérationnels
    by Charpateau, Olivier
  • 2007 Leistungsmessung der Internen Revision
    by Hölscher, Luise & Rosenthal, Johannes
  • 2007 Der Verkauf von Non Performing Loans durch deutsche Kreditinstitute
    by Bösch, Martin & Heinig, Raik
  • 2007 Investor Protection and Corporate Performance: Comparing Auditing Issues across countries
    by D'Agosto, Elena
  • 2007 Auditing Issues across Countries: an Explorative Approach to the Regulation Framework
    by D'Agosto, Elena
  • 2007 Reforming the Form of the Auditors’ Report: The Case of Building Societies, 1956-1960
    by Noguchi, Masayoshi & Batiz-Lazo, Bernardo
  • 2007 External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India
    by Ghosh, Saibal
  • 2007 La creaci¢n de los Comit‚s de Auditor¡a en las Cajas de Ahorros espa¤olas
    by µlvarez Alonso, Jos‚ Ignacio
  • 2007 Corporate financial risk management:governance e disclosure dopo IFRS 7
    by Arnaldo MAURI & Cesare CONTI
  • 2007 On the Incentive Effects of Uncertainty in Monitoring Agents - A Theoretical and Experimental Analysis
    by Judith Avrahami & Werner Güth & Yaakov Kareev & Tobias Uske
  • 2007 Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970
    by RAMIREZ, Carlos
  • 2007 Modélisation du risque dans les méthodologies d'audit : apport de la psychométrie
    by Mansour, Sadok
  • 2007 Des facteurs d'indépendance à un système d'indépendance : proposition d'une nouvelle grille d'analyse de l' indépendance de l'auditeur
    by Lesage, Cédric & Ben Saad, Emna
  • 2007 Internal Audit Classification
    by Mirela Claudia MITAC
  • 2007 Institutional View of Accounting
    by David Procházka
  • 2007 The Auditor's Going-Concern Opinion Decision
    by Tae G. Ryu & Chul-Young Roh
  • 2007 Rotación y dependencia económica de los auditores: sus efectos sobre la calidad del resultado en las compañías cotizadas españolas
    by Juan Monterrey Mayoral & Amparo Sánchez-Segura
  • 2007 Evolución histórica de los conceptos de responsabilidad social empresarial y balance social
    by Juan Guillermo Correa Jaramillo
  • 2007 An Aggregated Information Technology Checklist for Operational Risk Management
    by Mehmet Zeki Önal
  • 2007 Particularitati ale auditului de marketing si analiza SWOT in sectorul financiar – bancar
    by Alina Filip
  • 2007 Managementul riscurilor asociate instrumentelor de marketing online
    by Mihai Orzan
  • 2007 Utilitatea sistemelor informatice de marketing
    by Mihai Orzan
  • 2007 Considerations Regarding The Audit Verifications And The Procedures For Attaining Them
    by Dragan Cristian & Lect. Brabete Valeriu
  • 2007 Considerations On The Planning Of The Financial Audit Mission
    by Cristian Dragan & Nicu Marcu & Daniel Goagara
  • 2006 The Impact of Client and Auditor Gender on Auditors' Judgments
    by Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I.
  • 2006 Communication financière et IFRS
    by Oxibar, Bruno
  • 2006 Contrôle de gestion
    by Pezet, Anne & Gautier, Frédéric
  • 2006 Le paradoxe de la communication / contrôle de gestion
    by Chtioui, Tawhid
  • 2006 Why an auditor can't be competent and independent: a French case study
    by Richard, Chrystelle
  • 2006 Existe-t-il un risque de non-conformité dans l’application des IFRS ?
    by Casta, Jean-François & Escaffre, Lionel
  • 2006 Bağımsız denetim gözetim kurulları
    by İnci ELGİN
  • 2006 Tax Due Diligence bei Kreditinstituten: eine Betrachtung ausgewählter Bilanz- und GuV-bezogener Analysefelder bei der Ertragsbesteuerung
    by Löhr, Robert
  • 2006 The Economic Value of Regulated Disclosure: Evidence from the Banking Sector
    by Solomon Tadesse & &
  • 2006 Changes In The Depreciation Of Buildings In An English Building Society, Circa 1959: Financial And Governance Implications
    by Batiz-Lazo, Bernardo
  • 2006 Avoiding Another Enron : The Role of the External Auditor in Financial Regulation and Supervision
    by Ojo, Marianne
  • 2006 Board structure and modified audit opinions: the case of the Portuguese Stock Exchange
    by Jorge Farinha & Luis Filipe Viana
  • 2006 Incentivos De Las Empresas Cotizadas Españolas Para Crear Voluntariamente Comités De Auditoría
    by Cristina de Fuentes Barberá & María Consuelo Pucheta
  • 2006 Model Reduction Methods In Option Pricing
    by Antonio Falcó & Francisco Chinesta & Mariano González
  • 2006 The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments
    by Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I.
  • 2006 Quelle structure des connaissances dans la recherche française en comptabilité, contrôle et audit ? Une étude bibliométrique de la revue CCA sur la période 1995-2004
    by Chtioui, Tawhid & Soulerot, Marion
  • 2006 Assessing France's joint audit requirement: are two heads better than one?
    by Vanstraelen, Ann & Richard, Chrystelle & Francis, Jere
  • 2006 Las certificaciones ISO 9001/2000 e ISO 14001/96 en Colombia
    by Clara Inés Pardo Martínez
  • 2006 The audit of quality versus corporative communication
    by Alexandru TASNADI & Diana Andreia HRISTACHE
  • 2006 Regulation of Auditing in the Czech Republic
    by Vladimír Králíček
  • 2005 Quand la France Découvre l’audit : entretien avec Édouard Salustro
    by Colasse, Bernard & Pavé, Francis
  • 2005 Histoire de la comptabilité, du management et de l'audit
    by Zimnovitch, Henri & Pezet, Anne
  • 2005 Knowledge transdisciplinarity through research in Accounting, Management control and Auditing : a bibliometric study of the French CCA review
    by Chtioui, Tawhid & Soulerot, Marion
  • 2005 Investissement socialement responsable, valorisation du capital humain et due diligence RH
    by Roussel, Josse
  • 2005 Optimal Regulation of Auditing
    by Giovanni Immordino & Marco Pagano
  • 2005 Sourcing of Internal Auditing: An Empirical Study
    by Spekle, R.F. & van Elten, H.J. & Kruis, A.M.
  • 2005 Making things visible : audit quality control in the UK and the definition of the professional order
    by Carlos, RAMIREZ
  • 2005 Mesure de la performance des agences bancaires par une approche DEA
    by Aude Hubrecht & Michel Dietsch & Fabienne Guerra
  • 2005 Quelle structure des connaissances dans la recherche en comptabilité, contrôle et audit ? Une étude bibliométrique de la revue CCA sur la période 1995-2004
    by Chtioui, Tawhid & Soulerot, Marion
  • 2005 Evaluation et développement du capital humain : un enjeu clé pour l'audit social
    by Roussel, Josse & Guillard, Alexandre
  • 2005 Leniency Policies and Illegal Transactions
    by Buccirossi, Paolo & Spagnolo, Giancarlo
  • 2005 Attaching Workers Through In-kind Payments: Theory and Evidence from Russia
    by Guido Friebel & Sergei Guriev
  • 2005 Audit Committees in Germany – Theoretical Reasoning and Empirical Evidence
    by Annette G. Köhler
  • 2005 The Banks’ Auditors and Supervisors Relations. The Bank’ Audit Rsks
    by Mirela Claudia MITAC
  • 2005 Information Asymmetry and Competitive Bidding in Auditing
    by F. Gerard Adams & Jean C. Bedard & Karla M. Johnstone
  • 2005 La actuación de los órganos de control externo en la fiscalización de las universidades públicas
    by Belén González Díaz
  • 2005 Mesure de la performance des agences bancaires par une approche DEA
    by Aude Hubrecht & Michel Dietsch & Fabienne Guerra
  • 2005 Responsabilidad social y cultura en las sociedades cooperativas agrarias. Modelo general de balance social
    by Dolores Tous Zamora & Antonio Manuel Ciruela Lorenzo
  • 2005 El empresario individual: situación actual y propuestas de actuación futuras
    by Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño
  • 2005 Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa
    by Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo
  • 2004 L'Audit
    by Thiéry-Dubuisson, Stéphanie
  • 2004 Comment prendre en compte la dépréciation d'actif ?
    by Richard, Chrystelle
  • 2004 Effectiveness evaluation of the ICE (Italian institute of foreing trade) promotional programme: case study
    by Silvia Vignetti & Alessandro Valenza & Cristina Castelli
  • 2004 A Theory of Certification with an Application to the Market for Auditing Services
    by Hvide, Hans K.
  • 2004 The Demand Attributes of Assurance Services and the Role of Independent Accountants
    by Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart
  • 2004 Enforcement der Wirtschaftsprüfer
    by Eilifsen, Aasmund & Quick, Reiner
  • 2004 Auditor Detected Misstatements and the Effect of Information Technology
    by Austen, Lizabeth A. & Eilifsen, Aasmund & Messier Jr., William F.
  • 2004 La normalisation comptable et ses hommes
    by Chantiri-Chaudemanche, Rouba
  • 2004 Déceler les fraudes, les "Forensic Experts" en renfort des auditeurs
    by Charrier, Emmanuel
  • 2003 Auditer, une mission impossible ?
    by Colasse, Bernard
  • 2003 De fausses innovations pour de vrais changements ? Le cas de trois démarches innovantes dans des entreprises publiques de réseau
    by Chevalier-Kuszla, Catherine
  • 2003 Approche par les risques : les auditeurs peuvent-ils innover ?
    by Thiéry-Dubuisson, Stéphanie
  • 2003 La relation de confiance dans l'ordre comptable
    by Richard, Chrystelle
  • 2003 Financial reporting: performance and fair value. The case of the European banking sector
    by Thuelin, Elisabeth & Escaffre, Lionel
  • 2003 To make risk invisible: the institutionalization of the relationship between the board of directors and the auditors
    by Richard, Chrystelle
  • 2003 L'indépendance de l'auditeur : pairs et manques
    by Richard, Chrystelle
  • 2003 Les normes comptables et le monde post-Enron
    by Mistral, Jacques & de Boissieu, Christian & Lorenzi, Jean-Hervé
  • 2003 Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries
    by Athanassios P. Bellas
  • 2003 Problems of the Exactness of the Statistical Evaluation in the Dichotomic Case of the Audit Check
    by Margarita Lambova
  • 2002 La qualité d'une relation de pairs, facteur déterminant de la qualité d'un audit
    by Richard, Chrystelle
  • 2002 Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes
    by Richard, Chrystelle & Reix, Robert
  • 2002 Exigences actionnariales et réseaux d'administrateurs: à quoi répond la mise en place des comités d'audit en France
    by Thiéry-Dubuisson, Stéphanie
  • 2002 Sourcing ethics in the textile sector: The case of C&A
    by Graafland, J.J.
  • 2002 La crise et la réforme du système de surveillance et d'audit des comptes allemand : la loi KONTRAG de 1998
    by Richard, Jacques
  • 2002 Proposition d’un modèle de l’efficacité du co-commissariat aux comptes dans les sociétés anonymes cotées françaises
    by Bennecib, Jeannette
  • 2001 Financial Accounting and Auditing
    by Colasse, Bernard
  • 2001 The quality of a peers' relationship, a determinant of audit quality: An understanding of French legal audit
    by Richard, Chrystelle
  • 2001 La compétence relationnelle de l'auditeur : du partage du savoir explicite et tacite
    by Richard, Chrystelle
  • 2001 Quelques voies de recherche françaises en audit
    by Bédard, Jean & Gonthier-Besacier, Nathalie & Richard, Chrystelle
  • 2001 Accounting and controlling in uncertainty: concepts,techniques and methodology
    by Lesage, Cédric & Casta, Jean-François
  • 2000 Encyclopédie de comptabilité, contrôle de gestion et audit
    by Colasse, Bernard
  • 2000 An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980
    by Cebula, Richard & Saltz, Ira
  • 1999 Renewable long-term audit mandates and audit quality : a qualitative and quantitative analysis
    by Richard, Chrystelle & Vanstraelen, Ann
  • 1999 Vingt ans d'audit : De la révision des comptes aux activités multiservices
    by Casta, Jean-François & Mikol, Alain
  • 1998 La confiance, créatrice de valeur ?
    by Richard, Chrystelle & Pallas, Valérie
  • 1998 Les référentiels normatifs de la qualité sont-ils adaptés aux entreprises de service ?
    by Isaac, Henri
  • 1997 Analyse épistémologique des méthodologies d'audit des changements : Nécessité d'une approche alternative
    by Perret, Véronique & Robert-Demontrond, Philippe
  • 1996 L'information transmise par les rapports d'audit : une revue de la littérature
    by Gonthier-Besacier, Nathalie
  • 1996 L'information transmise par les rapports d'audit : une revue de la littérature
    by Gonthier-Besacier, Nathalie
  • 1994 La transformation à IBM France : rôle et contre-rôle du contrôle
    by Moriceau, Jean-Luc
  • 1993 Gestion financière de l'entreprise : problématique, concepts et méthodes
    by Colasse, Bernard
  • 1992 Stratégie et contrôle organisationnel : perspectives de la recherche
    by Bouquin, Henri
  • 1982 Racial Discrimination and Occupational Attainment in Britain
    by Mark B. Stewart
  • Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence
    by Dennis M. Lopez & Pamela C. Smith
  • Impact of Job Complexity and Performance on CFO Compensation
    by Jeff P. Boone & Inder K. Khurana & K.K. Raman
  • Audit Firm Reputation, Auditor Switches, And Client Stock Price Reactions: The Andersen Experience
    by Sharad Asthana & Steven Balsam & Jagan Krishnan
  • Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees
    by TINA M. Jose Vega & Dennis M. López
  • The Market For Audit Services And S&P 500 Index Clients
    by Sharad Asthana & Rachana Kalelkar
  • Generoaren ikuspegitik auditore jarduelarien egoera Euskal Autonomia Erkidegoan eta Estatuan
    by Azkue Irigoyen, Itziar
  • Implantación de la normativa ISO 9000 en las Comunidades Autónomas de Cataluña y el País Vasco: conclusiones de dos estudios empíricos
    by Heras Saizarbitoria, Iñaki & Casadesús Fa, Martí & Ochoa Laburu, Carlos
  • El auditor y la valoración de las existencias en la empresa
    by Malles Fernández, Eduardo