Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M42: Auditing

2015

• Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student, 2015, "The Evolution Of Mergers And Acquisitions In Central And Eastern Europe And The Impact Of The Economic Crisis On Them," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 25, pages 57-64, NOVEMBER.
• George-Silviu Cordos & Melinda-Timea Fulop, 2015, "Understanding Audit Reporting Changes: Introduction of Key Audit Matters," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 1, pages 128-152, March.
• Anna Bialek-Jaworska & Anna Matusiewicz, 2015, "Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 3, pages 453-482, September.
• Semiu Babatunde Adeyemi & Sunday Obah & Ini Etete Udofia, 2015, "Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 3, pages 546-574, September.
• George CALOTA & Sorin Sandu VINATORU, 2015, "Techniques And Procedures To Obtain Audit Evidence Assets," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 37, issue 1, pages 13-22, March.
• Sorin Sandu VÎNATORU & George CALOTĂ, 2015, "Preliminary Acceptance Of The Engagement Activities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 38, issue 1, pages 211-222, June.
• George CALOTA & Bogdan STICLOSU & Bogdan PIRVULESCU, 2015, "The Long Term Impact Of Different Methods Of Boosting The Activity," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 39, issue 1, pages 11-20, September.
• Joseph Gerakos & Chad Syverson, 2015, "Competition in the Audit Market: Policy Implications," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 53, issue 4, pages 725-775, September, DOI: 10.1111/1475-679X.12087.
• Niculina, STANESCU, 2015, "Communication In Financial Audit," Management Strategies Journal, Constantin Brancoveanu University, volume 28, issue 2, pages 88-92.
• Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015, "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," CESifo Working Paper Series, CESifo, number 5661.
• George Silviu CORDOȘ, 2015, "Implications Of The Current Exposure Draft On Audit Reporting," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 33, pages 61-70, April.
• Melinda-Timea FÜLÖP & Mirela-Oana PINTEA, 2015, "The Link Between Corporate Governance And Performance - Evidence From Romania," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 33, pages 81-90, April.
• Elena RUSE & Georgiana SUSMANSCHI BADEA, 2015, "Assessment Methods Of Internal Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 135-141, December.
• Burcu Ä°ÅžGÃœDEN KILIÇ & Tufan KUÅž & Nevzat ÇALIÅž, 2015, "Objectivity And Independence Assessment Of Audit Activities And Auditors In The Context Of Corporate Governance," Eurasian Academy Of Sciences Social Sciences Journal, Eurasian Academy Of Sciences, volume 6, issue 6, pages 123-136, March, DOI: 10.17740/eas.soc.2015-V6-8.
• Mo, Phyllis L.L. & Rui, Oliver M. & Wu, Xi, 2015, "Auditors' going Concern Reporting in the pre- and post-bankruptcy Law Eras: Chinese Affiliates of Big 4 Versus Local Auditors," The International Journal of Accounting, Elsevier, volume 50, issue 1, pages 1-30, DOI: 10.1016/j.intacc.2014.12.005.
• Chang, Wen-Ching & Chen, Yahn-Shir, 2015, "The Role of External Auditors in Business Group Governance: Evidence from the Number of Audit Firms Selected in Taiwanese Groups," The International Journal of Accounting, Elsevier, volume 50, issue 2, pages 170-194, DOI: 10.1016/j.intacc.2012.11.001.
• Comprix, Joseph & Huang, Huichi, 2015, "Does auditor size matter? Evidence from small audit firms," Advances in accounting, Elsevier, volume 31, issue 1, pages 11-20, DOI: 10.1016/j.adiac.2015.03.007.
• Dong, Bei & Robinson, Dahlia & Robinson, Michael, 2015, "The market's response to earnings surprises after first-time going-concern modifications," Advances in accounting, Elsevier, volume 31, issue 1, pages 21-32, DOI: 10.1016/j.adiac.2015.03.001.
• Ng, Anthony C. & Rezaee, Zabihollah, 2015, "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, volume 34, issue C, pages 128-149, DOI: 10.1016/j.jcorpfin.2015.08.003.
• Ghosh, Aloke(Al) & Tang, Charles Y., 2015, "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 95-116, DOI: 10.1016/j.jacceco.2015.03.002.
• Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015, "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 31-45, DOI: 10.1016/j.jcae.2014.12.003.
• Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min, 2015, "Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 61-74, DOI: 10.1016/j.jcae.2014.12.004.
• Ball, Fiona & Tyler, Jonathan & Wells, Peter, 2015, "Is audit quality impacted by auditor relationships?," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 166-181, DOI: 10.1016/j.jcae.2015.05.002.
• Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015, "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 89-103, DOI: 10.1016/j.jcae.2015.01.001.
• González-Díaz, Belén & García-Fernández, Roberto & López-Díaz, Antonio, 2015, "Auditor tenure and audit quality in Spanish state-owned foundations," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 2, pages 115-126, DOI: 10.1016/j.rcsar.2014.04.001.
• Gras-Gil, Ester & Marín-Hernández, Salvador & García-Pérez de Lema, Domingo, 2015, "Auditoría interna y deficiencias de la información financiera en el sector bancario español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 2, pages 174-181, DOI: 10.1016/j.rcsar.2014.06.004.
• Falcón Pérez, Esther & Fuentes Perdomo, Juana & Serrano Moracho, Francisco, 2015, "Cambios en la gestión contable: influencia de las nuevas tecnologías," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015, "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, volume 28, issue 1, pages 78-97, July, DOI: 10.1108/ARJ-08-2014-0067.
• Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Rashidah Abdul Rahman, 2015, "Political connections: a threat to auditor independence?," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 5, issue 2, pages 222-246, May, DOI: 10.1108/JAEE-03-2012-0013.
• W Robert Knechel, 2015, "Audit research in the wake of SOX," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 8/9, pages 706-726, October, DOI: 10.1108/MAJ-08-2015-1233.
• Krishna Kumar & Lucy Lim, 2015, "Was Andersen’s audit quality lower than its peers?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 30, issue 8/9, pages 911-962, October, DOI: 10.1108/MAJ-10-2014-1105.
• Peter John Carey, 2015, "External accountants’ business advice and SME performance," Pacific Accounting Review, Emerald Group Publishing Limited, volume 27, issue 2, pages 166-188, April, DOI: 10.1108/PAR-04-2013-0020.
• Abdullah Mohammed Ayedh & Abdelghani Echchabi, 2015, "Shari’ah supervision in the Yemeni Islamic banks: a qualitative survey," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, volume 7, issue 2, pages 159-172, May, DOI: 10.1108/QRFM-06-2014-0017.
• Itsaso Barrainkua & Marcela Espinosa-Pike, 2015, "Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 3-24.
• Mukhtaruddin & Ririn Oktarina & Relasari & Abukosim, 2015, "Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012," Expert Journal of Business and Management, Sprint Investify, volume 3, issue 1, pages 13-26.
• Lorenzo Lucianetti & Valentina Battista, 2015, "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 101-132.
• Charbel Salloum & George Jabbour & Jacques Digout & Elias Gebrayel, 2015, "Managerial Dominance over the Board and Audit Committee Independence in Financial Institutions," Post-Print, HAL, number hal-01371710.
• 岩﨑, 一郎, 2015, "世界金融危機下ロシアの企業所有構造と経営監督体制－－工業企業のパネルデータ分析－－," Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number 624, Jul.
• Iwasaki, Ichiro, 2015, "Global Financial Crisis, Ownership Change, and Corporate Governance Evolution: Firm-Level Evidence from Russia," RRC Working Paper Series, Russian Research Center, Institute of Economic Research, Hitotsubashi University, number 52, Jul.
• Fardin Mehrabian & Nehzat Ansari, 2015, "Effective Factors on the Development of Life Insurance in Guilan Province," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 5, issue 3, pages 178-182, July.
• Monica Violeta Achim & Nicolae Sorin Borlea & Codruta Mare, 2015, "Analysis of Global Performances for the Companies listed on Bucharest Stock Exchange: A Sectorial Perspective," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 5, issue 2, pages 181-200, February.
• Emilia VASILE & Ion CROITORU, 2015, "Organisations Overseeing through the Audit Committee," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 3, issue 4, pages 3-11, December.
• Tetyana Mishchenko, 2015, "Control over Costs of Production of Meat Products," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 126-133, March.
• Roman Voronko, 2015, "Meta-Strategies of the Internal Control Development within the Organization," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 101-108, June.
• Alona Tarasenko, 2015, "Development of the Information Support of Inventories Audit within Machine Building Companies," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 109-113, June.
• Olha Starenka, 2015, "Control Organization of Operational Management in Industrial Company," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 130-135, September.
• Lina Chudak, 2015, "Improvement of Internal Control in Fodder Production on the Basis of Chain of Values Application," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 136-141, September.
• Nataliya Poddubna, 2015, "Inspection, Limited Scope Audit and Document Audit as Main Types of Internal Control in Retail Trade Enterprises of Consumers' Cooperation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 125-129, December.
• Abdullah Mohammed Alzharani & Abdullah Mohammed Alzharani, 2015, "An Empirical Investigation Of Audit Committee Effectiveness And Risk Management: Evidence From Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 39-49.
• Lee-Wen Yang & Yi-Fang Yang & Wun-Hnog Su, 2015, "Salary Gap And Operating Performance: Perspective Of Tournament Theory," Global Journal of Business Research, The Institute for Business and Finance Research, volume 9, issue 1, pages 15-26.
• Víctor G. Alfaro García & Anna M. Gil-Lafuente & Gerardo G. Alfaro Calderón, 2015, "A Fuzzy Logic Approach Towards Innovation Measurement," Global Journal of Business Research, The Institute for Business and Finance Research, volume 9, issue 3, pages 53-71.
• Yi-Fang Yang & Lee-Wen Yang & Min-Ning Lee, 2015, "Service Quality, Size, And Performance Of Audit Firms: Consideration Of Market Segments And Business Strategies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 9, issue 4, pages 51-66.
• Roberta Provasi & Patrizia Riva, 2015, "Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 1, pages 27-34.
• Kalpana Pai & Thomas D. Tolleson, 2015, "India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 35-43.
• Cornel IONESCU & Cicilia IONESCU, 2015, "Internal Control - Crucial Factor in Ensuring the Quality of Financial Information," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 2, issue 1, pages 163-171, December.
• Prozan Mihaela, 2015, "Valences of internal control in the context of the impact of the utility of accounting information over the business environment," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015, "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, volume 132, issue 2, pages 277-296, December, DOI: 10.1007/s10551-014-2310-9.
• Teng Lin & Marion Hutchinson & Majella Percy, 2015, "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 19, issue 1, pages 197-227, February, DOI: 10.1007/s10997-013-9284-3.
• Bikki Jaggi & Santanu Mitra & Mahmud Hossain, 2015, "Earnings quality, internal control weaknesses and industry-specialist audits," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 1, pages 1-32, July, DOI: 10.1007/s11156-013-0431-3.
• Raluca Ivan, 2015, "An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 4, pages 80-90, December.
• Ichiro Iwasaki, 2015, "Global Financial Crisis, Ownership Change, and Corporate Governance Evolution Firm-Level Evidence from Russia," KIER Working Papers, Kyoto University, Institute of Economic Research, number 925, Jul.
• Judit Füredi-Fülöp, 2015, "An Empirical Study of Audit Expectation Gap in Hungary," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 11, issue 01, pages 37-46.
• Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015, "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," NBER Working Papers, National Bureau of Economic Research, Inc, number 20888, Jan.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2015, "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers, National Bureau of Economic Research, Inc, number 21530, Sep.
• Grigore Marian, 2015, "Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1003-1008, July.
• Munteanu Ciprian, 2015, "Current Concepts On Selection Techniqeus In Financial Auditing," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1009-1015, July.
• Veronika Fenyves & Tibor Tarnoczi & Zoltan Bacs & Diana Kovacs, 2015, "Comparative Analysis For The Practical Practice Of Cost Calculation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 976-981, July.
• Andrei Florin, 2015, "Internal Governance And Role Of Internal Audit In Financial Institutions. Case Study: Risk Based Planning," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 997-1002, July.
• Gherai Dana Simona & Țara Ioan-Gheorghe, 2015, "Analysis Of Institutional Capacity Of Supreme Audit Institutions In The European Union In Terms Of Its Mandate," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 473-481, December.
• Zeljko Turkalj & Dubravka Mahacek, 2015, "Efficiency Of Companies Owned By Local And Regional Self-Government Units," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 11, pages 509-523.
• Viral V. Acharya & Bart M. Lambrecht, 2015, "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, volume 28, issue 9, pages 2534-2574.
• Stefan Liviu & Pãunicã Mihai, 2015, "Romanian Public External Audit Integration in the European Union Acquis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 123-128, May.
• Chiriac Irina, 2015, "The Effects of Merger and Acquisition on Employee," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 233-236, May.
• Chiriac Irina & Georgescu Iuliana Eugenia, 2015, "The Study of the Evolution of M&As in the Current Economic Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 237-241, May.
• Bobe? Florina-Maria, 2015, "The Current Situation of the Public External Audit Activity in Romania and Proposals for Improving the Activity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 665-669, May.
• Ciurlãu Loredana & Cãruntu Genu Alexandru, 2015, "Conceptual Approaches Concerning the Internal Control under the Conditions of a Global Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 707-710, May.
• Grigore Marian, 2015, "Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 754-757, May.
• Ofileanu Dimi & Chiriac Silviu Cornel Virgil, 2015, "Possibilities of Using Simple Random Survey in Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 866-871, May.
• Angela-Eliza Micu & Alexandru Capatina, 2015, "Managing Online Brand Identity: the Case of Two Pure Players," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 292-299, May.
• Nicolae, Bobi?an & Diana Dumitrescu, 2015, "Interviewing - An Investigative Technique Used by Forensic Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 380-384, May.
• Sorin Briciu & Dimi Ofileanu, 2015, "Possibilities of Using the Typical Survey in Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 385-391, May.
• Marioara Mirea & Ionela Munteanu, 2015, "The Corporate Governance of Public Entities in Romania – Necessity or Formality?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 481-487, May.
• Sylwia Bozek & Izabela Emerling, 2015, "Protecting the organization against risk and the role of financial audit," Working Papers, Institute of Economic Research, number 34/2015, Apr, revised Apr 2015.
• Anca Simina Popescu, 2015, "European funds audit in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 253-262.
• Bogdan Răvaș & Oana-Carmen Răvaș, 2015, "A general assessment of the internal control in mining companies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 279-286.
• Cristina Maria Voinea & Violeta State, 2015, "Risk analysis and internal control assessment - premises for improving management at the level of Romanian public entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 307-316.
• Bogdan Răvaș, 2015, "Simulation of internal audit within the department of human resources in an economic entity from the public sector," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 2, pages 143-150.
• Pályi, Katalin Ágnes, 2015, "The Contribution of the State Audit Office to Good Governance and the Renewal of Accounting," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 4, pages 526-547.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015, "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66655, Feb, revised 15 Jun 2015.
• Prempeh, Kwadwo Boateng & Twumasi, Patrick & Kyeremeh, Kwadwo, 2015, "Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic," MPRA Paper, University Library of Munich, Germany, number 68083, Sep.
• Toms, Steven, 2015, "Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment," MPRA Paper, University Library of Munich, Germany, number 68255, Dec.
• Azimi, Mohammad Naim, 2015, "Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan," MPRA Paper, University Library of Munich, Germany, number 69532, Jun, revised 10 Aug 2015.
• Ozili, Peterson K, 2015, "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper, University Library of Munich, Germany, number 77236.
• Michal Bobek, 2015, "Assurance Services - Concept and Standardization
  [Ověřovací služby - koncept a standardizace]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 2, pages 23-57, DOI: 10.18267/j.cfuc.442.
• Marek Jošt, 2015, "The Quality of Audit Services in the Visegrad Countries
  [Kvalita auditorských služeb v zemích Visegrádu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 3, pages 118-142, DOI: 10.18267/j.cfuc.453.
• Michal Šindelář, 2015, "Analysis of the Transparency Reports of Auditors Operating in the Czech Republic
  [Analýza zpráv o průhlednosti auditorů působících v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 133-149, DOI: 10.18267/j.cfuc.463.
• Michal Svoboda, 2015, "Construction of Municipalities´ Financial Health Indicator
  [Konstrukce ukazatele finančního zdraví municipálních organizací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 150-160, DOI: 10.18267/j.cfuc.464.
• Olga Starenka, 2015, "Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises' Management of Machine-Building in Ukraine," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 3, pages 35-44, DOI: 10.18267/j.efaj.144.
• Salau O. Abdulmalik & Ayoib Che Ahmad, 2015, "The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 4, pages 45-65, DOI: 10.18267/j.efaj.149.
• Mihaela Iuliana DUMITRU & Claudia BURTESCU, 2015, "Offences And Penalties In The Internal Audit Activity," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 14, issue 2, pages 36-44.
• Zurina Shafii & Ahmad Zainal Abidin & Supiah Salleh, 2015, "Integrated Internal-External Shariah Audit Model: A Proposal towards the Enhancement of Shariah Assurance Practices in Islamic Financial Institutions," Working Papers, The Islamic Research and Teaching Institute (IRTI), number 1436-7, May.
• IONESCU Luminiţa, 2015, "Corruption And Internal Control Weaknesses. Case Study Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 6, issue 1, pages 41-48.
• Adelina DUMITRESCU PECULEA, 2015, "The Romanian Internal Public Audit System – An X-Ray Analysis of Audit Compartment Activities," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 3, pages 343-353, July.
• Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015, "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, volume 40, issue 1, pages 36-88, February, DOI: 10.1177/0312896214565121.
• Dinu Octavian Nicolescu, 2015, "The connection between financial management and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 4, issue 2, pages 42-45, August.
• Dinu Octavian Nicolescu, 2015, "The connection between the information system and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 4, issue 2, pages 57-61, August.
• Flavia Stoian & Geanina Gabriela Tudose & Grazia-Oana Petroianu & DANIELA NICOLETA MEDINTU, 2015, "Going Concern Research Assessment for Quoted Romanian Agricultural Companies," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2504109, Jun.
• Sammy Xiaoyan Ying & Chris Patel, 2015, "The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 2304228, Jun.
• Jeroh Edirin & Ekwueme C. M. & Okoro G. Edesiri, 2015, "Corporate Governance, Financial Performance And Audit Quality Of Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 7, issue 2 (July), pages 220-231.
• Haijin Lin & David E. M. Sappington, 2015, "Welfare-enhancing fraudulent behavior," Review of Accounting Studies, Springer, volume 20, issue 1, pages 343-370, March, DOI: 10.1007/s11142-014-9297-4.
• Rajib Doogar & Padmakumar Sivadasan & Ira Solomon, 2015, "Audit fee residuals: Costs or rents?," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1247-1286, December, DOI: 10.1007/s11142-015-9322-2.
• Daniel Aobdia, 2015, "Proprietary information spillovers and supplier choice: evidence from auditors," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1504-1539, December, DOI: 10.1007/s11142-015-9327-x.
• Cristina Fuentes & Manuel Illueca & Maria Pucheta-Martinez, 2015, "External investigations and disciplinary sanctions against auditors: the impact on audit quality," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 6, issue 3, pages 313-347, August, DOI: 10.1007/s13209-015-0127-0.
• Thomas Dilger & Sabine Graschitz, 2015, "Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 8, issue 2, pages 69-86, October.
• Vladimir Chaya, 2015, "The system of analytical triggers in anti-crisis management," Working Papers, Moscow State University, Faculty of Economics, number 0019, May.
• Krassimira Gospodinova, 2015, "Assessment of the economical effectiveness of applying auditing software," Business & Management Compass, University of Economics Varna, issue 1, pages 53-61.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015, "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 187.
• Fochmann, Martin & Haak, Marcel, 2015, "Strategic decision behavior and audit quality of big and small audit firms in a tendering process," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 197.
• Klotz, Michael, 2015, "Projektmanagement-Normen und -Standards," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 07-15-029.

2014

• Várkonyi, Zsolt Kristóf, 2014, "Az Ellenőrzés, Mint Társadalmi Érdek," Acta Carolus Robertus, Karoly Robert University College, volume 4, issue 2, pages 1-8, DOI: 10.22004/ag.econ.206850.
• Anca Antoaneta Varzaru, 2014, "Control Performance Through The Design And Implementtion Of A Budgetary System In Smes In The Region South –West Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 178-188.
• Magdalena Mihai & Adriana Iota, 2014, "International Statistical Reporting– The Duty Of Economic Agents," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 197-202.
• Liliana Puican & Mihaela-Andreea Nastasie, 2014, "Accounting Information And Its Role For Stakeholders," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 42, pages 207-211.
• Cosmin Sandu Badele & Daniela Fundeanu, 2014, "New Trends In Corporate Governance Of Public Sector," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 42, pages 51-56.
• Assist. Csosz Csongor Ph.D Student & Prof. Dumbrava Partenie Ph.D, 2014, "Creative Accounting Methods Used For Tangible Assets From The Point Of View Of Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 28-34, APRIL.
• Prof. Sorinel Domnisoru, Ph.D & Lect. Daniel Goagara, Ph.D, 2014, "Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 43-48, APRIL.
• Ph. D Student Raluca Tuliga (Coada), 2014, "The Tobin Model In Economic Geometric Dynamics," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 66-69, APRIL.
• Lecturer Bogdan Ravas Ph. D, 2014, "The Cost Influence On Decision-Making In The Tourism Establishments," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 39-44, November.
• Sorina Simona Bumbescu & Dimi Ofileanu & Raul Burdea, 2014, "The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-2.
• Nicolae Todea & Ana Maria Udrea & Ionela Cornelia Cioca, 2014, "The Effects Of The Adoption Of Ias / Ifrs By Companies Listed On The Regulated Market (Bucharest Stock Exchange - Category Iii) On The Audit Mission," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-24.
• Tatiana Dănescu & Mihaela Prozan & Roxana Diana Prozan, 2014, "Approaches Regarding The Utility Of The Accounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-12.
• Attila Tamas Szora, 2014, "Comparative Analysis Of Audit Report Types On The Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-31.
• Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq, 2014, "Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 1, pages 98-110, March.
• Musa Kayrak, 2014, "Information Technology Audit and The Practice of The Turkish Court of Accounts," Alphanumeric Journal, Bahadir Fatih Yildirim, volume 2, issue 1, pages 13-22, June, DOI: http://dx.doi.org/10.17093/aj.79914.
• Daniel Botez, 2014, "Subsequent Events And Their Importance In Drawing Up Annual Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Botez Daniel, 2014, "New Requirements For Statutory Auditors In European Union," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Botez Daniel, 2014, "Risk-Assessment Procedures And Establishing The Size Of Samples For Auditing Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Bistra Nikolova, 2014, "Methodology for assessment of the internal financial control system (for the purpose of tax control practices)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 47-61.
• Ciprian-Costel, MUNTEANU, 2014, "Arguments On Using Computer-Assisted Audit Techniques (Caat) And Business Intelligence To Improve The Work Of The Financial Auditor," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 212-220.
• Gabriela-Geanina, TUDOSE & Grazia-Oana, PETROIANU, 2014, "Risk Management - At The Convergence Between Prudence And Continuity, A Basis For An Efficient Governance," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 353-362.
• Niculina, STANESCU, 2014, "Auditing Of European Funded Projects," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 363-368.
• Niculina, STANESCU, 2014, "New Requirements For Increasing The Quality Of Financial Audit Missions," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 369-374.
• Andra GAJEVSZKY, 2014, "The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 61-73, April.
• George Silviu CORDOȘ & Melinda Times FÜLÖP, 2014, "Audit Reporting And Corporate Governance: Links And Implications," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 146-154, April.
• Daniel DĂNECI-PĂTRĂU & Georgiana SUSMANSCHI (BADEA) & Luciana SPINEANU-GEORGESCU, 2014, "Growth Of Managerial Performance By Improving Auditing Activity," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 164-170, April.
• Monica A. PUIU & Carmen N. NISTOR, 2014, "Investigation Of Corruption Within Multinationals," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 487-498, April.
• Elena RUSE & Georgiana SUSMANSCHI (BADEA) & Daniel DĂNECI-PĂTRĂU, 2014, "Internal Audit And Risk Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 525-531, April.
• Laura – Maria POPESCU & Ileana NISULESCU, 2014, "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 109-116, July.
• Melinda Timea FÜLÖP & Mirela-Oana PINTEA, 2014, "Effects Of The New Regulation And Corporate Governance Of The Audit Profession," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 545-554, July.
• Vasile-Daniel CARDOȘ & Ildikó Réka CARDOȘ, 2014, "Information Systems Audit Curricula Content Matching," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 11-16, November.
• Mirela-Oana PINTEA & Melinda Timea FÜLÖP, 2014, "Corporate Governance And Performance In The Context Of Sustainable Development," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 519-526, November.
• Raluca Valeria RATIU, 2014, "Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 549-554, November.
• Laura – Maria POPESCU & Ileana NIȘULESCU, 2014, "Creative Accounting Versus Fraud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 59-64, November.
• Victoria FIRESCU, 2014, "Positionings And Delimitations Concerning The Performance Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 6, pages 49-56, December.
• Aurora V. Pérez López & Jos� A. P�rez L�pez, 2014, "Propuesta de salvaguardas para la independencia de la función de auditoría interna," Estudios Gerenciales, Universidad Icesi.
• Jairo Emiro Cuenú Cabezas, 2014, "Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schutz," Revista Ad-Minister, Universidad EAFIT.
• David, Gilles (ed.), 2014, "Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15000.
• Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi, 2014, "The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework," International Review of Management and Marketing, Econjournals, volume 4, issue 1, pages 34-41.
• Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko, 2014, "Information Content of Internal Control Weaknesses: The Evidence from Japan," The International Journal of Accounting, Elsevier, volume 49, issue 1, pages 1-26, DOI: 10.1016/j.intacc.2014.01.009.
• Bandyopadhyay, Sati P. & Chen, Changling & Yu, Yingmin, 2014, "Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China," Advances in accounting, Elsevier, volume 30, issue 1, pages 18-31, DOI: 10.1016/j.adiac.2013.12.001.
• Lennox, Clive & Li, Bing, 2014, "Accounting misstatements following lawsuits against auditors," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 58-75, DOI: 10.1016/j.jacceco.2013.10.002.
• DeFond, Mark & Zhang, Jieying, 2014, "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 275-326, DOI: 10.1016/j.jacceco.2014.09.002.
• Chou, Julia & Zaiats, Nataliya & Zhang, Bohui, 2014, "Does auditor choice matter to foreign investors? Evidence from foreign mutual funds worldwide," Journal of Banking & Finance, Elsevier, volume 46, issue C, pages 1-20, DOI: 10.1016/j.jbankfin.2014.04.005.
• Huang, Yuan & Lam, F.Y. Eric C. & Wei, K.C. John, 2014, "The q-theory explanation for the external financing effect: New evidence," Journal of Banking & Finance, Elsevier, volume 49, issue C, pages 69-81, DOI: 10.1016/j.jbankfin.2014.08.010.
• Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014, "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, volume 67, issue 7, pages 1508-1518, DOI: 10.1016/j.jbusres.2013.06.009.
• Tan, Fangfang & Yim, Andrew, 2014, "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 161-174, DOI: 10.1016/j.joep.2012.11.005.
• Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed, 2014, "Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits," Pacific-Basin Finance Journal, Elsevier, volume 28, issue C, pages 91-109, DOI: 10.1016/j.pacfin.2013.10.009.
• Mahmut ZORTUK & Berna BESER, 2014, "Disa Aciklik ve Demokratik Yapinin Kamu Kesimi Buyuklugu Uzerindeki Etkisi: Rodrik Hipotezine Gecis Ekonomilerinden Kanit," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 14, issue 3, pages 345-359.
• Meltem KARAATLI & Serpil SENAL & Mahmut Sami OZTURK, 2014, "Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 14, issue 4, pages 637-648.
• Richard J. Cebula & Maggie Foley, 2014, "Teaching the economics of income tax evasion," Chapters, Edward Elgar Publishing, chapter 12, in: Franklin G. Mixon & Richard J. Cebula, "New Developments in Economic Education".
• Jamie L. Hoelscher & Scott E. Seavey, 2014, "Auditor industry specialization and corporate risk-taking," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 7, pages 596-620, July, DOI: 10.1108/MAJ-02-2014-1000.
• David N. Herda & Michael J. Petersen & Richard Fontaine, 2014, "Does client participation in an external audit affect their satisfaction with the audit service?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 29, issue 9, pages 818-836, September, DOI: 10.1108/MAJ-08-2013-0916.
• Leonid Z. Shneydman & Sergey V. Solomyanyy, 2014, "Self-Regulation in Audit: Main Results," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 5-15, December.
• Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014, "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers, Harvard Business School, number 15-055, Dec.
• Melinda Timea Fulop, 2014, "The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 4, issue 1, pages 279-286, January.
• Raluca – Ionela Radu & Ciprian Tudurachi, 2014, "Fraud Risk in Audit Activities According to IAS 8," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 1, pages 46-49, March.
• Victor Mazur, 2014, "Improving Information Base for Audit of Financial Results from Agricultural Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 115-119, March.
• Victor Mazur, 2014, "Improving Information Base for Audit of Financial Results from Agricultural Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 115-119, March.
• Svitlana Zubchyk, 2014, "Estimating Efficiency of Baking Business In-House Control System," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 131-137, June.
• Oleksandr Smetanko, 2014, "Improvement of Internal Audit Planning Method through Application of Risk Card by the Indices of Value-Based Management System of Joint-Stock Company," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 144-154, June.
• Oleh Pasko & Mykola Hordiyenko, 2014, "Modifications to the Auditor's Opinion & Emphasis of Matter Paragraphs in the Auditor's Reports of Ukrainian Public Companies Whose Shares are Listed on the Warsaw Stock Exchange," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 125-135, September.
• Anna Shavliuk, 2014, "Organizational Forms of Audit of Efficiency of Business Partnership," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 123-127, December.