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

2014

• Preß, Sebastian, 2014, "Automatisierte Kontrollen in der Beschaffung: Exemplarische Konzeption und Umsetzung," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 06-14-027.
• Klotz, Michael, 2014, "IT-Compliance: Begrifflichkeit und Grundlagen," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 06-14-028.

2013

• Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013, "What Does Reputation Buy? Differentiation in a Market for Third-Party Auditors," American Economic Review, American Economic Association, volume 103, issue 3, pages 314-319, May, DOI: 10.1257/aer.103.3.314.
• Edoardo Di Porto & Nicola Persico & Nicolas Sahuguet, 2013, "Decentralized Deterrence, with an Application to Labor Tax Auditing," American Economic Journal: Microeconomics, American Economic Association, volume 5, issue 1, pages 35-62, February.
• Milovan Stanisic & Danka Stefanovic & Nada Arezina & Vule Mizdrakovic, 2013, "Analysis of auditor`s reports and bankruptcy risk in banking sector in the Republic of Serbia," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue 34, pages 431-441, June.
• Stelian Selisteanu, 2013, "Audit Quality And Managerial Decision," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 145-149.
• Valentin Rau, 2013, "Product Management Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 85-91.
• Valentin Rau, 2013, "Methods And Instruments Used To Increase Competitiveness Of Production Organizations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 92-100.
• PhD Student Maja Andrlic, mag.prim.educ., 2013, "Geographic Aspects Of Ipard Fund Usage In Function Of Rural Development," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 102-111, NOVEMBER.
• Sorin Briciu & Ioana Iuliana Pop (Grigorescu), 2013, "The Quality Control System For The Financial Audit In Romania And Spain," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-10.
• Sorin Romulus Berinde & Adrian GroÅŸanu, 2013, "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-14.
• Cristina BoÅ£a-Avram & Paula Ramona RăchiÅŸan, 2013, "Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-15.
• Tatiana Dănescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013, "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-16.
• Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea, 2013, "The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-18.
• Dan Dacian Cuzdriorean, 2013, "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-5.
• Peter CAREY & George TANEWSKI, 2013, "Voluntary Demand for Auditing by Farm Businesses: An Australian Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 213-234, June.
• Gary MONROE & Sarowar HOSSAIN, 2013, "Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 263-279, June.
• Daniel Botez, 2013, "Study Regarding Different Types Of Auditor’S Missions," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Danut Rada & Doina Rada, 2013, "The Audit Of Financial Statements Prepared By The Beneficiaries Of Eu Grant," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Mahdi Salehi & Hossein Mirzaei & Mostafa Bahrami, 2013, "A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin Romulus Berinde, 2013, "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin Romulus Berinde, 2013, "How Big Are ’Big Four’ Companies – Evidence From Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Mark Schelker, 2013, "Auditors and Corporate Governance: Evidence from the Public Sector," Kyklos, Wiley Blackwell, volume 66, issue 2, pages 275-300, May, DOI: 10.1111/kykl.2013.66.issue-2.
• Florin-Constantin, DIMA, 2013, "Risk Management From The Perspective Of Internal Audit," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 105-110.
• Corina-Maria, DUCU, 2013, "Importance Of Internal Audit Within An Entity," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 111-116.
• Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013, "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," CID Working Papers, Center for International Development at Harvard University, number 262, May.
• Monica PUIU & Carmen NISTOR, 2013, "Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 63-69, February.
• Florentin-Emil TANASĂ, 2013, "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 84-97, August.
• Mariana G. BUNEA, 2013, "The Corporate Governance Impact On Banking Performance Increase," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 29, pages 41-53, October.
• Laura – Maria POPESCU & Ileana NISULEȘCU, 2013, "Mitigation In The Banking System In The Context Of Integration In The European Union," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-35, May.
• Mariana G. BUNEA, 2013, "The Corporate Governance Impact On Banking Performance Increase," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 11-21, November.
• Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA, 2013, "Corporate antifraud strategies – Ethics culture and occupational integrity," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 59-65, November.
• Monica PUIU & Carmen NISTOR, 2013, "Combating Fraud With Information Technologies. E-Accounting Document … A Solution?," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 83-89, July.
• Georgiana SUSMANSCHI, 2013, "Connection Between Internal Audit And Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 374-377, June.
• Maria Mădălina VOINEA, 2013, "Accounting - A Normative Representation Of The Economic Reality?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 383-388, June.
• Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU, 2013, "Mapping Fraud Risk in Financial Audit – Sales Operations," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 272-281, October.
• Viviana Calderón Calderón & Jorge S�nchez Henr�quez, 2013, "Auditoría a la etapa de planificación y diseno del proceso de compensación," Estudios Gerenciales, Universidad Icesi.
• Colasse, Bernard (ed.), 2013, "Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/12072.
• Colasse, Bernard (ed.), 2013, "Contribution à la compréhension de l' "Expectation gap" en audit," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/12162.
• François Meyssonnier & Myriam Mincheneau, 2013, "Le contrôle de gestion des clubs de football professionnel," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 4, pages 63-81, December.
• Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013, "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series, HEC Paris, number 971, Mar.
• Hoos , Florian & Kochetova-Kozloski, Natalia & D'Arcy , Anne, 2013, "'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments," HEC Research Papers Series, HEC Paris, number 995, Jul.
• Michele Belot & Marina Schroder, 2013, "The Spillover Effects of Monitoring: A Field Experiment," Edinburgh School of Economics Discussion Paper Series, Edinburgh School of Economics, University of Edinburgh, number 238, Oct.
• Belot, Michele & Schroeder, Marina, 2013, "The Spillover Effects of Monitoring: A Field Experiment," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2013-110.
• Rizzotti, Davide & Greco, Angela M., 2013, "Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees," The International Journal of Accounting, Elsevier, volume 48, issue 1, pages 84-110, DOI: 10.1016/j.intacc.2013.01.007.
• Goh, Beng Wee & Li, Dan, 2013, "The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms," The International Journal of Accounting, Elsevier, volume 48, issue 2, pages 248-278, DOI: 10.1016/j.intacc.2013.04.004.
• Lai, Kam-Wah, 2013, "Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients," The International Journal of Accounting, Elsevier, volume 48, issue 4, pages 495-524, DOI: 10.1016/j.intacc.2013.10.001.
• Lee, Cheol & Park, Myung S., 2013, "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, volume 29, issue 2, pages 218-231, DOI: 10.1016/j.adiac.2013.05.003.
• Chen, Chen-Wen & Liu, Victor W., 2013, "Corporate governance under asymmetric information: Theory and evidence," Economic Modelling, Elsevier, volume 33, issue C, pages 280-291, DOI: 10.1016/j.econmod.2013.04.010.
• Gao, Pingyang, 2013, "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 251-268, DOI: 10.1016/j.jacceco.2012.10.001.
• Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2013, "Estimation sample selection for discretionary accruals models," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 190-211, DOI: 10.1016/j.jacceco.2013.07.001.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013, "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, volume 37, issue 12, pages 4879-4892, DOI: 10.1016/j.jbankfin.2013.08.024.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013, "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, volume 37, issue 2, pages 614-624, DOI: 10.1016/j.jbankfin.2012.09.013.
• Dahl, Drew, 2013, "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, volume 37, issue 9, pages 3577-3584, DOI: 10.1016/j.jbankfin.2013.05.007.
• Reuben, Ernesto & Stephenson, Matt, 2013, "Nobody likes a rat: On the willingness to report lies and the consequences thereof," Journal of Economic Behavior & Organization, Elsevier, volume 93, issue C, pages 384-391, DOI: 10.1016/j.jebo.2013.03.028.
• García Blandón, Josep & Argilés Bosch, Josep Maria, 2013, "Audit firm tenure and qualified opinions: New evidence from Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 16, issue 2, pages 118-125, DOI: 10.1016/j.rcsar.2013.02.001.
• Villaluenga de Gracia, Susana, 2013, "La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (15," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 16, issue 2, pages 126-135, DOI: 10.1016/j.rcsar.2013.07.002.
• Yasemin KARAIBRAHIMOGLU, 2013, "Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 13, issue 2, pages 273-284.
• Bear, Laura, 2013, "The antinomies of audit: opacity, instability and charisma in the economic governance of a Hooghly shipyard," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 52597.
• Alaric Bourgoin & Nicolas Bencherki, 2013, "The performance of authority in organizations: an example from management consulting," CSI Working Papers Series, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech, number 029, Jan.
• Eugenia Iancu & Mihaela Tulvinschi, 2013, "The Role of the Accounting and Audit Standards in the Globalization Process," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 83-96.
• Harilaos F. Harissis & George E. Makrivogiatzakis & Stavros E. Arvanitis, 2013, "Risk Assessment in the Context of Internal Audit in Greek Listed Companies at Athens Stock Exchange," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 14-37.
• Yuliya Zolotnytska, 2013, "Simulation Modeling of Internal Costs Control in Hop Industry," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 74-79, March.
• Oleh Pasko, 2013, "Transformation of Auditor's Report Structure, Content and Scope in International Standards on Auditing," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 80-91, March.
• Mariya Deriy, 2013, "SWOT Analysis of Automation for Cash and Accounts Control in Construction," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 106-112, June.
• Antonina Chyrva, 2013, "Problems of Production Costs Analyses for Bakeries," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 112-117, June.
• Oleksandr Smetanko, 2013, "Specifics of Formation and Integration of Internal Audit System into Joint Stock Company Corporate Management System," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 107-112, September.
• Yuliya Ostapenko, 2013, "Business and Auditing Risk Assessment During Shipping Company Costs Audit," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 99-106, September.
• Svitlana Drach, 2013, "Improving Auditor Relationship with Highly Autohrized Customer Representatives," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 107-113, December.
• Valentyna Maksimova & Yuliya Slobodyanyk, 2013, "Systems Approach to Development of State Audit in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 114-120, December.
• Andriy Melnyk, 2013, "Preparation of financial statements under international standards and its audit specifics," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 121-129, December.
• Oleh Pasko, 2013, "Accounting Support Fee: Scheme of Independent Funding for U.S. Accounting and Audit Regulators," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-70, December.
• Arvind Patel & Pranil Prasad, 2013, "Auditor Independence, Audit Fees Lowballing, And Non-Audit Services: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 103-120.
• Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013, "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 13-32.
• Yahn-Shir Chen & Joseph Hsu & Mei-Ting Huang, 2013, "Lagged Effects Of Training On Financial Performance: Evidence From Longitudinal Data," Global Journal of Business Research, The Institute for Business and Finance Research, volume 7, issue 1, pages 9-20.
• Yahn-Shir Chen & Joseph Hsu & Mei-Ting Huang & Ping-Sen Yang, 2013, "Quality, Size and Performance of Audit Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 5, pages 89-105.
• Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 2, pages 97-106.
• Carmen Rios Figueroa, 2013, "The Effect Of Cultural Knowledge In The Perception Of Auditors: Internal Controls And Fraud, Efecto Del Conocimiento Cultural En La Percepcion De Los Auditores: Controles Internos Y Fraude," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 6, issue 2, pages 15-32.
• Slavica Stevanovic & Grozdana Belopavlovic & Marija Lazarevic-Moravcevic, 2013, "Creative Cash Flow Reporting – the Motivation and Opportunities," Economic Analysis, Institute of Economic Sciences, volume 46, issue 1-2, pages 28-39.
• Paul Klumpes, 2013, "Audit fee pricing and internationally-credible GAAP: a property rights analysis," European Journal of Law and Economics, Springer, volume 35, issue 1, pages 21-39, February, DOI: 10.1007/s10657-010-9175-x.
• Jeong-Bon Kim & Byron Song & Judy Tsui, 2013, "Auditor size, tenure, and bank loan pricing," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 1, pages 75-99, January, DOI: 10.1007/s11156-011-0270-z.
• Steven Lustgarten & John Shon, 2013, "Do abnormal accruals affect the life expectancy of audit engagements?," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 3, pages 443-466, April, DOI: 10.1007/s11156-012-0276-1.
• Luminita Georgeta Jalba, 2013, "Management and Internal Audit in the Current Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 118-121, December.
• Victor Munteanu & Marlena Neagu & Cristina Maria Gheorghian, 2013, "Interference between Financial Reporting and Corporate Governance Policy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 10-14, December.
• Gheorghe Suciu & Pipu-Nicolae Barsan, 2013, "Evaluation of Internal Control," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 118-121, December.
• Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013, "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2013-08, Apr.
• Christopher Bleibtreu & Stephan Ulrike Stefani, 2013, "The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2013-14, Sep.
• Philip Brown, 2013, "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 1-19, December.
• Michèle Belot & Marina Schröder, 2013, "Does Monitoring Work? A Field Experiment with Multiple Forms of Counterproductive Behaviour," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 130006, Apr.
• Joseph J. Gerakos & Chad Syverson, 2013, "Competition in the Audit Market: Policy Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 19251, Jul.
• Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013, "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," NBER Working Papers, National Bureau of Economic Research, Inc, number 19259, Jul.
• Hristea Anca Maria, 2013, "The Analysis Of The Real Estate Investments In The Current Economic Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 103-112, July.
• Berinde Sorin & Grosanu Adrian, 2013, "The Efficiency Of Foreign Investments In The Financing Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1289-1299, July.
• Berinde Sorin & Rachisan Paula Ramona, 2013, "The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1300-1309, July.
• Chis Anca Oana & Danescu Tatiana, 2013, "Convergence Of International Audit Standards And American Audit Standards Regarding Sampling," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1310-1315, July.
• Liliana Feleaga & Niculae Feleaga & Mihaela Dumitrascu, 2013, "Study On The Perception Of The Corporate Performance In Accounting And Audit Firms," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1316-1323, July.
• Dana Simona Gherai & Diana Elisabeta Balaciu, 2013, "Role Of Internal Auditing In Risk Management In The Public Sector And Local Entities - Case Study Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1324-1333, July.
• Mitica Pepi & Traian Cristin Nicolae, 2013, "Challenges Of Financial Audit - The Impact Of Introducing Unique Regulation Of Financial Markets In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1334-1344, July.
• Popa Adriana Florina & Vilsanoiu Daniel & Dobre Florin & Stanila Oana Georgiana, 2013, "Using Dependency Structure Matrix In Optimazing Financial Audit Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1345-1353, July.
• Popa Adriana Florina & Breban Ludovica & Bochis Leonica, 2013, "Challenges Of Internal Audit In The Current Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1354-1362, July.
• Markus Häfele, 2013, "Die Neuregelung Des Ifrs 10 Zur Abgrenzung Des Konsolidierungskreises – Die Anwendung Des Einheitlichen Beherrschungsmodels Auf Die Erfassung Von Strukturierten Unternehmen Im Konzernabschluss," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 9, pages 767-779.
• Esther Duflo & Michael Greenstone & Nicholas Ryan, 2013, "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 128, issue 4, pages 1499-1545.
• Tanase Gabriela Lidia, 2013, "The Budgets’ Role in the Audit of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1023-1028, May.
• Carata. Maria Alina & Spãtariu Elena Cerasela, 2013, "Risk Management and Compliance as Main Topics within Nowadays’ Romanian Internal Auditing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1141-1145, May.
• Paºcu Ana-Maria, 2013, "Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1414-1419, May.
• Pepi Miticã & Nicolae Traian Cristin, 2013, "Audit Conservatism Versus Unique Regulation of Financial Markets in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1420-1425, May.
• Ruse Elena & Susmanschi Georgiana & Spineanu Georgescu Luciana, 2013, "Internal Audit and Fraud Prevention," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1475-1479, May.
• Sobol Anna & Sukhachova Natalia & Krachenko Iryna, 2013, "The Effectiveness of the Financial Control and Factors Affecting It," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1490-1495, May.
• Spãtariu Elena Cerasela & Carata? Maria Alina, 2013, "The Paradigm of Information Technology and CAATTs in the Modern Internal Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1496-1500, May.
• Þogoe Greti Daniela, 2013, "Auditor's Role in the Use of European Structural Funds," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1533-1536, May.
• Ungureanu Mihaela, 2013, "The Economical and Ecological Importance of the Environmental Impact Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1559-1563, May.
• Ungureanu Mihaela, 2013, "An Answer to the Need for Businesses’ Compliance with Green Demands – ECO-AUDIT," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1564-1568, May.
• Postolache (Males) Daniela, 2013, "Development of an Intelligent System Prototype Intended for Accounting in Forestry Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 626-631, May.
• Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 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. Th," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 636-641, May.
• Melinda Timea Fülöp, 2013, "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 139-148.
• Barabás, Tünde, 2013, "On the Independence of Auditors, with Special Regard to the Financial Sector," Public Finance Quarterly, Corvinus University of Budapest, volume 58, issue 2, pages 184-198.
• Daniel Botez, 2013, "Professional Challenges Concerning the Calculation and Use of Materiality," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 35-44, December.
• Staszkiewicz, Piotr W., 2013, "Mechanizm wczesnego ostrzegania firm inwestycyjnych
  [Early warning mechanism of bankruptcy for investment companies]," MPRA Paper, University Library of Munich, Germany, number 44290, Feb.
• Yim, Andrew, 2013, "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper, University Library of Munich, Germany, number 44702, Mar.
• Di Gabriele, James & Ojo, Marianne, 2013, "Objectivity and independence: the dual roles of external auditors and forensic accountants," MPRA Paper, University Library of Munich, Germany, number 44954, Mar.
• Fiordelisi, Franco & Meles, Antonio & Monferrà, Stefano & Starita, Maria Grazia, 2013, "Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?," MPRA Paper, University Library of Munich, Germany, number 47867, Jun.
• Michael, Bryane & Bowser, Donald, 2013, "The Design and Implementation of Ethics-Related Administrative Law in Eastern Europe," MPRA Paper, University Library of Munich, Germany, number 52070.
• Cebula, Richard & Foley, Maggie, 2013, "Teaching the Economics of Income Tax Evasion," MPRA Paper, University Library of Munich, Germany, number 56784, Mar.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013, "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66647, Feb, revised Apr 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013, "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper, University Library of Munich, Germany, number 66676, revised 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013, "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper, University Library of Munich, Germany, number 66774, revised 2013.
• Jan Molín, 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
  [Znovu k otázce mlčenlivosti auditorů a daňových poradců, tentokrát v kontextu změn v jejím rozsahu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 96-109, DOI: 10.18267/j.cfuc.357.
• Jana Gebauerová, 2013, "Comparison of Supervision of the Quality of Auditors' Activities in Czech and Slovak Republic
  [Srovnání kontroly kvality práce auditorů v České a Slovenské republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 128-136, DOI: 10.18267/j.cfuc.360.
• Michal Hora & Ludmila Chyzevska, 2013, "Accounting Regulation in Ukraine," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 1, pages 7-17, DOI: 10.18267/j.efaj.93.
• Gokhan Ozer & Burak Babacan, 2013, "Benford’s Law and Digital Analysis: Application on Turkish Banking Sector," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 4, issue 1, pages 1-29.
• Orhan Bozkurt & Mehmet İslamoğlu & Yaşar Öz, 2013, "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 34, pages 16-23.
• Carlos Dorantes, 2013, "The Relevance of Using Accounting Fundamentals in the Mexican Stock Market," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 00, pages 1-10.
• Georgiana BADEA & Luciana SPINEANU-GEORGESCU, 2013, "Methods For Assessing The Performance Of Internal Audit," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 4, issue 3, pages 51-59.
• Florin DOBRE & Adriana Florina POPA & Ada Lorena NICULIÞÃ, 2013, "What Exactly Financial Auditors Report Give the Divergence Between Ethics, Social Responsibility and Financial Performance. Is the Audit Profession Still Sustainable?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 1, pages 63-70, March.
• Dan TOGOE, 2013, "Plan for Internal Audit- Short Considerations," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 2, pages 94-100, May.
• Aleksandra Wasowska, 2013, "Heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego (Heuristics and cognitive biases as a reason of external audit failures)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 11, issue 43, pages 189-202.
• Janusz Zabek, 2013, "Doradztwo organizacyjne w przykladowym modelu ewolucji przedsiebiorstw motoryzacyjnych. (Organizational consulting in the development of automotive companies.)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 11, issue 43, pages 73-88.
• Joseph Legoria & Kevin D. Melendrez & J. Kenneth Reynolds, 2013, "Qualitative audit materiality and earnings management," Review of Accounting Studies, Springer, volume 18, issue 2, pages 414-442, June, DOI: 10.1007/s11142-012-9218-3.
• Brian D. Cadman & Tjomme O. Rusticus & Jayanthi Sunder, 2013, "Stock option grant vesting terms: economic and financial reporting determinants," Review of Accounting Studies, Springer, volume 18, issue 4, pages 1159-1190, December, DOI: 10.1007/s11142-012-9215-6.
• Javier Andrés Suárez & Elena Cabal García & Carlos Fernández Méndez & Camino Rodríguez Gutiérrez, 2013, "The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 4, issue 3, pages 333-352, August, DOI: 10.1007/s13209-012-0094-7.
• Erich Pummerer & Marcel Steller & Julia Baldauf, 2013, "Prüfungsqualität, Prüferhaftung und Risikoaversion — Eine analytische Betrachtung der Bedeutung der Risikoaversion für die Prüfungsqualität," Schmalenbach Journal of Business Research, Springer, volume 65, issue 1, pages 32-59, February, DOI: 10.1007/BF03373708.
• CORNEAN Andra Nicoleta, 2013, "The Connection Between Economic Information and the Informational System in Credit Institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 152-155, May.
• DUMITRU Franca, 2013, "Finding and Reporting Irregularities in Internal Audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 242-247, May.
• DUMITRU Franca & SACUI Violeta, 2013, "Collecting and Processing Information in Internal Audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 248-251, May.
• DUMITRU Franca & ȘERBAN Corina & MORARU Maria, 2013, "Planning the Internal Audit Activity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 252-256, May.
• BUNGET Ovidiu-Constantin & DUMITRESCU Alin-Constantin & DELIU Delia Carmen, 2013, "The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 84-94, May.
• Suzanne H. Bijkerk & Vladimir A. Karamychev & Otto H. Swank, 2013, "Aggressive Reporting and Probabilistic Auditing in a Principles-Based Environment," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 13-131/VII, Sep.
• Eichfelder, Sebastian, 2013, "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 146.
• Klotz, Michael, 2013, "Regelwerke der IT-Compliance - Klassifikation und Übersicht, Teil 2: Normen," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 05-13-024.

2012

• Veronel Avram & Mihaela Dutescu, 2012, "Considerations Upon Sampling In The Field Of Financial Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 121-128.
• Raluca Florentina Cretu & Ion Anghel, 2012, "Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 15-22.
• Marian Taicu, 2012, "Considerations On The Organization Of The Management Accounting System In Bakery Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 239-244.
• Marian Taicu, 2012, "Information On The Cost And Managerial Decisions In The Companies In The Baking Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 49-54.
• Ion Anghel & Raluca Florentina Cretu, 2012, "Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 5-14.
• Erika Kulcsár, 2012, "Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 208-213, April.
• Ioan Rus, 2012, "Audit Information Content," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-10.
• Evren Dilek Sengur, 2012, "Auditors' Perception Of Fraud Prevention Measures: Evidence From Turkey," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-11.
• Neculai Tabără & Mihaela Ungureanu, 2012, "Internal Audit And Its Role In Improving Corporate Governance Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-12.
• Tatiana Dănescu & Paula Nistor, 2012, "Foreign Direct Investment In Emerging And Developed Economies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-20.
• Ioana Iuliana Pop (Grigorescu), 2012, "A Paralel Between The International Audit Standards Regarding The Audit Report Which Is Applied In Romania And The Technical Audit Norms Which Are Applied In Spain," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-11.
• Adela Socol, 2012, "Ifrs Adopting Process In Romanian Banks - Impact On Independent Audit Of Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-12.
• Tamas Attila Szora & JoldoÅŸ (Udrea) Ana-Maria & Dobra Iulian & Turta Irina, 2012, "The Principle Of Business Continuity In Terms Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-13.
• Tatiana Dănescu & Mihaela Prozan & Andreea Cristina Dănescu, 2012, "The Accounting Policies And Procedures - Delimitations And Interferences," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-5.
• Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012, "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 213-238, June.
• Tal LAHAV, 2012, "Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 239-242, June.
• Insaf OUERTANI & Salma DAMAK AYADI, 2012, "Auditor Engagement Decision: An Exploratory Study in the Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 371-390, September.
• Massimo Paolo Gentili & Orietta Nava, 2012, "The key role of the President and the Secretary of Corporate bodies in the financial sector," BANCARIA, Bancaria Editrice, volume 6, pages 67-73, June.
• Marco Di Antonio, 2012, "The management control system is part of the internal control system in banks?," BANCARIA, Bancaria Editrice, volume 10, pages 26-41, October.
• Dejan Jakšić & Kristina Mijić & Mirko Andrić, 2012, "Analysis Of Variations In The Performance Of Audit Firms In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 57, issue 193, pages 71-92, April- Ju.
• Biljana Jovković & Snežana Ljubisavljević & Vladimir Obradović, 2012, "Empirical Research On The External Audit Of Banks In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 57, issue 194, pages 41-62, July - Se.
• Benjamin E. Hermalin & Michael S. Weisbach, 2012, "Information Disclosure and Corporate Governance," Journal of Finance, American Finance Association, volume 67, issue 1, pages 195-234, February, DOI: j.1540-6261.2011.01710.x.
• de la Fontaine Jean, 2012, "The Heifer, The Goat and The Sheep in Company with The Lion," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 2, issue 2, pages 1-5, June, DOI: 10.1515/2152-2820.1065.
• Maria-Madalina SALOMIA, 2012, "Considerations Regarding The Audit Of Financial Situations," Management Strategies Journal, Constantin Brancoveanu University, volume 15, issue 1, pages 51-55.
• Marlene Lucila Guerrero Julio & Luis Carlos G�mez Fl�rez, 2012, "Gestión de riesgos y controles en sistemas de información: del aprendizaje a la transformación organizacional," Estudios Gerenciales, Universidad Icesi.
• Lambrecht, Bart & Acharya, Viral, 2012, "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8729, Jan.