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

2012

• Berland, Nicolas (ed.), 2012, "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150.
• Mehmet nsal Memis & Emin H seyin Cetenak, 2012, "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, volume 2, issue 4, pages 460-469.
• Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari, 2012, "Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies," International Review of Management and Marketing, Econjournals, volume 2, issue 4, pages 241-251.
• Johl, Shireenjit & Subramaniam, Nava & Mat Zain, Mazlina, 2012, "Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence," The International Journal of Accounting, Elsevier, volume 47, issue 3, pages 302-332, DOI: 10.1016/j.intacc.2012.07.002.
• Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012, "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 136-166, DOI: 10.1016/j.jacceco.2011.11.005.
• Lennox, Clive & Li, Bing, 2012, "The consequences of protecting audit partners’ personal assets from the threat of liability," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 154-173, DOI: 10.1016/j.jacceco.2012.06.002.
• Bliss, Mark A. & Gul, Ferdinand A., 2012, "Political connection and cost of debt: Some Malaysian evidence," Journal of Banking & Finance, Elsevier, volume 36, issue 5, pages 1520-1527, DOI: 10.1016/j.jbankfin.2011.12.011.
• Warren, Patrick L., 2012, "Independent auditors, bias, and political agency," Journal of Public Economics, Elsevier, volume 96, issue 1, pages 78-88, DOI: 10.1016/j.jpubeco.2011.08.008.
• Lev N. Ovsyannikov, 2012, "Legal Base of Financial Control: New and Old," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 27-36, January.
• Evgeny M. Gutzait, 2012, "Modern Audit Services Market Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 61-72, April.
• Nicolas Berland & Benjamin Dreveton, 2012, "Mesurer la performance des chercheurs, au risque de la bureaucratie," Post-Print, HAL, number halshs-00844168.
• Uemura, Hiroshi & 上村, 浩, 2012, "The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan," Working Paper Series, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University, number 141, Apr.
• Madan Lal Bhasin, 2012, "Improving Corporate Governance. The role of Audit Committee Disclosures by Indian Corporations," 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 2, issue 1, pages 128-149, January.
• Siti Subaryani Binti Zainol & M. Krishna Moorthy & Tengku Rahimah Binti Tengku Arifin, 2012, "Determinants of Non-Audit Services in Malaysia: A Theoretical Model," 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 2, issue 3, pages 97-111, July.
• Seiyed Alireza Mousavi & Behnoosh Aghaee Daneshvar, 2012, "An Investigation of Relationship between Audit Quality and Investment Opportunities in Tehran Stock Exchange (TSE)," 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 2, issue 4, pages 1-17, October.
• Ioana Iuliana Pop (Grigorescu), 2012, "The Professional Reasoning – A Basis for Establishing the Signification Threshold," 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 2, issue 4, pages 316-327, October.
• Laura Lee Mannino, 2012, "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 31-38.
• Igor Pustylnick, 2012, "An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 95-105.
• Nirosh Kuruppu, 2012, "A Structured Pedagogy For Integrating Generalized Audit Software Into The Auditing Curriculum," Business Education and Accreditation, The Institute for Business and Finance Research, volume 4, issue 1, pages 113-121.
• Hsiang-Tsai Chiang & Shu-Lin Lin, 2012, "Effect Of Auditor’S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 4, pages 1-22.
• Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2012, "Market Competition And Mergers In Professional Service Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 3, pages 103-122.
• Albert D. Spalding, 2012, "Auditing Due Diligence In Law And Ethics: The Ponzi Feeder Fund Cases," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 1, pages 1-12.
• John R. Ledgerwood & Stephen N. Morgan, 2012, "Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 2, pages 1-8.
• Jayati Sarkar & Subrata Sarkar & Kaustav Sen, 2012, "A Corporate governance index for large listed companies in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2012-009, Mar.
• Reuben, Ernesto & Stephenson, Matthew, 2012, "Nobody Likes a Rat: On the Willingness and Consequences of Reporting Lies," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6998, Nov.
• Georgiana Susmanschi, 2012, "Corruption - An Inhibiting Factor For The Efficient Implementation Of Structural Funds In Romania," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 3, pages 419-428, September.
• Ana-Maria Pascu, 2012, "Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 4, pages 795-808, December.
• Nader Gemayel & Elizabeth Stasny & James Tackett & Douglas Wolfe, 2012, "Ranked set sampling: an auditing application," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 4, pages 413-422, November, DOI: 10.1007/s11156-011-0263-y.
• Tom Caneghem & Geert Campenhout, 2012, "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, volume 39, issue 2, pages 341-358, September, DOI: 10.1007/s11187-010-9306-3.
• Ion Croitoru & George Calota, 2012, "The Importance of Financial Accounting Information in the Internal Audit," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 65-70, September.
• Christopher Bleibtreu & Ulrike Stefani, 2012, "The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2012-01, Feb.
• Benjamin Heß & Ulrike Stefani, 2012, "Audit Market Regulation and Supplier Concentration Around the World: Empirical Evidence," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2012-33, Dec.
• Seraj, Soodabeh & Taheri, Mandana, 2012, "Banking Supervision, Based on an Early Warning System, Using CAMEL Ratios and a Logit Model," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 4, issue 12, pages 45-70, September.
• Dobre Cornelia, 2012, "Great Britain And Germany Supreme Audit Institutions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 695-701, July.
• Danescu Tatiana & Dogar Cristian, 2012, "ROMANIAâ€(tm)S FACTS ABOUT INTERNAL CONTROL ENVIRONMENT OF EUROPEAN SOCIAL FUND FINANCED PROJECTS," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 910-915, July.
• Gherai Dana Simona & Tara Ioan Gheorghe, 2012, "Court Of Auditors - The Assessment Of Internal Control System In The Public Sector In Romania. Case Study Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 925-930, July.
• Veronel Avram & Roxana Hetes-Gavra & Alexandru Avram, 2012, "Assessment Of Credit Institutions' Operational Risks From The Perspective Of External Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 539-544, December.
• Marco Pagano & Giovanni Immordino, 2012, "Corporate Fraud, Governance, and Auditing," The Review of Corporate Finance Studies, Society for Financial Studies, volume 1, issue 1, pages 109-133.
• Costel Stanca, 2012, "New Approaches on Management Systems Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1174-1177, May.
• Susmanschi Georgiana, 2012, "Internal Audit- More than a Legal Requirement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1199-1203, May.
• Ducu Corina, 2012, "Accounting Risks of the Entity and the True and Fair View," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1376-1381, May.
• Ducu Corina & Chirilã Camelia, 2012, "New Trend of the Internal Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1382-1385, May.
• Dumitrescu Diana & Bobitan Nicolae, 2012, "How is the Future for the Internal Auditing?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1398-1402, May.
• Iancu Octavian Ionescu, 2012, "Professional Judgement and Risk Propensity in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1493-1496, May.
• Salomia Maria Mãdãlina, 2012, "Particularities Regarding the Apparition and Evolution of the Audit’s Activity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1652-1655, May.
• Stãnescu Niculina, 2012, "Finishing the Financial Audit Mission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1697-1699, May.
• Istrate Alina-Mariana, 2012, "The Responsibility for Producing and Validating Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1170-1174, Decembre.
• Istrate Alina-Mariana, 2012, "The Financial-Accounting Communication and Affiliated Informational Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1175-1180, Decembre.
• Munteanu Petricã, 2012, "Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1264-1268, Decembre.
• Nicodim Liliana & Negoi Eugen Remus & Nitu Oana, 2012, "Implementation of Quality Management in the Internet Business Models," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 855-859, Decembre.
• Grosu Maria, 2012, "Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 1-66, Decembre.
• Serife Onder & Huseyin Ergin, 2012, "Determiners of enterprise risk management applications in Turkey: An empirical study with logistic regression model on the companies included in ISE (Istanbul Stock Exchange)," Business and Economic Horizons (BEH), Prague Development Center, volume 7, issue 1, pages 19-26, June.
• Elzbieta Izabela Szczepankiewicz, 2012, "The Role And Tasks Of The Internal Audit And Audit Committee As Bodies Supporting Effective Corporate Governance In Insurance Sector Institutions In Poland," Oeconomia Copernicana, Institute of Economic Research, volume 3, issue 4, pages 23-39, December, DOI: 10.12775/OeC.2012.021.
• Adrian Popa & Dragoș Laurențiu Zaharia & Ani Dumitrache, 2012, "Best Practices Regarding the Organization and Functioning of Audit Committees," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 233-246.
• Evren Dilek Sengur, 2012, "Relationships Among Components of Engagement Risk," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 292-304.
• Gyüre, Lajosné, 2012, "The Role of Systematic Internal Control and Audit in Reducing Management Risk at Hungarian Local Governments," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 2, pages 173-183.
• Daniel Botez, 2012, "Auditor's Intervention Regarding Structural Funds," 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 24-38, December.
• Ioan-Ovidiu SPATACEAN & Loredana GHIORGHITA, 2012, "Testing Compliance with Corporate Governance Principles on the Romanian Capital Market," 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 70-85, December.
• Piotr, Staszkiewicz, 2012, "Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding," MPRA Paper, University Library of Munich, Germany, number 35812, Jan.
• Iacob, Constanta & Zaharia, Stefan, 2012, "Risk management – a new priority system customs and its consequences," MPRA Paper, University Library of Munich, Germany, number 39352, Jun.
• Samohyl, Robert, 2012, "Audits and logistic regression, deciding what really matters in service processes: a case study of a government funding agency for research grants," MPRA Paper, University Library of Munich, Germany, number 41557, Aug.
• De Koning, Kees, 2012, "Profits:The Economic or Auditors' Assessment?," MPRA Paper, University Library of Munich, Germany, number 42059, Oct.
• Paşcu, Ana-Maria, 2012, "Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională
  [Corporate Governance And Accounting Profession: Responsibility And Professional Competence]," MPRA Paper, University Library of Munich, Germany, number 43263.
• Michael, Bryane & Gubin, Alexey, 2012, "Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs," MPRA Paper, University Library of Munich, Germany, number 44693.
• Abdul Aziz, Ahmad Faizal & Mohamad, Shaifulfazlee, 2012, "Does One Size Fits All? - Applying Conventional Credit Risk Mitigation to Islamic Financial Institutions," MPRA Paper, University Library of Munich, Germany, number 47774, Dec.
• Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012, "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66775, revised 2013.
• Jan Molín, 2012, "Comments on the New Dimension of Professional Liability of Auditing Companies
  [Některé poznámky k novému rozměru profesní odpovědnosti auditorských společností]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 43-59, DOI: 10.18267/j.cfuc.6.
• Stefano Vecchione & Francesco Addesa, 2012, "Il Regime Fiscale Dei Calciatori: Un’Analisi Economica Comparata," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, volume 8, issue 3, pages 49-71, dicembre.
• Gheorghe LEPADATU, 2012, "Pragmatism of the Account Information, under Application of International Financial Reporting Standards," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 44-48, May.
• Iacob BACIU, 2012, "Legal and Methodological Backgrounds of the Corporate Social Responsibility," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 79-83, May.
• Dan TOGOE, 2012, "Fundamental Principles and Conduct Rules in Audit," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 4, pages 451-454, November.
• Mohammad I Azim, 2012, "Corporate governance mechanisms and their impact on company performance: A structural equation model analysis," Australian Journal of Management, Australian School of Business, volume 37, issue 3, pages 481-505, December, DOI: 10.1177/0312896212451032.
• Annette G. Köhler & Nicole V. S. Ratzinger-Sakel, 2012, "Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 64, issue 4, pages 281-307, October.
• Mohammad Ali Bagherpour Velashani & Mostafa Jahanbani & Somayeh Zafarzade, 2012, "Risk Based Internal Audit ?An Empirical Model For Implementation," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 14-15, pages 48-58.
• Mahmut YARDIMCIOĞLU & Özlem ÖZER, 2012, "Muhasebe Meslek Mensuplarının Vergi Cezalarına İlişkin Görüşlerine Yönelik Bir Alan Çalışması," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
• Najihah Yaacob & Ayoib Che-Ahmad, 2012, "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 2, issue 1, pages 31-46, June, DOI: 10.14208/BF03353806.
• Scott D. Dyreng & Michelle Hanlon & Edward L. Maydew, 2012, "Where do firms manage earnings?," Review of Accounting Studies, Springer, volume 17, issue 3, pages 649-687, September, DOI: 10.1007/s11142-012-9194-7.
• Ioana Bufan & Andra Cornean, 2012, "Case Study Regarding The Assistance Of An Auditor To A Stock Count," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 126-133, November.
• Mihaela Ungureanu, 2012, "Challenges Of External Financial Audit Against The Managerial Fraud," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 25-31, November.
• Franca Dumitru & Maria Moraru, 2012, "Modality Of Determining The Total Score Of Risks In Internal Audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 461-466, November.
• Franca Dumitru & Violeta Săcui, 2012, "Methods Of Evaluating The Effectiveness Of Operational Audit In Public Entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 467-471, November.
• Maria MORARU & Franca DUMITRU, 2012, "The importance of materiality in audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 266-272, May.
• Maria MORARU & Franca DUMITRU, 2012, "The role of internal audit within public entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 273-277, May.
• Ana-Maria PASCU & Alina-Mariana ISTRATE, 2012, "Civil responsibility in audit. an objective necessity of economic reality," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 643-648, May.
• Mihaela UNGUREANU, 2012, "Role of environmental audit in the modern enterprise," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 88-95, May.
• Julia Baldauf & Rudolf Steckel, 2012, "Joint Audit and Accuracy of the Auditor's Report: An Empirical Study," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 5, issue 2, pages 7-42, August.
• Karl Hackenbrack & Mikhael Shor, 2012, "Auditor Preference," Working papers, University of Connecticut, Department of Economics, number 2012-20, Feb.
• Georgiana SUSMANSCHI, 2012, "The Risk And Fraud Factors In The Contemporary Financial Banking System," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 7, issue 2(20)/ Su, pages 189-193.
• Efstathios KIRKOS, 2012, "Predicting Auditor Switches By Applying Data Mining," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 7, issue 3(21)/ Fa, pages 246-261.
• Marisa Agostini & Giovanni Favero, 2012, "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 12, Sep, revised Mar 2013.
• Klotz, Michael & Sulk, Ingolf & Wieck, Enrico, 2012, "GDPdU-Konformität von Projektmanagementsoftware: Exemplarische Konzeption und Umsetzung," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 04-12-017.

2011

• Anca Atanase, 2011, "Good Practices In The Third Party Audits Of The Systems Of Quality Management According To TÜV Cert Requirements," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 13, issue 30, pages 647-651, June.
• Elena-Roxana ANGHEL ILCU, 2011, "Sustainability reporting and assurance in Great Britain and France," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, volume 3, issue 2, pages 3-16, June.
• Alexandru BOTICA, 2011, "Theoretical Aspects Of Internal Audit’S Evaluation Necessity," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, volume 3, issue 4, pages 31-41, December.
• Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu, 2011, """Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 41-53, july.
• Ionut Octavian Serban, 2011, "Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 39, pages 1-5.
• Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou, 2011, "The Contribution Of Public Relations In Tourism Enterprises," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 39, pages 253-260, May.
• Ec. Beleţu Elena Cristina, Ph.D. Student, 2011, "Performance Study On National Forest Administration Romsilva Based On Traditional Indicators," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 72-80, May.
• Marioara Avram, 2011, "Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 1-7.
• Valeriu Brabete, 2011, "Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 14-21.
• Ecaterina Surupaceanu, 2011, "Alternative Conceptual And Determinations Of The Cost Of Capital," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 144-151.
• Ecaterina Surupaceanu, 2011, "Firm Performance In The Context Of International Regulations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 152-157.
• Anca Antoaneta Varzaru & Mihai Varzaru, 2011, "The Calculation Of The Wage Bill And Personnel Costs: Between Theory Rigors And Practical Requirements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 166-173.
• George Calota & Nicolae-Cristian Juscu, 2011, "The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 22-31.
• Marioara Avram & Mihaela Dutescu & Liliana Puican, 2011, "The Importance Of Accounting Information Quality In The Performance Of Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 50-55.
• Mariana Gîrbaci & Marioara Mirea, 2011, "The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 56-63.
• Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã, 2011, "Sequence Of Sales Records Workflow," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 51-59, November.
• Dana Simona Gherai & Diana Elisabeta Balaciu, 2011, "From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-3.
• Tatiana Dănescu & Mihaela Prozan & Andreea Cristina Dănescu, 2011, "Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-17.
• Tatiana Dănescu & Ovidiu Spătăcean, 2011, "Assessing Complience With Corporate Governance Principles In Case Of Romanian Financial Investment Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-18.
• Nicoleta Farcane & Delia Deliu & Maria Gheorghian, 2011, "Auditing Fair Values In A Sensitive Socio-Economical Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-19.
• Oana Raluca Ivan, 2011, "Audit Fee Econometrical Models An Overview Of The Auditing Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-20.
• Adela Socol, 2011, "Internal Banking Control And Audit: A Comparative Approach In The Romanian Banking Sector," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-22.
• Alexandra Corlaciu & Adriana Tiron Tudor, 2011, "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-6.
• Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU, 2011, "The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 43-54, March.
• Mirela DOBRE, 2011, "Stock Investors’ Response to Disclosures of Material Weaknesses in Internal Control," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 397-423, September.
• Pavel NASTASE & Corina IONESCU, 2011, "The Impact of Teleworking on The Audit Mission," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 424-436, September.
• Iancu Octavian IONESCU & Eugeniu TURLEA, 2011, "The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 4, pages 444-458, December.
• Riaan J. RUDMAN, 2011, "Using Control Frameworks to Map Risks in Web 2.0 Applications," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 4, pages 495-515, December.
• Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS, 2011, "Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 1, issue 6(21), pages 33-42, March.
• Emilia Vasile & Marin POPESCU, 2011, "Internal Auditing Value Added Concept," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 30, issue 2(22), pages 57-64, June.
• Marina Brogi, 2011, "Capital adequacy, corporate governance and organization in the support of the bank-firm relationship," BANCARIA, Bancaria Editrice, volume 11, pages 38-54, November.
• Renato Maino & Francesco Zaini, 2011, "Corporate governance and risk management towards Basel 3," BANCARIA, Bancaria Editrice, volume 11, pages 62-81, November.
• Snežana Ljubisavljevic & Dejan Jovanovic, 2011, "Empirical Research on Internal Audit Position of Companies in Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 56, issue 191, pages 123-142, October-D.
• Rúben Miguel Torcato Peixinho, 2011, "Do analysts know but not say? The case of going-concern opinions," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2011_09.
• Rúben Miguel Torcato Peixinho, 2011, "Are analysts misleading investors? The case of goingconcern opinions," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2011_22.
• Marlene Lucila Guerrero Julio & Luis Carlos G�mez Fl�rez, 2011, "Revisión de estándares relevantes y literatura de gestión de riesgos y controles en sistemas de información," Estudios Gerenciales, Universidad Icesi.
• Ivaldi, Marc & Mitraille, Sébastien & Billard, Olivier, 2011, "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8417, Jun.
• Richard, Chrystelle & Colasse, Bernard (ed.), 2011, "Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/7369.
• David, Gilles & Cohen, Elie (ed.), 2011, "Réseaux sociaux et compétence de l’auditeur de terrain : le cas du cabinet Audit & Co," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/7376.
• Vassili Joannides, 2011, "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, volume 14, issue 1, pages 33-68., March.
• Bugeja, Martin, 2011, "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, volume 43, issue 4, pages 278-293, DOI: 10.1016/j.bar.2011.08.005.
• Gul, Ferdinand A. & Cheng, Louis T.W. & Leung, T.Y., 2011, "Perks and the informativeness of stock prices in the Chinese market," Journal of Corporate Finance, Elsevier, volume 17, issue 5, pages 1410-1429, DOI: 10.1016/j.jcorpfin.2011.07.005.
• Choudhary, Preeti, 2011, "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 77-94, DOI: 10.1016/j.jacceco.2010.09.004.
• Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K., 2011, "The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 95-114, DOI: 10.1016/j.jacceco.2010.06.002.
• Tang Yuejun, 2011, "Audit fees, motivation of avoiding loss and opinion shopping," China Finance Review International, Emerald Group Publishing Limited, volume 1, issue 3, pages 241-261, July, DOI: 10.1108/20441391111144103.
• Saibal Ghosh, 2011, "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 26, issue 4, pages 350-369, April, DOI: 10.1108/02686901111124666.
• Maksim V. Mikheev & Lyubov A. Chaikovskaya, 2011, "Internal Control Standards as a Factor of the Audit Quality," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 105-112, July.
• Lev N. Ovsyannikov, 2011, "Budget Expenditure Audit Norms and Practices," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 127-138, July.
• Chih-shun Hsu, 2011, "Cpa’S Duties Toward Fraud Detection And Reporting: Taiwan Regulations," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 41-54.
• Billard, Olivier & Ivaldi, Marc & Mitraille, Sébastien, 2011, "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 674, May, revised 07 Jun 2012.
• Iacob Baciu, 2011, "Legal and Methodological Backgrounds of the Corporate Social Responsability in the Globalization Period," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 1-2, pages 47-51, March-Jun.
• Christopher Bleibtreu & Ulrike Stefani, 2011, "Auditing, Consulting, and Audit Market Concentration," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2011-28, Aug.
• Stolper, Anno, 2011, "The Credibility of Certifiers," Discussion Papers in Economics, University of Munich, Department of Economics, number 12523, Dec.
• Elisabetta Gualandri & Enzo Mangone & Aldo Stanziale, 2011, "Internal Corporate Governance and the Financial Crisis: Lessons for Banks,Regulators and Supervisors," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0029, Nov.
• Fangfang Tan & Andrew Yim, 2011, "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers, Max Planck Institute for Tax Law and Public Finance, number can_strategic_uncertainty, Dec.
• Viral V. Acharya & Bart M. Lambrecht, 2011, "A Theory of Income Smoothing When Insiders Know More Than Outsiders," NBER Working Papers, National Bureau of Economic Research, Inc, number 17696, Dec.
• Cardos Vasile - Daniel, 2011, "How Romanian Financial And Internal Auditors Acquire Accounting Information Systems Knowledge And Competences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 545-551, July.
• Fulop Melinda Timea, 2011, "Corporate Governance-The Role And Application Of The Principle Of Transparency," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 616-621, July.
• Dan Eugen Cosmin, 2011, "Enhancing Assets' Protection Through An Adequate Monitoring Of Internal Control System By Internal Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 491-497, December.
• Danciu Radu & Deac Marius, 2011, "Issues Related To The Accounting Treatment Of The Tangible And Intangible Assets Depreciation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 498-502, December.
• Fulop Melinda Timea & Tiron-Tudor Adriana & Span Georgeta Ancuta & Popa Irimie Emil, 2011, "Preference Of The Listed Entities Regarding The Selection Of The External Auditor," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 503-509, December.
• Gherai Dana Simona, 2011, "Audit Expectation Gap In The Public Sector In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 510-516, December.
• Tara Ioan Gheorghe, 2011, "The Going Concern - Theory And Practice In The Financial Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 631-635, December.
• Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G., 2011, "Accounting For Sustainability: What Next? A Research Agenda," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue special, pages 97-111, July.
• Ionescu Iancu Octavian, 2011, "Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1016-1019, May.
• Ionescu Iancu Octavian & Turlea Eugeniu, 2011, "Personal Factors That Influence Audit Manager’s Risk Behaviour," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1020-1022, May.
• Lesconi Frumusanu Mihaela & Breuer Adela & Jurchescu Dorel, 2011, "Supervision of Applicants of the Structural Funds Finance Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1149-1153, May.
• Marcu Niculina, 2011, "The Purpose of the Information Accounting System for the Process of Taking Investment Decisions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1208-1212, May.
• Marcu Niculina, 2011, "Objectives and Principles in the Statutary Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1213-1217, May.
• Pa?cu Ana-Maria, 2011, "The Accounting Information: between Handling and Audit Quality," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1604-1607, May.
• Ristea Luminiþa & Trandafir Adina, 2011, "Going Concern after the Global Downturn," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1812-1817, May.
• Þugui Valentina, 2011, "Implementation of International Standards on Auditing in the EU- Objective Necessity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 2195-2200, May.
• Þugui Valentina, 2011, "Emphasizing the Role of Financial Audit by World Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 2201-2207, May.
• Constantin Nicolae Vasile & Alexandru Georgiana, 2011, "Internal Audit and Risk Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 434-437, May.
• Ducu Corina Maria & Maracine Mihaela Simona & Chirila Camelia, 2011, "Coordinates and Approaches in the Practice of Internal Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 678-679, May.
• Alexandru Georgiana & Constantin Nicolae Vasile, 2011, "Internal Audit - Pillar of Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 69-72, May.
• Dumitrescu Adelina, 2011, "The Efficiency of Internal Public Audit Activity for the Local Public Administration," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 702-705, May.
• Durdureanu Corneliu & Cîndea Moise, 2011, "Performance Audit and its Role in Improving the Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 715-719, May.
• Grosu Maria, 2011, "Corporate Responsibility and Control Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 878-883, May.
• Grosu Maria, 2011, "Corporate Social Responsibility in Romania. Case Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 540-545, May.