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

2011

• Horga Maria-Gabriela, 2011, "The Necessity of Auditing Information Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 575-579, May.
• Bogdan Răvaș, 2011, "The Role of the Internal Audit in the Tourism Unit’s Risk Management Process," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 1, pages 215-222.
• Vasile Dumitraș, 2011, "Improving the Quality of the Information Presented in Financial Statements by Using Information Technology," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 109-118.
• Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS, 2011, "Concepts and risks Related to Trademarks," 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 23-36, December.
• Simona-Silvana MARGINEAN, 2011, "Marketing Strategies Amid Prolonged Economic Crisis," 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 55-70, December.
• Govori, Fadil, 2011, "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
  [Financial statements analysis: Users of financial ratios]," MPRA Paper, University Library of Munich, Germany, number 46707, Dec, revised 03 Apr 2013.
• Tanko, Muhammad, 2011, "An Empirical Analysis of Audit Expectation Gap in Nigeria," MPRA Paper, University Library of Munich, Germany, number 49661.
• Umit Gucenme Gencoglu & Gulsun Isseveroglu & Yasemin Ertan, 2011, "Audit and Oversight of Audit in terms of Commerce Law of Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 1, pages 109-109.
• Ali Uyar & Ali Haydar Gungormus, 2011, "Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 3, pages 1-33.
• Gokhan Ozer & Emine Yilmaz, 2011, "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-1.
• Luminiţa IONESCU, 2011, "Fraud, Corruption In The Private Sector And Internal Control Quality," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 1, pages 55-61.
• Eugeniu ŢURLEA & Mihaela ŞERBAN & Valeria Maria ALBERT, 2011, "The Absorption Of European Funds For The Romanian Environmental Sector," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 3, pages 11-17.
• Luminiţa IONESCU & Mary POWER, 2011, "Internal Control, Corruption And Money Laundering," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 3, pages 91-97.
• Dan Constantin TOFAN, 2011, "The Security Audit Within Information Systems," Proceedings of the 6-th International Conference on Knowledge Management: Projects, Systems and Technologies, Bucharest, October 27-28, 2011, Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies from Bucharest and "Carol I-st" National Defence University, Department for Management of the Defence Resources and Education, number 18, Oct.
• Angela Broju (Petcu) & Lia Dorica Hususan (Dogaru), 2011, "General Arguments Concerning Financial Audit And Related Services," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 529-533.
• Georgiana Susmanschi, 2011, "Internal Audit And Whistleblowing," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 636-640.
• Andreas I. Nicolaou, 2011, "Supply of data assurance in electronic exchanges and user evaluation of risk and performance outcomes," Electronic Markets, Springer;IIM University of St. Gallen, volume 21, issue 2, pages 113-127, June, DOI: 10.1007/s12525-011-0061-3.
• Hung-Chao Yu, 2011, "Legal systems and auditor independence," Review of Accounting Studies, Springer, volume 16, issue 2, pages 377-411, June, DOI: 10.1007/s11142-011-9141-z.
• F. Greg Burton & T. Jeffrey Wilks & Mark F. Zimbelman, 2011, "The impact of audit penalty distributions on the detection and frequency of fraudulent reporting," Review of Accounting Studies, Springer, volume 16, issue 4, pages 843-865, December, DOI: 10.1007/s11142-011-9152-9.
• Mike Ettredge & Karla Johnstone & Mary Stone & Qian Wang, 2011, "The effects of firm size, corporate governance quality, and bad news on disclosure compliance," Review of Accounting Studies, Springer, volume 16, issue 4, pages 866-889, December, DOI: 10.1007/s11142-011-9153-8.
• .Reiner Quick & Matthias Sattler, 2011, "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Schmalenbach Journal of Business Research, Springer, volume 63, issue 4, pages 310-343, June, DOI: 10.1007/BF03373684.
• Billard, Olivier & Ivaldi, Marc & Mitraille, Sébastien, 2011, "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," TSE Working Papers, Toulouse School of Economics (TSE), number 11-234, May, revised 07 Jun 2012.
• Nino Serdarevic, 2011, "Accounting Policies And Financial Analysis Interdependences - Empirical Evidence," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 9, issue 1, pages 17-30, June.
• Niculae BADALAU, 2011, "Public Institutions And Internal Audit," HOLISTICA Journal of Business and Public Administration, Association Holistic Research Academic (HoRA), volume 2, issue 1, pages 9-17, January -.
• Popp, Matthias, 2011, "Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2011-3.
• Schrenker, Claudia, 2011, "Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2011-4.
• Klotz, Michael, 2011, "Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 03-11-011.

2010

• Joshua Ronen, 2010, "Corporate Audits and How to Fix Them," Journal of Economic Perspectives, American Economic Association, volume 24, issue 2, pages 189-210, Spring.
• Sandra Jankoviè & Gordana Ivankoviè & Mateja Jerman, 2010, "Harmonization Of Audit Regulation In The European Union – A Case Of Croatia And Slovenia," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 57, pages 3-14, november.
• Atanasiu Pop & Claudia Urdari, 2010, "Statistical Instruments Used In The Audit Process," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2010, pages 63-68, july.
• Marieta Stanciu & Mădălina Mangra & Natalia Sperdea, 2010, "The Economic Growth And Development And The Natural Enviroment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 38, pages 172-179, May.
• Assoc. Prof. Cosmin Fratostiteanu Ph.D, 2010, "A Brief Assessment Of Romania’S Competitive Level," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 38, pages 90-97, May.
• Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D, 2010, "Audit and External Informational System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-10, May.
• Lect. Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D, 2010, "Examining The Audit Clients Going Concern," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-12, May.
• Florentina Popescu Ph. D, 2010, "Total income and sources of funding in public broadcasting – capabilities and pre-requisites for all this acretion," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-6, May.
• Ec. Beleţu Elena Cristina, Ph.D. Student, 2010, "System Of Indicators Used For Analyzing Financial Balance At Dolj County Forestry Department," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-8, May.
• Prof. Magdalena Mihai Ph. D & Prof. Constantin Staicu Ph. D & Anca Ciumag Ph. D Student, 2010, "Possibilities Of Initial Estimation And Further Validation Of Inside Control Risk," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 38, pages 500-506, May.
• Assoc Prof. Marieta Stanciu Ph. D & Lect. Mădălina Mangra Ph. D & Assist. Natalia Sperdea Ph. D Student, 2010, "The Economic Growth And Development And The Natural Enviroment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 38, pages 1-7, May.
• Szora Attila TAMAS, 2010, "The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 83-93, December.
• Balasundaram Nimalathasan & Assoc. Prof. Ph.D Brabete Valeriu, 2010, "Association Between Critical,Creative Thinking And Problem Solving In Accounting Researches: An Overview," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14, pages 7-12, April.
• Assoc. Prof. Ph.D Dragan Cristian & Lect. Ph.D Gherghinescu Oana, 2010, "Requirements Regarding The Independence Of Statutory Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14S, pages 18-23, April.
• Assoc. Prof. Cristian Drăgan Ph.D & Lect. Oana Gherghinescu Ph.D & Student Adriana Iota, 2010, "Defining Elements In Setting The Objectives For The Statutory Audit Mission," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 28-34, November.
• Tatiana Dănescu & Ovidiu Spătăcean & Paula Nistor & Andrea Cristina Dănescu, 2010, "Assessing Going Concern Assumption By Using Rating Valuation Models Based Upon Analytical Procedures In Case Of Financial Investment Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-21.
• Victor Munteanu & Marilena Zuca & Alice Ţînţă, 2010, "Internal Audit Regulations In Romania And Their Convergence To European Exigencies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-26.
• Emil Irimie Popa & AncuÅ£a Georgeta Åžpan & Timea Melinda Fulop, 2010, "Qualitative Factors Of Materiality - A Review Of Empirical Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-27.
• Adela Socol, 2010, "Significant Doubt About The Going Concern Assumption In Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-29.
• Jurate Steponaviciute & Algis Zvirblis & Liudmila Zumeriene, 2010, "Analysis Of Audit Market And Audit Firms Activity In Lithuania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-30.
• Attila Tamas Szora & Iulian Bogdan Dobra, 2010, "Considerations On Audit Of Group Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-31.
• Eugeniu Å¢urlea & Aurelia Åžtefănescu & Mihaela Mocanu, 2010, "Financial Audit In An Arena Context. An Analysis At The Meso-Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-32.
• Emilia VASILE & Ion CROITORU, 2010, "Brainstorming - Evidence Collection Techniques In The Performance Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 3, issue 19, pages 11-20, September.
• Damien LEE & Issham ISMAIL & Daniela MITRAN, 2010, "Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 3, issue 19, pages 65-73, September.
• Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU, 2010, "Assets Restatement Model From The Natural Capital Maintenance Perspective," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 4, issue 20, pages 71-80, December.
• Daniel Botez, 2010, "Reading the New Standard ISA700," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Gabriela-Felicia Ungureanu, 2010, "Organization of the Statutory Audit of Financial Statements in Romania," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Elisa Dellarosa, 2010, "The new anti-money laundering body in a polycentric controls’ system," BANCARIA, Bancaria Editrice, volume 12, pages 87-94, December.
• Helio Fabio Ramírez Echeverry & Luis Eduardo Suárez Balaguera, 2010, "Los Contratos De Construcción En Colombia E Impacto Al Adoptar Estándares Internacionales De Información Financiera -Nic 11-," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Christine Noël Le maitre & Cathy Krohmer, 2010, "L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?," Revue Finance Contrôle Stratégie, revues.org, volume 13, issue 4, pages 75-100., December.
• Mennicken, Andrea, 2010, "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 27054, Apr.
• Ariane Debourdeau, 2010, "Policer les énoncés, façonner la responsabilité des entreprises : les processus de codification et d'"enforcement" du reporting de développement durable," CSI Working Papers Series, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech, number 019, Jan.
• Asuman Atik, Ph.D., 2010, "SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 19-32.
• Diana Mostafa & Magda Hussien, 2010, "The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt," Working Papers, The German University in Cairo, Faculty of Management Technology, number 23, Nov.
• Gärdfors, Bengt, 2010, "Bolagsrevisorn - En studie av revisionsverksamhet under sent 1800-tal och tidigt 1900-tal. Från frivillighet till lagreglering och professionalisering," Göteborg Papers in Economic History, University of Gothenburg, Unit for Economic History, number 13, Mar.
• Hermalin, Benjamin E. & Weisbach, Michael S., 2010, "Information Disclosure and Corporate Governance," SIFR Research Report Series, Institute for Financial Research, number 76, Sep, revised 01 Jun 2011.
• Hussein Ali Khasharmeh & Khaled Aljifri, 2010, "The Timeliness Of Annual Reports In Bahrain And The United Arab Emirates: An Empirical Comparative Study," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 4, issue 1, pages 51-71.
• Kathleen Dunne & Maria H. Sanchez, 2010, "One Hundred Years in Prison for $126 Millong Fraud," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 1, issue 1, pages 73-80.
• Nur İrem NUHOĞLU, 2010, "The Reaction and perception of financial stakeholders: Does the auditor name effect their decision? An experimental survey in an emerging market, Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 25, issue 293, pages 33-68.
• Anne Chwolka & Johanna Zwernemann, 2010, "Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 100024, Nov.
• Mahdi Salehi & Mehdi Moradi, 2010, "Iranian Angle to Non-Audit Services: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 8, issue 2, pages 123-144.
• Bunget Ovidiu-Constantin & Dumitrescu Alin-Constantin & Dreve Raluca-Madalina, 2010, "Risk Management’S Importance And Role In Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 484-489, July.
• CARDOS Vasile-Daniel, 2010, "How Financial Auditors Use Caats And Perceive Erp Systems?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 490-495, July.
• Alin Ionel Ienciu & Vasile Daniel Cardos & Victor Octavian Muller, 2010, "Instruments That Are Needed To Ensure The Credibility Of Environmental Dislcosure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 522-527, July.
• Span Georgeta Ancuta & Popa Irimie Emil & Fulop Melinda Timea & Pop Atanasiu, 2010, "The Background Of Professional Judgment Of Materialty In Statutory Audit Based On Qualitative Factors Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 585-588, July.
• Stefanescu Cristina & Muresan Mariana & Bota-Avram Cristina, 2010, "Monitoring In Credit Institutions – Comparative Approach On Internal Control Systems – The Case Of Romania Vs. International Models Of Control," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 589-594, July.
• Tara Ioan Gheorghe, 2010, "The Audit Of The European Funds - The Romania Case Particularities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 641-645, December.
• Dana Simona Dragos, 2010, "Auditor´S Ethics In The Context Of Global Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 851-855, December.
• Stirbu Dan & Moraru Maria & Popa Adina & Blidisel Rodica, 2010, "The "Credibility Crisis" Of Auditing Proffesion: An Empirical Study In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 912-918, December.
• Markus Häfele, 2010, "Die Abschlussprüfung Deutscher Unternehmen Im Zeichen Der Wirtschaftskrise," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 6, pages 843-855.
• Alexandru Georgiana, 2010, "Common points and particularities between financial audit and internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1399-1405, May.
• Enache Tasica-Daniela & Ducu Corina & Stefan Petre, 2010, "The Internal Audit in Private Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1579-1581, May.
• Ionescu Iancu Octavian, 2010, "The Larosiere Report - the Road to Financial Stability in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1653-1656, May.
• Marcu Niculina & Ene Sebastian George, 2010, "The role of the audit report in the enterprise evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1675-1679, May.
• Pepi Mitica, 2010, "Financial Modeling in the Investments Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1777-1780, May.
• Lector univ.dr. Tinta Alice & Prof.univ.dr. Munteanu Victor & Lector univ.dr. Zuca Marilena, 2010, "Possibilities to Improve the Quality of Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1859-1865, May.
• Professor PhD Turlea Eugeniu & PhD Student Mocanu Mihaela, 2010, "Resolving Ethical Dilemmas in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1871-1876, May.
• Dobre Mirela, 2010, "Evolution of Internal Auditing in EU Member States," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 190-195, October.
• Elefterie Liana & Ruse Elena, 2010, "Accounting and Audit Versus Global Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 215-217, October.
• Ionescu Iancu Octavian, 2010, "Audit Manager Risk Behaviour in a Global Economy – a Research of the Theories on the Determinants of Risk Behaviour," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 377-379, October.
• Ionescu Iancu Octavian & Mocanu Mihaela & Turlea Eugeniu, 2010, "The Importance of Auditor’s Professional Judgement in a Global Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 380-383, October.
• Mitea Neluta, 2010, "The Accounting Profession – Guilty or Victim During the Current Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 482-487, October.
• Mitea Neluta & Vlad Costica, 2010, "Unity and Uniqueness in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 488-493, October.
• Pepi Mitica, 2010, "Modeling Financial Audit in the Services and Financial Investments Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 622-628, October.
• Petre Mihaela Cosmina, 2010, "Performing Internal Control by Taking into Consideration the International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 629-632, October.
• Mihai-Dorel Jurchescu & Nătăliţa-Mihaela Lesconi-Frumuşanu, 2010, "Internal Audit Comparative Analysis - Management Control Concepts," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 1, pages 129-136.
• Tatiana Uţa & Narcisa Coman (Andrei-Coman), 2010, "Accounting Public Institutions From Classic To Modern," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 1, pages 363-370.
• Ojo, Marianne, 2010, "Risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc," MPRA Paper, University Library of Munich, Germany, number 22125, Apr.
• Yim, Andrew, 2010, "Fraud Detection and Financial Reporting and Audit Delay," MPRA Paper, University Library of Munich, Germany, number 27857, Sep.
• Tan, Fangfang & Yim, Andrew, 2010, "Deterrence Effects of Auditing Rules: An Experimental Study," MPRA Paper, University Library of Munich, Germany, number 27859, Sep.
• Ghosh, Saibal, 2010, "Firm Ownership Type, Earnings Management and Auditor Relationships: Evidence from India," MPRA Paper, University Library of Munich, Germany, number 30322.
• Vieru, Markku & Schadewitz, Hannu, 2010, "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper, University Library of Munich, Germany, number 44664.
• Emmanuel Fragniere & Nathalie Junod, 2010, "The Emergent Evolution of Human Risks in Service Companies Due to Control Industrialization: An Empirical Research," Journal of Financial Transformation, Capco Institute, volume 30, pages 169-177.
• Luminiţa IONESCU, 2010, "Efficacy Of Internal Control And Controlling Business Risks," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 2, pages 29-37.
• Viorica BRAGA, 2010, "Business Continuity, A Constant Issue For Managers And Auditors," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 2, pages 173-182.
• Luminiţa IONESCU, 2010, "Corruption, Fraud And Internal Control," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 1, issue 4, pages 123-129.
• Valentin – Stelian BADESCU, 2010, "Public Internal Audit Law - A New Branch Of Law In Romania," Proceedings of the 5th International Conference on Knowledge Management: Projects, Systems and Technologies,Bucharest, November 12-13 2010, Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies and National Defence University "Carol I", Department for Management of the Defence Resources and Education, number 37, Aug.
• Brian Mittendorf, 2010, "The role of audit thresholds in the misreporting of private information," Review of Accounting Studies, Springer, volume 15, issue 2, pages 243-263, June, DOI: 10.1007/s11142-009-9088-5.
• Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010, "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, volume 62, issue 4, pages 394-421, June, DOI: 10.1007/BF03373676.
• Alessandro Lombrano & Mario Ianniello, 2010, "The Failure of External Control on Public Utilities," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), volume 17, issue 1, pages 229-245, May, DOI: 10.1007/s11300-010-0134-6.
• Christian Keuschnigg, 2010, "Die volkswirtschaftliche Bedeutung des Accounting," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-03, Jan.
• Gheorghe NISTOROIU, 2010, "Valuation Review for Financial Audit," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 5, issue 1, pages 22-41.
• Carlo BELLAVITE PELLEGRINI, & Laura PELLEGRINI & Emiliano SIRONI, 2010, "Why Do Italian Joint Stock Companies Adopt One or Two-Tier Board?," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, volume 118, issue 1, pages 3-25.
• Kaya, Devrimi, 2010, "Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-1.
• Henselmann, Klaus & Klein, Martin & Raschdorf, Florian, 2010, "Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-2.
• Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian, 2010, "Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-3.
• Henselmann, Klaus & Gutbier, Manuel, 2010, "Probleme des Insolvenzplanverfahrens," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-4.
• Henselmann, Klaus & Klein, Martin & Wiese, Maren, 2010, "IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-6.
• Henselmann, Klaus & Schrenker, Claudia & Winkler, Nadine, 2010, "Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-9.
• Kaminski, Ingo, 2010, "Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 02-10-008.

2009

• Sorin Domnişoru & Sorin Vînătoru & Daniel Goagără, 2009, "Internal Audit And Management Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 226-233, May.
• Adela SOCOL & Szora Attila TAMAS, 2009, "The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 10, pages 108-119, December.
• Bogdan Iulian DOBRA, 2009, "The evaluation of the internal audit risk regarding public procurements," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 189-196, May.
• Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel, 2009, "The Politics Of Financial Auditing," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 42-49, April.
• Assoc. Prof. Ph.D Madalina Bogdan, 2009, "An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 61-64, April.
• Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu, 2009, "The Necesity For Auditing The Financial-Accounting Activity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 20-28, NOVEMBER.
• Assoc. Prof. Dragan Cristian Ph.D & Assoc. Prof. Brabete Valeriu Ph.D, 2009, "Demands And Controversies Regarding The Sphere Of Internal Audit Activities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 50-55, NOVEMBER.
• Ovidiu Constantin Bunget & Alin Constantin Dumitrescu, 2009, "Detecting And Reporting The Frauds And Errors By The Auditor," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-11.
• Dumitru Matis & Alina Beattrice Vladu & Laura Negrea, 2009, "Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-13.
• Cristina BoÅ£a-Avram & Atanasiu Pop & Florin BoÅ£a-Avram, 2009, "The Future Perspectives Of The Internal Audit Function," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-19.
• Tatiana Dănescu & Ovidiu Spătăcean, 2009, "Analytical Procedures Used In Financial Audit For The Valuation Of Portfolio Performances - Case Of Financial Investment Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-2.
• Eugeniu Å¢urlea & Aurelia Åžtefănescu, 2009, "Internal Audit And Risk Management In Public Sector Entities, Between Tradition And Actuality," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-20.
• Dan Åžtirbu & Maria Moraru & Nicoleta Farcane & Rodica Blidisel & Adina Popa, 2009, "Fraud And Error. Auditors' Responsibility Levels," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-5.
• Iulian Bogdan Dobra & Attila Szora Tamas, 2009, "The Public Internal Audit Committee In The Social Health Insurance Sector- A Necessity In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-54.
• Starcea Dumitru, 2009, "Financial Audit and a Well Organized Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 1, pages 309-312, May.
• Ligia ANTONESCU & Mihail ANTONESCU, 2009, "The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 15-20.
• Hermalin, Benjamin E. & Weisbach, Michael S., 2009, "Information Disclosure and Corporate Governance," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2008-17, Aug.
• Laux, Christian & Leuz, Christian, 2009, "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, volume 34, issue 6-7, pages 826-834, August.
• Marco Pagano & Giovanni Immordino, 2009, "Corporate Fraud, Governance and Auditing," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 0909, revised Sep 2009.
• Gheorghe V. Lepadatu & Mironela Pirnau, 2009, "Transparency in Financial Statements (IAS/IFRS)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 101-108.
• Bogdan Andrei Dumitrescu & Vasile Dedu, 2009, "The Estimation of the Equilibrium Real Exchange Rate for Romania," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 119-130.
• Wouter Dutillieux & Marleen Willekens, 2009, "The Effect of Auditor Industry Specialization on Audit Pricing in Belgium," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 2, pages 129-146.
• Ana PISLEAG, 2009, "Financial Audit Management," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 10, issue 2, pages 121-128, November.
• Jenny Stewart & Laura de Zwaan & Nava Subramaniam, 2009, "Internal audit involvement in Enterprise Risk Management," Discussion Papers in Accounting, Griffith University, Department of Accounting, Finance and Economics, number accounting:200902, Feb.
• Jenny Stewart & Nava Subramaniam, 2009, "Internal audit independence and objectivity: a review of current literature and opportunities for future research," Discussion Papers in Accounting, Griffith University, Department of Accounting, Finance and Economics, number accounting:200903, Mar.
• Jenny Stewart & Lois Munro, 2009, "External auditorsâ reliance on internal audit: the impact of sourcing arrangements and consulting activities," Discussion Papers in Accounting, Griffith University, Department of Accounting, Finance and Economics, number accounting:200904, Apr.
• Van Campenhout, Geert & Van Caneghem, Tom, 2009, "Information Availability, Information Quality and the Financial Structure of Belgian SME's," Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management, number 2009/27, Oct.
• Nirosh Karuppu, 2009, "Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure," Accounting & Taxation, The Institute for Business and Finance Research, volume 1, issue 1, pages 63-74.
• Hussein Ali Khasharmeh, 2009, "An Empirical Study Of Qualification And Criteria Required Of Public Auditors In Jordan," Global Journal of Business Research, The Institute for Business and Finance Research, volume 3, issue 2, pages 8-39-48.
• Andrew Yim, 2009, "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, volume 55, issue 12, pages 2000-2018, December, DOI: 10.1287/mnsc.1090.1083.
• Rong-Ruey Duh & Wen-Chih Lee & Chi-Yun Hua, 2009, "Non-audit service and auditor independence: an examination of the Procomp effect," Review of Quantitative Finance and Accounting, Springer, volume 32, issue 1, pages 33-59, January, DOI: 10.1007/s11156-007-0080-5.
• Lawrence Brown & Marcus Caylor, 2009, "Corporate governance and firm operating performance," Review of Quantitative Finance and Accounting, Springer, volume 32, issue 2, pages 129-144, February, DOI: 10.1007/s11156-007-0082-3.
• Christian Leuz & Catherine Schrand, 2009, "Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock," NBER Working Papers, National Bureau of Economic Research, Inc, number 14897, Apr.
• Palfi Cristina & Bota-Avram Cristina, 2009, "Information And Communication In Banks - Key Elements Of The Internal Control System – An Empirical Analysis Between Romanian, American And Canadian Models Of Control," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1091-1096, May.
• Sabau Elena Monica & Sgardea Florinel Marian & Tutu Anca & Turlea Carmen, 2009, "Le Livre Des Risques – Instrument Efficace Dans L’Application De La Strategie D’Audit Interne Fonde Sur Les Risques (Risk Based Auditing)," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1158-1163, May.
• Tara Ioan Gheorghe, 2009, "New Chalanges For The Financial Audit In The Context Of Measures To Surpass Economic-Financial Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 379-383, May.
• Bota-Avram Cristina & Palfi Cristina, 2009, "Measuring And Assessment Of Internal Audit’S Effectiveness," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 784-790, May.
• Dobroteanu Laurentiu & Dobroteanu Camelia Liliana & Ciolpan Daniela, 2009, "A Semiologic Approach To Audit Expectations Gap," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 906-912, May.
• Oana Raluca Ivan, 2009, "European Standardization of Audit," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 9, issue 4, pages 5-14.
• Céline DU BOYS & Bruno TIBERGHIEN, 2009, "Réflexion sur la finalité des systèmes de gouvernance d’entreprises et leur convergence," 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 1-20, December.
• Bunget, Ovidiu-Constantin, 2009, "The role of financial auditor in detecting and reporting fraud and error," MPRA Paper, University Library of Munich, Germany, number 12888, Jan, revised 20 Jan 2009.
• Bunget, Ovidiu-Constantin, 2009, "Issues on the contribution of the accountancy profession to enhancing the quality of the environment business in Romania," MPRA Paper, University Library of Munich, Germany, number 12984, Jan, revised 24 Jan 2009.
• Ojo, Marianne, 2009, "Limiting audit firms’ liability: A step in the right direction? (Proposals for a new audit liability regime in Europe revisited)," MPRA Paper, University Library of Munich, Germany, number 14878, Apr.
• Bonache, Adrien & Moris, Karen & Maurice, Jonathan, 2009, "Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode
  [Risk of Reviews based on Benford Law in the Fashion Sector]," MPRA Paper, University Library of Munich, Germany, number 15352, May.
• Bunget, Ovidiu-Constantin & David-Sobolevschi, Maria-Iulia, 2009, "Ethics and internal audit: whistleblowing issues," MPRA Paper, University Library of Munich, Germany, number 17312, Sep.
• Bunget, Ovidiu-Constantin, 2009, "L’influence des evenements ulterieurs sur l’opinion de l’auditeur financier
  [The influence of subsequent events on the opinion of the financial auditor]," MPRA Paper, University Library of Munich, Germany, number 18180, Oct.
• Bunget, Ovidiu-Constantin & David Sobolevschi, Iulia-Maria & Petcu, Monica, 2009, "Professional reasoning in expressing the auditor's opinion," MPRA Paper, University Library of Munich, Germany, number 18186, Oct.
• Batiz-Lazo, Bernardo & Billings, Mark, 2009, "Accounting Regulation and Management Discretion in a British Building Society, Circa 1960," MPRA Paper, University Library of Munich, Germany, number 18805, May.
• Ojo, Marianne, 2009, "Beyond the Financial Crisis: Addressing risk challenges in a changing financial environment," MPRA Paper, University Library of Munich, Germany, number 19118, Dec.
• Ojo, Marianne, 2009, "Proposals for a new audit liability regime in Europe," MPRA Paper, University Library of Munich, Germany, number 19242, Jul.
• Ojo, Marianne, 2009, "Regulating non audit services: Towards a principles based approach to regulation," MPRA Paper, University Library of Munich, Germany, number 19408, Dec.
• Căpuşneanu, Sorinel/I, 2009, "Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches," MPRA Paper, University Library of Munich, Germany, number 26920, Oct.
• Yim, Andrew, 2009, "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper, University Library of Munich, Germany, number 27856, Dec.
• Doina Elena Dascalu & Eugeniu Turlea & Florina Nicolae, 2009, "Internal Audit Quality - A Key Element For The Management Decision," Papers, Osterreichish-Rumanischer Akademischer Verein, number 2009/39, Jun.
• MEDINTU Daniela, 2009, "Managing issues in risk assessment in auditing process," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 2 Special, pages 116-125, July.
• GHERGHEL Monica, 2009, "International standards - vector for good practices in broadcasting organizations in Romania," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 2 Special, pages 235-240, July.
• Roger Meuwissen & Reiner Quick, 2009, "Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte," Schmalenbach Journal of Business Research, Springer, volume 61, issue 4, pages 382-415, June, DOI: 10.1007/BF03373659.
• Laux, Christian & Leuz, Christian, 2009, "The crisis of fair value accounting: Making sense of the recent debate," CFS Working Paper Series, Center for Financial Studies (CFS), number 2009/09.
• Laux, Christian & Leuz, Christian, 2009, "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series, Center for Financial Studies (CFS), number 2009/22.
• Henselmann, Klaus & Klein, Martin & Maier, Christian, 2009, "Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-1.
• Henselmann, Klaus & Roos, Benjamin, 2009, "IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-2.