Research classified by Journal of Economic Literature (JEL) codes

---

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

2009

• 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.
• Henselmann, Klaus & Klein, Martin & Schmidt, Mark, 2009, "Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-3.
• Henselmann, Klaus & Roos, Benjamin, 2009, "Behandlung von strategischen Beteiligungen im Einzelabschluss," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-4.
• Fürst, Benedikt & Henselmann, Klaus & Klein, Martin, 2009, "Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-5.

2008

• Ana MORARIU & Tanti CERCEL & Gabriela Felicia CIOCODEI & Flavia STOIAN & Horatiu ROTARU, 2008, "Audit evidence – top argument for final audit opinion," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 36, pages 501-507, may.
• Sorin DOMNISORU & Sorin VINATORU, 2008, "Considerations Regarding the Financial Audit of the Tangible Fixed Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 36, pages 1130-1140, May.
• Magdalena MIHAI & Nicu MARCU, 2008, "Considerations Concerning the Sphere of the Activities of Internal Auditing," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 36, pages 1165-1171, May.
• Gheorghe SUCIU, 2008, "Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 36, pages 1436-1443, May.
• Sorinel Domnisoru & Sorin-Sandu Vinatoru, 2008, "Auditor independence, audit committee quality and internal control weaknesses," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 7-12, November.
• Lucia Sucală & Cristina Nistor, 2008, "A General View Over The Structural Funds In Tourism - Case Study Romania -," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-10.
• Atanasiu Pop & Cristina BoÅ£a-Avram & Florin BoÅ£a-Avram, 2008, "The Relationship Between Internal And External Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-18.
• Atanasiu Pop & Oana - Raluca Iosivan, 2008, "The Pricing Of Audit Services: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-21.
• Tatiana Dănescu & Ovidiu Spătăcean, 2008, "Internal Audit For Financial Investment Companies - Assurance For Adequate Supervising Of Corporate Governence Principles," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-7.
• Leontina BeÅ£ianu & Iuliana Georgescu, 2008, "Approaches Of Environmental Information Audit In Annual Reports," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-8.
• Daniel Botez, 2008, "Challenges Of International Standards On Auditing In Global Crisis Context," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
• Stoica Petrica, 2008, "External Audit Systems," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
• Marco Pagano & Giovanni Immordino, 2007, "Optimal Regulation of Auditing," CESifo Working Paper Series, CESifo, number 1980.
• Rosario López Gavira & José Ángel Pérez López & José Enrique Romero García, 2008, "La Publicación De Honorarios De Las Firmas De Auditoría En Espana: Un Análisis Empírico," Estudios Gerenciales, Universidad Icesi.
• Clara Inés Pardo Martínez, 2008, "Los sistemas y las auditorías de gestión integral," Serie de Documentos en Economía y Violencia, Centro de Investigaciones en Violencia, Instituciones y Desarrollo Económico (VIDE), number 6318, Sep.
• Efrén Danilo Ariza Buenaventura, 2008, "Transformaciones contextuales, disciplinares y del pensum de contaduría pública: un análisis relacional," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Orlando Albornoz & Elsi Jiménez, 2008, "Ciencia y desarrollo: evolución de la cultura y comunidad académica en Venezuela durante el gobierno de la revolución bolivariana socialista," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Raúl Sanabria Tirado & María Andrea Trujillo Dávila & Alexander Guzmán Vásquez, 2008, "Poder y estrategia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Pagano, Marco & Immordino, Giovanni, 2008, "Corporate Fraud, Governance and Auditing," CEPR Discussion Papers, Centre for Economic Policy Research, number 7104, Dec.
• Mark Schelker, 2008, "Auditors and Corporate Governance: Evidence from the Public Sector," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2008-05, Mar.
• Charles Piot, 2008, "Concentration et compétitivité du marché de l'audit en France:une étude longitudinale 1997-2003," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue 4, pages 31-63, December.
• Griffin, Paul A. & Lont, David H. & Sun, Yuan, 2008, "Corporate Governance and Audit Fees: Evidence of Countervailing Relations," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 1, pages 18-49, DOI: 10.1016/S1815-5669(10)70028-X.
• Mennicken, Andrea, 2008, "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 27070.
• Sorin Domnisoru & Sorin Vinatoru, 2008, "The Financial Audit Complexity of The Fixed Assets," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 49-62.
• Nicolas Berland & Catherine Chevalier & Samuel Sponem, 2008, "On ne gère bien que ce que l'on mesure," Post-Print, HAL, number hal-00340428.
• Lengsfeld, Stephan & Wielenberg, Stefan, 2008, "Zur Herstellkostenuntergrenze des BilMoG," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-395, Mar.
• Ali ALP & Zafer SAYAR, 2008, "Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 267, pages 70-88.
• Nur İrem Nuhoğlu & Deniz Parlak, 2008, "Types of audit opinions and financial performance indicators in an emerging market: Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 270, pages 90-110.
• M. Fatih GÜNER & M. Ünsal MEMİŞ, 2008, "Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 271, pages 7-28.
• F.Münevver YILANCI & Birol YILDIZ, 2008, "Control risk assessment in auditing: Artificial neural network approach," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 273, pages 119-132.
• Tobias Uske, 2008, "Tournament Fever and the Perception of Strategic Uncertainty in Performance Contests," Jena Economics Research Papers, Friedrich-Schiller-University Jena, number 2008-057, Jul.
• Karmen Rodman & Nada Trunk Sirca, 2008, "Ensuring Professionalism of the External Evaluation Commission: The Slovenian Case Study," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 6, issue 3, pages 301-315.
• Briciu Sorin & Sas Florentina, 2008, "Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1058-1064, May.
• Matis Dumitru & Bota Avram Florin, 2008, "Study Regarding The Quality Of The True And Fair View Supplied By The Financial Statements From Financial Auditor'S Point Of View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1298-1309, May.
• Ivan Ion & Surcel Traian & Amancei Cristian, 2008, "The It Audit - A Major Requirement For The Management Quality And Success In The European Business Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 4, issue 1, pages 1397-1401, May.
• Ghita Emil, 2008, "Remarks On The Importance And Necessity For Public Entities To Associate In Order To Perform Efficient Activities Of Internal Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 4, issue 1, pages 265-268, May.
• Ojo, Marianne, 2008, "Proposals For A New Audit Liability Regime In Europe," MPRA Paper, University Library of Munich, Germany, number 10068, Aug.
• Collacciani, Hugo & Carrica, Juan Manuel & López Aranguren, Jorge Luis, 2008, "Acerca de la responsabilidad contractual del auditor externo de estados contables
  [About the contractual responsibility of the external auditor of financial statements]," MPRA Paper, University Library of Munich, Germany, number 12468, Oct.
• Ojo, Marianne, 2008, "The role of the external auditor in bank regulation and supervision: A comparative analysis," MPRA Paper, University Library of Munich, Germany, number 15747, Sep, revised Jun 2009.
• Ojo/Roedl, Marianne, 2008, "The role of the external auditor in bank regulation and supervision: A comparative analysis between the UK, Germany, Italy and the US (Third Edition: Financial Crises, Enron and Northern Rock)," MPRA Paper, University Library of Munich, Germany, number 36284, Sep, revised Jun 2009.
• Cebula, Richard & Smith, Heather, 2008, "Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President," MPRA Paper, University Library of Munich, Germany, number 56785, Jan.
• Michael R. Ransom & David P. Sims, 2008, "Estimating the Firm's Labor Supply Curve in a "New Monopsony" Framework: School Teachers in Missouri," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 1108, Dec.
• Giovanni Immordino & Marco Pagano, 2008, "Corporate Fraud, Governance and Auditing," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 203, Sep, revised 26 Apr 2012.
• Dimitrios C. Ghicas & Afroditi Papadaki & Georgia Siougle & Theodore Sougiannis, 2008, "The relevance of quantifiable audit qualifications in the valuation of IPOs," Review of Accounting Studies, Springer, volume 13, issue 4, pages 512-550, December, DOI: 10.1007/s11142-007-9051-2.
• Christiane Pott & Theodore Mock & Christoph Watrin, 2008, "The effect of a transparency report on auditor independence: practitioners’ self-assessment," Review of Managerial Science, Springer, volume 2, issue 2, pages 111-127, July, DOI: 10.1007/s11846-008-0017-y.
• Matthias Meyer & Utz Schäffer & Markus Gmür, 2008, "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, volume 60, issue 2, pages 153-181, March, DOI: 10.1007/BF03371732.
• Oriol Amat & Oscar Elvira & Petya Platikanova, 2008, "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1129, Dec.
• Henselmann, Klaus & Kaya, Devrimi, 2008, "Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
  [Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act]," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2008-1.

2007

• Cristian Dragan & Nicu Marcu & Daniel Goagara, 2007, "Considerations On The Planning Of The Financial Audit Mission," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 43-50, November.
• Dragan Cristian & Lect. Brabete Valeriu, 2007, "Considerations Regarding The Audit Verifications And The Procedures For Attaining Them," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9S, pages 41-46, May.
• Eugeniu Turlea & Aurelia Stefanescu, 2007, "The Internal Audit As A Part Of The Risk Management Process In The Public Sector Entities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-26.
• Marcel Ghita & Razvan Ghita, 2007, "Establishing The Dimensions Of The Internal Audit Compartment And The Way Of Elaborating The Risk Register," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-27.
• Marcel Ghita & Sevastian Barbulescu & Razvan Ghita, 2007, "The Consultancy Or Counseling Assured By Internal Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-28.
• Horatiu Rotaru, 2007, "Audit Risk, Materiality And The Professional Judgement Of The Auditor," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-42.
• Horatiu Rotaru, 2007, "Business Administration Opinion Concerning The Use Of Accounting Software In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-43.
• Vasile Dumitras, 2007, "The Premises Created By The Information Society For The Use Of The Information Technology And Communications In The External Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-47.
• Razvan Ghita, 2007, "Implementing The Internal Control & Financial Management System," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-48.
• Mehmet Zeki Önal, 2007, "An Aggregated Information Technology Checklist for Operational Risk Management," Journal of BRSA Banking and Financial Markets, Banking Regulation and Supervision Agency, volume 1, issue 2, pages 49-76.
• Juan Guillermo Correa Jaramillo, 2007, "Evolución histórica de los conceptos de responsabilidad social empresarial y balance social," Revista Semestre Económico, Universidad de Medellín.
• RAMIREZ, Carlos, 2007, "Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970," HEC Research Papers Series, HEC Paris, number 864, Feb.
• Azkue Irigoyen, Itziar, 2007, "Generoaren ikuspegitik auditore jarduelarien egoera Euskal Autonomia Erkidegoan eta Estatuan," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Orencio Vázquez Oteo & Carlos Cordero Sanz, 2007, "Análisis empírico de la información emitida por las empresas del IBEX 35 en materia de responsabilidad social corporativa," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 65, issue 02, pages 150-183.
• José Mariano Moneva Abadía, 2007, "El marco de la información sobre responsabilidad social de las organizaciones," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 65, issue 02, pages 284-317.
• Martha Rosa López Toledo & Dunia García Lorenzo, 2007, "La Auditoría de Gestión, una necesidad impostergable de la administración moderna," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2007-11, November.
• Juan Monterrey Mayoral & Amparo Sánchez-Segura, 2007, "Rotación y dependencia económica de los auditores: sus efectos sobre la calidad del resultado en las compañías cotizadas españolas," Investigaciones Economicas, Fundación SEPI, volume 31, issue 1, pages 119-159, January.
• Tae G. Ryu & Chul-Young Roh, 2007, "The Auditor's Going-Concern Opinion Decision," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 6, issue 2, pages 89-101, August.
• Judith Avrahami & Werner Güth & Yaakov Kareev & Tobias Uske, 2007, "On the Incentive Effects of Uncertainty in Monitoring Agents - A Theoretical and Experimental Analysis," Jena Economics Research Papers, Friedrich-Schiller-University Jena, number 2007-093, Nov.
• Arnaldo MAURI & Cesare CONTI, 2007, "Corporate financial risk management:governance e disclosure dopo IFRS 7," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2007-022, May.
• Arnaldo MAURI & Cesare CONTI, 2007, "Corporate financial risk management:governance e disclosure dopo IFRS 7," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2007-22, May.
• Bremert, Michael & Voeller, Dennis & Zein, Nicole, 2007, "Interdependencies between Elements of Governance and Auditing : Evidence from Germany," Papers, Sonderforschungsbreich 504, number 07-76.
• Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007, "Can auditors be independent? : Experimental evidence," Papers, Sonderforschungsbreich 504, number 07-59.
• Simons, Dirk & Zein, Nicole, 2007, "Audit market segmentation : the impact of mid-tier audit firms on competition," Papers, Sonderforschungsbreich 504, number 07-47.
• Simons, Dirk, 2007, "Independence, low balling and learning effects," Papers, Sonderforschungsbreich 504, number 07-33.
• Koch, Christopher & Schunk, Daniel, 2007, "The case for limited auditor liability : the effects of liability size on risk aversion and ambiguity aversion," Papers, Sonderforschungsbreich 504, number 07-04.
• Rafael Franco Ruiz, 2007, "La profesión contable y los escándalos empresariales Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 8, pages 58-107, Diciembre.
• Álvarez Alonso, José Ignacio, 2007, "La creación de los Comités de Auditoría en las Cajas de Ahorros españolas," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas"., Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto, number 2007-17, Dec.
• Marco Pagano & Giovanni Immordino, 2007, "Optimal Regulation of Auditing," CESifo Economic Studies, CESifo Group, volume 53, issue 3, pages 363-388, September.
• Ghosh, Saibal, 2007, "External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India," MPRA Paper, University Library of Munich, Germany, number 17142, Mar.
• Noguchi, Masayoshi & Batiz-Lazo, Bernardo, 2007, "Reforming the Form of the Auditors’ Report: The Case of Building Societies, 1956-1960," MPRA Paper, University Library of Munich, Germany, number 3690, Jun.
• D'Agosto, Elena, 2007, "Auditing Issues across Countries: an Explorative Approach to the Regulation Framework," MPRA Paper, University Library of Munich, Germany, number 50989, May.
• D'Agosto, Elena, 2007, "Investor Protection and Corporate Performance: Comparing Auditing Issues across countries," MPRA Paper, University Library of Munich, Germany, number 50990, May.
• JAWAB, Fouad & BOUAMI, Driss, 2007, "Contribution à la mise au point d'une démarche d'audit logistique. Application à une entreprise marocaine
  [Contribution to the development of a logistics audit approach. Application to a Moroccan company]," MPRA Paper, University Library of Munich, Germany, number 85662, revised 2007.
• David Procházka, 2007, "Institutional View of Accounting
  [Účetnictví pohledem institucionální ekonomie]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2007, issue 1, pages 11-29, DOI: 10.18267/j.cfuc.206.
• Mirela Claudia MITAC, 2007, "Internal Audit Classification," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 1, pages 60-67, July.
• Suphi ASLANOĞLU & Seyfi YILDIZ, 2007, "Türkiye’de Kayıt dışı Ekonomi Olgusu, Bu Olguyu Azaltmaya Yönelik Çözüm Arayışları ve Bir Öneri: Rasyo Analizi Yoluyla Etkin Bir İnceleme Sisteminin Oluşturulması," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2007-2.
• Jochen Bigus, 2007, "Die Sorgfaltsanreize des Wirtschaftsprüfers bei beschränkter Haftung," Schmalenbach Journal of Business Research, Springer, volume 59, issue 1, pages 61-86, February, DOI: 10.1007/BF03372781.
• Koch, Christopher & Schunk, Daniel, 2007, "The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 07-04, Apr.
• Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007, "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 07-59, Aug.
• Bösch, Martin & Heinig, Raik, 2007, "Der Verkauf von Non Performing Loans durch deutsche Kreditinstitute," Jena Contributions to Economic Research, Ernst-Abbe-Hochschule Jena – University of Applied Sciences, Department of Business Administration, number 2007,5.
• Hölscher, Luise & Rosenthal, Johannes, 2007, "Leistungsmessung der Internen Revision," Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management, number 86.

2006

• Marcel Ghita, 2006, "Internal Auditors - A New Profession," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-10.
• Marcel Ghita & Razvan Ghita, 2006, "System Attesting Internal Auditors In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-11.
• Razvan Ghita, 2006, "Features Of Internal Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-12.
• Ioan Oprean & Delia Oprean, 2006, "The Typology Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-21.
• Larisa Loredana Beian Raducea, 2006, "Financial Control And Public Internal Audit In National Defense Military Units," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-31.
• Turlea Eugeniu, 2006, "Investment Decision In Capital Market And The Role Of Auditing Accounting-Financial Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-43.
• Eugeniu Turlea, 2006, "Performance Audit, Essential Element Of Improving The Management Of Public Sector Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-44.
• Mariana Vlad, 2006, "Auditing The Credit Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-45.
• Vuta Mihai & Vuta Mariana, 2006, "Qualitative Control Of Auditing," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-46.
• Cibu (Jeflea) Dochita, 2006, "Applying Performance Audit In A Public Entity That Provides Public Services," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-5.
• Crasoveanu (Oprean), 2006, "The Signification Limit, Decisional Factor In Financial Accounting Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-7.
• Gheorghe Ciochină & Iuliana Ciochină, 2006, "European Court Of Auditors - Eu External Audit Institution," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-15.
• Gheorghe Mirela, 2006, "Impact Of Information Technologies In Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-30.
• Victor Munteanu, 2006, "The Use Of Materiality And Audit Risk When Planning And Managing The Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-41.
• Ion Tanase & Magdalena Claudia Burcea, 2006, "The Harmonization Of Public Financial Audit With Acquis Communitarian," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-54.
• Clara Inés Pardo Martínez, 2006, "Las certificaciones ISO 9001/2000 e ISO 14001/96 en Colombia," Serie de Documentos en Economía y Violencia, Centro de Investigaciones en Violencia, Instituciones y Desarrollo Económico (VIDE), number 6319, Jan.
• Tadesse, Solomon, 2006, "The economic value of regulated disclosure: Evidence from the banking sector," Journal of Accounting and Public Policy, Elsevier, volume 25, issue 1, pages 32-70.
• Buccirossi, Paolo & Spagnolo, Giancarlo, 2006, "Leniency policies and illegal transactions," Journal of Public Economics, Elsevier, volume 90, issue 6-7, pages 1281-1297, August.
• Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006, "The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2006-031-F&A, Jun.
• Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006, "The Impact of Client and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2006-059-F&A, Nov.
• Francisco Chinesta & Antonio Falcó & Mariano González, 2006, "Model Reduction Methods in Option Pricing," Post-Print, HAL, number hal-00289700.
• İnci ELGİN, 2006, "Bağımsız denetim gözetim kurulları," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 245, pages 25-34.
• Antonio Falcó & Francisco Chinesta & Mariano González, 2006, "Model Reduction Methods In Option Pricing," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2006-16, Jul.