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

2009

• 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, C.E.P.R. Discussion Papers, 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.
• 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 c," 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.
• Cristina de Fuentes Barberá & María Consuelo Pucheta, 2006, "Incentivos De Las Empresas Cotizadas Españolas Para Crear Voluntariamente Comités De Auditoría," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2006-08, Jul.
• Koch, Christopher & Schmidt, Carsten, 2006, "Disclosing conflict of interest : does experience and reputation matter?," Papers, Sonderforschungsbreich 504, number 06-10.
• Jorge Farinha & Luis Filipe Viana, 2006, "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0609, Oct.
• Ojo, Marianne, 2006, "Avoiding Another Enron : The Role of the External Auditor in Financial Regulation and Supervision," MPRA Paper, University Library of Munich, Germany, number 1147, Jun.
• Batiz-Lazo, Bernardo, 2006, "Changes in the depreciation of buildings in an English building society, circa 1959: financial and governance implications," MPRA Paper, University Library of Munich, Germany, number 4617, Aug.
• Шумакова, Оксана & Стукач, Виктор, 2006, "Проблемно-Ориентированный Анализ Трансакционных Издержек В Аграрной Экономике Региона:Диагностика, Решения
  [Problem-oriented analysis of transaction costs in the agricultural economy of the region:," MPRA Paper, University Library of Munich, Germany, number 74280, revised 2014.
• Vladimír Králíček, 2006, "Regulation of Auditing in the Czech Republic
  [Regulace auditingu v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 43-61, DOI: 10.18267/j.cfuc.177.
• Alexandru TASNADI & Diana Andreia HRISTACHE, 2006, "The audit of quality versus corporative communication," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 9, issue 1, pages 79-84, July.
• K. Hung Chan & Kenny Z. Lin & Phyllis Lai-lan Mo, 2006, "A Political–economic Analysis of Auditor Reporting and Auditor Switches," Review of Accounting Studies, Springer, volume 11, issue 1, pages 21-48, March, DOI: 10.1007/s11142-006-6394-z.
• Jere R. Francis & Bin Ke, 2006, "Disclosure of fees paid to auditors and the market valuation of earnings surprises," Review of Accounting Studies, Springer, volume 11, issue 4, pages 495-523, December, DOI: 10.1007/s11142-006-9014-z.
• Solomon Tadesse, 2006, "The Economic Value of Regulated Disclosure: Evidence from the Banking Sector," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp875, Jan.
• Koch, Christopher & Schmidt, Carsten, 2006, "Disclosing Conflict of Interest - Does Experience and Reputation Matter?," Sonderforschungsbereich 504 Publications, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim, number 06-10, Sep.
• Löhr, Robert, 2006, "Tax Due Diligence bei Kreditinstituten: eine Betrachtung ausgewählter Bilanz- und GuV-bezogener Analysefelder bei der Ertragsbesteuerung," Wismar Discussion Papers, Hochschule Wismar, Wismar Business School, number 12/2006.

2005

• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers, New Economic School (NES), number w0057, Mar.
• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers, Center for Economic and Financial Research (CEFIR), number w0057, Mar.
• Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo, 2005, "Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 167-183, April.
• Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño, 2005, "El empresario individual: situación actual y propuestas de actuación futuras," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 52, pages 201-217, August.
• Dolores Tous Zamora & Antonio Manuel Ciruela Lorenzo, 2005, "Responsabilidad social y cultura en las sociedades cooperativas agrarias. Modelo general de balance social," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 53, pages 209-240, November.
• Spagnolo, Giancarlo & Buccirossi, Paolo, 2005, "Leniency Policies and Illegal Transactions," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5442, Dec.
• Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005, "Mesure de la performance des agences bancaires par une approche DEA," Revue Finance Contrôle Stratégie, revues.org, volume 8, issue 2, pages 131-171, June.
• Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005, "Mesure de la performance des agences bancaires par une approche DEA," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1050602, Jun.
• Carlos, RAMIREZ, 2005, "Making things visible : audit quality control in the UK and the definition of the professional order," HEC Research Papers Series, HEC Paris, number 812, Apr.
• Speklé, R.F. & van Elten, H.J. & Kruis, A.M., 2005, "Sourcing of Internal Auditing: An Empirical Study," 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-2005-046-F&A, Sep.
• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print, HAL, number hal-03595529, DOI: 10.1093/WBER/LHI012.
• Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005, "Mesure de la performance des agences bancaires par une approche DEA," Post-Print, HAL, number halshs-00008416, Jun.
• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Sciences Po Economics Publications (main), HAL, number hal-03595529, DOI: 10.1093/WBER/LHI012.
• Belén González Díaz, 2005, "La actuación de los órganos de control externo en la fiscalización de las universidades públicas," Hacienda Pública Española / Review of Public Economics, IEF, volume 172, issue 1, pages 145-177, June.
• F. Gerard Adams & Jean C. Bedard & Karla M. Johnstone, 2005, "Information Asymmetry and Competitive Bidding in Auditing," Economic Inquiry, Western Economic Association International, volume 43, issue 2, pages 417-425, April.
• Guido Friebel & Sergei Guriev, 2005, "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank, volume 19, issue 2, pages 175-202.
• Mirela Claudia MITAC, 2005, "The Banks’ Auditors and Supervisors Relations. The Bank’ Audit Rsks," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 8, issue 1, pages 118-136, July.
• Annette G. Köhler, 2005, "Audit Committees in Germany – Theoretical Reasoning and Empirical Evidence," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 57, issue 3, pages 229-252, July.
• Giovanni Immordino & Marco Pagano, 2005, "Optimal Regulation of Auditing," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 133, Mar, revised 01 May 2007.

2004

• Austen, Lizabeth A. & Eilifsen, Aasmund & Messier Jr., William F., 2004, "Auditor Detected Misstatements and the Effect of Information Technology," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/1, Mar.
• Eilifsen, Aasmund & Quick, Reiner, 2004, "Enforcement der Wirtschaftsprüfer," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/3, Mar.
• Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart, 2004, "The Demand Attributes of Assurance Services and the Role of Independent Accountants," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/4, Mar.
• Hvide, Hans K., 2004, "A Theory of Certification with an Application to the Market for Auditing Services," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2004/10, Aug.
• Silvia Vignetti & Alessandro Valenza & Cristina Castelli, 2004, "Effectiveness evaluation of the ICE (Italian institute of foreing trade) promotional programme: case study," Working Papers, CSIL Centre for Industrial Studies, number 200907, Oct.

2003

• Margarita Lambova, 2003, "Problems of the Exactness of the Statistical Evaluation in the Dichotomic Case of the Audit Check," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 120-145.
• Athanassios P. Bellas, 2003, "Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3-4, pages 131-142, July - De.
• Elisabeth Combes-Thuelin & Lionel Escaffre, 2003, "Financial Reporting: Performance And Fair Value The Case Of The European Banking Sector," Post-Print, HAL, number hal-00769380, Apr.