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

2023

• Tatiana Dănescu & Roxana Maria Stejerean, 2023, "A Screening of Tools to Measure the Quality of Financial Reporting," 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 11-28, December.
• Ozili, Peterson K, 2023, "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper, University Library of Munich, Germany, number 116410.
• Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023, "Financial Statements not Required," MPRA Paper, University Library of Munich, Germany, number 117472, Apr.
• Georgieva, Daniela & Bankova, Diyana, 2023, "The role of the financial auditor for the participation of forestry enterprises in global value chains," MPRA Paper, University Library of Munich, Germany, number 117684, revised 2023.
• Ozili, Peterson K, 2023, "Forensic accounting research around the world," MPRA Paper, University Library of Munich, Germany, number 118789.
• Patel, Rajesh & Khan, Fatima & Silva, Buddhika & Shaturaev, Jakhongir, 2023, "Unleashing the Potential of Artificial Intelligence in Auditing: A Comprehensive Exploration of its Multifaceted Impact," MPRA Paper, University Library of Munich, Germany, number 119616, Aug, revised 05 Dec 2023.
• Hasan, Amena, 2023, "Amalgamation of Commercial Banks in Bangladesh: A Study on its Impact and Implications," MPRA Paper, University Library of Munich, Germany, number 120830, Oct, revised 10 Mar 2024.
• Adebayo Olagunju & Risikat Motunrayo Shittu & Titilayo Moromoke Oladejo & Amos Olusola Akinola & Nuka Nadum Nwikpasi & Ruth Tony Obiosa, 2023, "Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms," ACTA VSFS, University of Finance and Administration, volume 17, issue 2, pages 101-124.
• Nafachatus Shachariyah & Sulis Rochayatun, 2023, "Audit Quality Reduction Behavior: A Literature Review," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 7, issue 1, pages 34-44.
• Meng Xu & Ooi Kok Loang, 2023, "The Influence of Internal Control Quality on Corporate Financial Performance: An Empirical Analysis based on Panel Quantile Regression Model," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 7, issue 2, pages 140-154.
• LAWAL Babatunde A. & OYETUNJI Oluwayomi T. & KILANI Babatunde A. & LAWAL Busayo O., 2023, "Audit Quality And Qualitative Characteristics Of Accounting Information Of Deposit Money Banks Listed In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 22, issue 1, pages 97-114.
• Ahmad Abedi & Ali Cheshomi & Saeed Malek Sadati, 2023, "Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 10, issue 3, pages 201-226.
• Posohina, Alina (Посохина, Алина), 2023, "Application of ISA 570 (revised) business continuity to estimate the date of objective bankruptcy
  [Применение Мса 570 (Пересмотренный) "Непрерывность Деятельности" Для Оценки Даты Объекти," Economic environment, Russian Presidential Academy of National Economy and Public Administration, issue 4, pages 72-81, DOI: 10.36683/2306-1758/2023-4-46/72-81.
• Layal BOKAII, 2023, "The Impact of Compensation Benefits on Retaining Talented Employees: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 8, issue 1, pages 98-108, February.
• Elizabeth Carson & Yi (Dale) Fu & Ulrike Thürheimer & Yang Xu, 2023, "The audit market for listed Australian companies from 2012 to 2018: A state of play," Australian Journal of Management, Australian School of Business, volume 48, issue 3, pages 524-549, August, DOI: 10.1177/03128962221124642.
• Sarowar Hossain & Jenny Jing Wang, 2023, "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, volume 48, issue 3, pages 596-624, August, DOI: 10.1177/03128962221093831.
• Ravi Seethamraju & Angela Hecimovic, 2023, "Adoption of artificial intelligence in auditing: An exploratory study," Australian Journal of Management, Australian School of Business, volume 48, issue 4, pages 780-800, November, DOI: 10.1177/03128962221108440.
• Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023, "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, volume 48, issue 1, pages 118-138, February, DOI: 10.1177/0258042X221106617.
• Mohammad Nasih & Raden Roro Widya Ningtyas Soeprajitno & Iman Harymawan & John Nowland, 2023, "Top Company Officers and Auditor School-ties on Audit Fee: Evidence From Indonesia," SAGE Open, , volume 13, issue 4, pages 21582440231, December, DOI: 10.1177/21582440231209632.
• Christoph Mauritz & Martin Nienhaus & Christopher Oehler, 2023, "The role of individual audit partners for narrative disclosures," Review of Accounting Studies, Springer, volume 28, issue 1, pages 1-44, March, DOI: 10.1007/s11142-021-09634-4.
• Kimball Chapman & Michael Drake & Joseph H. Schroeder & Timothy Seidel, 2023, "Earnings announcement delays and implications for the auditor-client relationship," Review of Accounting Studies, Springer, volume 28, issue 1, pages 45-90, March, DOI: 10.1007/s11142-021-09635-3.
• Myojung Cho & Gopal V. Krishnan, 2023, "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, volume 28, issue 1, pages 164-200, March, DOI: 10.1007/s11142-021-09639-z.
• Peter-J. Jost, 2023, "Auditing versus monitoring and the role of commitment," Review of Accounting Studies, Springer, volume 28, issue 2, pages 463-496, June, DOI: 10.1007/s11142-021-09647-z.
• Clive S. Lennox & Jaime J. Schmidt & Anne M. Thompson, 2023, "Why are expanded audit reports not informative to investors? Evidence from the United Kingdom," Review of Accounting Studies, Springer, volume 28, issue 2, pages 497-532, June, DOI: 10.1007/s11142-021-09650-4.
• Tharindra Ranasinghe & Lin Yi & Ling Zhou, 2023, "Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry," Review of Accounting Studies, Springer, volume 28, issue 2, pages 1107-1139, June, DOI: 10.1007/s11142-021-09665-x.
• Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg, 2023, "When do firms use one set of books in an international tax compliance game?," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1856-1885, September, DOI: 10.1007/s11142-021-09667-9.
• Bright Asante-Appiah & Tamara A. Lambert, 2023, "The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk," Review of Accounting Studies, Springer, volume 28, issue 4, pages 2589-2641, December, DOI: 10.1007/s11142-022-09706-z.
• Alain Gilles Foka Tagne & Alain Takoudjou Nimpa & Léopold Djoutsa Wamba & Depores Woutabo Ngankwe, 2023, "Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context," SN Business & Economics, Springer, volume 3, issue 11, pages 1-23, November, DOI: 10.1007/s43546-023-00576-4.
• Shaio Yan Huang & Yi-Yang Lee & Yu-Ying Lin, 2023, "Effect of an Audit Partner’ Industry Auditing Tenure on Audit Quality Under the Mandatory Audit Partner Rotation System in Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 13, issue 2, pages 1-4.
• Han-Ching Huang & Yung-An Huang, 2023, "The Impact of Industry Specialist on the Relationship between Returns and Future Earnings," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 13, issue 2, pages 1-6.
• Yelisieieva Oksana & Lyzhnyk Yuliya & Stolietova Iryna & Kutova Natalia, 2023, "Study of Best Practices of Green Energy Development in the EU Countries Based on Correlation and Bagatofactor Autoregressive Forecasting," Economics, Sciendo, volume 11, issue 2, pages 183-197, December, DOI: 10.2478/eoik-2023-0029.
• Indriaty Lely & Thomas Gen Norman, 2023, "Analysis of Hexagon Fraud Model, the S.C.C.O.R.E Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia," Economics, Sciendo, volume 11, issue s1, pages 73-92, December, DOI: 10.2478/eoik-2023-0060.
• Đukić Tadija & Pavlović Miloš & Grdinić Vladimir, 2023, "Uncovering Financial Fraud: The Vital Role of Forensic Accounting and Auditing in Modern Business Practice," Economic Themes, Sciendo, volume 61, issue 3, pages 407-418, September, DOI: 10.2478/ethemes-2023-0021.
• Gad Jacek, 2023, "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 1, pages 32-45, March, DOI: 10.2478/ijme-2022-0025.
• Comporek Michal, 2023, "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 4, pages 315-332, December, DOI: 10.2478/ijme-2023-0017.
• Sylwestrzak Marek, 2023, "Applying Benford’s law to detect earnings management," Journal of Economics and Management, Sciendo, volume 45, issue 1, pages 216-236, January, DOI: 10.22367/jem.2023.45.10.
• Farouk Musa Adeiza & Ahmed Zik-Rullahi Abubakar, 2023, "Executive compensation, share ownership, and earnings management of banks in Nigeria," Journal of Economics and Management, Sciendo, volume 45, issue 1, pages 26-43, January, DOI: 10.22367/jem.2023.45.02.
• Yen Jesslyn & Herusetya Antonius, 2023, "Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction," Marketing of Scientific and Research Organizations, Sciendo, volume 47, issue 1, pages 49-70, March, DOI: 10.2478/minib-2023-0004.
• Brudan Adrian & Gorski Teodora & Mihailoaie Cristina & Pentek Borbala, 2023, "Towards Effective Performance Management Systems: A Case Study on Integrated Performance Management Maturity Model Deployment," Timisoara Journal of Economics and Business, Sciendo, volume 16, issue 2, pages 119-140, DOI: 10.2478/tjeb-2023-0007.
• Lazăr Pleşa Teodora & Popescu Constanța & Pleşa Iliodor Tiberiu, 2023, "From Digitization to Artificial Intelligence in External Public Audit," Valahian Journal of Economic Studies, Sciendo, volume 14, issue 1, pages 47-59, July, DOI: 10.2478/vjes-2023-0006.
• Kenneth W. Shaw & Lei Zhao, 2023, "The Cost of Becoming Informed and Audit Fees," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 26, issue 03, pages 1-36, September, DOI: 10.1142/S0219091523500169.
• Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023, "Audit mandates, audit firms, and auditors," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 333.

2022

• Dutra Sallaberry, Jonatas & Martínez-Conesa, Isabel & Flach, Leonardo, 2022, "Whistleblowing in small and large accounting firms in Brazil," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 6, issue 2, pages 502-502, December, DOI: 10.26784/sbir.v6i2.502.
• İbrahim Mert, 2022, "Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 37, issue 118, pages 13-32, October, DOI: https://doi.org/10.33203/mfy.108427.
• Hasan Yalçın, 2022, "A Research on the Use of the Market Approach in Determining the Value of the First Publicly Offered Companies in the BIST in the 2020-2021 Period," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 37, issue 118, pages 179-198, October, DOI: https://doi.org/10.33203/mfy.114361.
• Liudmila LAPIȚKAIA, 2022, "Trends In The Development Of The Audit Services Market In The Republic Of Moldova," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 8, issue 2, pages 82-91, December, DOI: https://doi.org/10.53486/2537-6179..
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2022, "Considerations Regarding The Financial Audit Of Eu-Funded Projects," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 31-40, April.
• Andrada Lascău, 2022, "The Benefits Of Audit Digitalisation And The Effects On The Work Of Auditors," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 68-75, April.
• Bunget Ovidiu Constantin & Lungu Cristian & Olariu Andrei-Marius, 2022, "The Interdependence Between The Type Of Audit Opinion And The Variation Of The Stock Price," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 50, pages 89-97, April.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2022, "Regulation And Transparency Of The Financial Audit Of European Projects – A Comparison With Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 50, pages 81-92, December.
• Andrada LASCÄ‚U, 2022, "Ï»¿Audit Digitalization And Data Mining," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-10.
• Cristian LUNGU, 2022, "Ï»¿The Influence Of Roi And Eps Indicators On The Investment Strategy Of Individuals (Bvb)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 24, pages 1-11.
• Laura-Eugenia-Lavinia BARNAORCID: & Bogdan-Åžtefan IONESCU, 2022, "Ï»¿The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-2.
• Dan Marius COMAN & Violeta STATE & Cristina Maria VOINEA & Constantin Aurelian IONESCU & Mihaela Denisa COMAN & Deian NICOLICI & Raluca Andreea STOICA, 2022, "Ï»¿Challenges Of The Accounting Profession In The Digital Era: The Impact Of Cloud Computing Technology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-4.
• Anis Ben Amar & Nourhen Sayadi, 2022, "Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 1, pages 5-24, March.
• Afroditi Ntokozi & Christos A. Tzovas & Constantinos G. Chalevas, 2022, "Earnings Management During Financial Crisis: The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 2, pages 200-219, June.
• Anis Ben Amar & Islem Turki, 2022, "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 3, pages 373-396, September.
• Kishore Singh & Pran Boolaky & Kamil Omoteso, 2022, "The Relationship Between Politics, Legal System and Financial Reporting on Fraud," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 3, pages 397-430, September.
• Ahmad Faisal Hayek & Nora Azima Noordin & Khaled Hussainey, 2022, "Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 475-500, December.
• Khalil Feghali & Reine Najem & Beverly Dawn Metcalfe, 2022, "Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 575-603, December.
• Souha Ben Gamra & Fadhila Hamza & Hela Borgi, 2022, "The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 21, issue 4, pages 604-630, December.
• Ion CROITORU & Viorica NEACSU & Silvia MINCIUNA, 2022, "Particularities Of The Financial Accounting Activity In Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 65, issue 1, pages 47-54, March.
• Nicolás Gambetta & Laura Sierra García & María Antonia García Benau & Josefina Novejarque Civera, 2022, "The informative value of Key Audit Matters in the audit report," Documentos de Investigación, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales, number 129, Jan.
• Tetyana Demchenko, 2022, "Features Of Accounting For Current Assets Of The Enterprise," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-9.
• Mohammad Abedalrahman Alhmood & Hasnah Shaari & Redhwan Al-dhamari, 2022, "Audit Partner Characteristics and Real Earnings Management Practices in Jordan," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 185-200.
• Mehmet Emin YAŞAR & Kadir GÖKOĞLAN & Meryem KÖK, 2022, "Üniversite Öğrencilerinin Kent Ekonomisine Katkısı Bingöl Üniversitesi Örneği," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 6, issue 1, pages 13-37, August, DOI: https://doi.org/10.33399/biibfad.82.
• Maria STANCU (CATANA), 2022, "Internal Audit — Strategic Function And Compliance With Influences In The Activity Of The Economic Entity," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 1, pages 104-120.
• Stela CIOBU & Ion CARA, 2022, "Effects Of Internal Control System On Credit Risk And Financial Performance Of The Moldovan Banks," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 41-54.
• Xiaoyu ZHAN, 2022, "Budget Execution, A Tool For Substantiating The Financial Resources For Funding Sustainable Development Projects," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 3, pages 15-20.
• Mariana Alice PREDA (SIMION) & Anda Ileana NECULA & Anca Daniela ?ENCHEA, 2022, "Moral And Social Responsibility - Essential Attributes Of The Financial Audit Profession," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 3, pages 161-170.
• Leliana DIANA (BOLCU), 2022, "Online Trade: Vulnerability For Fraud And Tax Evasion," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 3, pages 77-84.
• Anca Daniela SENCHEA & Anda NECULA & Alice Mariana PREDA (SIMION) & Andreea Cristina SAVU, 2022, "The Risk Approach: An Alternative To The Classic Audit Approach," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 4, pages 213-220.
• Lazar (Ple?a) Teodora Nicoleta & Popescu Constan?a & Ple?a Iliodor Tiberiu, 2022, "The Role Of Supreme Audit Institutions In Building Resilience During The Covid 19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 100-108.
• Teodora-Cezara Porumbacean, 2022, "An Exemplification Analysis Of Materiality Computation Based On The Client'S Specifics," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 134-143.
• Viorica (IUGA) DINDAREANU, 2022, "Exercising The Preventive Financial Control In Order To Ensure The Inclusion In The Budgetary Limit Of The Personnel Expenses," Management Strategies Journal, Constantin Brancoveanu University, volume 55, issue 1, pages 37-45.
• Anca Daniela ?enchea & Anda Necula & Alice Mariana Preda & Andreea Savu, 2022, "The Risk Approach: An Alternative To The Classic Audit Approach," Management Strategies Journal, Constantin Brancoveanu University, volume 57, issue 3, pages 45-51.
• Najoua Elommal & Riadh Manita, 2022, "How Blockchain Innovation could affect the Audit Profession: A Qualitative Study," Journal of Innovation Economics, De Boeck Université, volume 0, issue 1, pages 37-63.
• Lynda Soltani, 2022, "The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 1, pages 24-27.
• Modjadji Charlotte Msindwana & Collins C. Ngwakwe, 2022, "Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 3, pages 86-96, May.
• Jean Damascene Mvunabandi & Charmaine Lathleiff & Paul-Francois Muzindutsi, 2022, "Financial Accounting as a Tool to Enhance Non-Government Organisations Performance: A Case Study of a Large NGO in Durban, South Africa," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 3, pages 10-17, May.
• Ongayi Wadesango & Victor Jones & Lovemore Sitsha & Newman Wadesango, 2022, "The Impact of Covid-19 Lockdown on Working Capital Management and Profitability of Firms: A Case Study of Lesley Bakers PVT LTD," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 5, pages 78-85, September.
• Sayaf Algrady & Xie Xiaojun, 2022, "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, volume 12, issue 2, pages 1-10, March.
• Beck, Allison K. & Beck, Paul J., 2022, "Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances," Advances in accounting, Elsevier, volume 56, issue C, DOI: 10.1016/j.adiac.2021.100581.
• Dong, Bei & Nash, Jonathan & Xu, Le, 2022, "Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline," Advances in accounting, Elsevier, volume 56, issue C, DOI: 10.1016/j.adiac.2022.100582.
• Knechel, W. Robert & Park, Hyun Jong, 2022, "Audit firm political connections and PCAOB inspection reports," Accounting, Organizations and Society, Elsevier, volume 100, issue C, DOI: 10.1016/j.aos.2022.101335.
• Abbott, Lawrence J. & Buslepp, William L., 2022, "An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder," Accounting, Organizations and Society, Elsevier, volume 98, issue C, DOI: 10.1016/j.aos.2021.101310.
• Ryu, Sang-Lyul & Won, Jayoun, 2022, "Scale and scope economies in Korean accounting firms around Sarbanes-Oxley regulations," Journal of Asian Economics, Elsevier, volume 78, issue C, DOI: 10.1016/j.asieco.2021.101427.
• Li, Donghui & Xing, Lu & Zhao, Yang, 2022, "Does extended auditor disclosure deter managerial bad-news hoarding? Evidence from crash risk," Journal of Corporate Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.jcorpfin.2022.102256.
• Hu, May & Muhammad, Abdul & Yang, Jingjing, 2022, "Ownership concentration, modified audit opinion, and auditor switch: New evidence and method," The North American Journal of Economics and Finance, Elsevier, volume 61, issue C, DOI: 10.1016/j.najef.2022.101692.
• Yu, Chun-Chan & Huang, Hua-Wei & Yang, Ya-Chih & Xie, Anxuan, 2022, "Do over-conservative going concern audit opinions exist? Evidence from the prediction model approach," Economics Letters, Elsevier, volume 212, issue C, DOI: 10.1016/j.econlet.2022.110292.
• Gerwanski, Jannik & Velte, Patrick & Mechtel, Mario, 2022, "Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence," European Management Journal, Elsevier, volume 40, issue 1, pages 103-126, DOI: 10.1016/j.emj.2021.03.003.
• Dobija, Dorota & Hryckiewicz, Aneta & Zaman, Mahbub & Puławska, Karolina, 2022, "Critical mass and voice: Board gender diversity and financial reporting quality," European Management Journal, Elsevier, volume 40, issue 1, pages 29-44, DOI: 10.1016/j.emj.2021.02.005.
• Dang, Man & Puwanenthiren, Premkanth & Truong, Cameron & Henry, Darren & Vo, Xuan Vinh, 2022, "Audit quality and seasoned equity offerings methods," International Review of Financial Analysis, Elsevier, volume 83, issue C, DOI: 10.1016/j.irfa.2022.102227.
• Kong, Dongmin & Ji, Mianmian & Liu, Shasha, 2022, "Does the mandatory disclosure of audit information affect analysts' information acquisition?," International Review of Financial Analysis, Elsevier, volume 83, issue C, DOI: 10.1016/j.irfa.2022.102281.
• Vu, Quang & Nga, Nguyen Thi Thuy, 2022, "Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs)," Finance Research Letters, Elsevier, volume 45, issue C, DOI: 10.1016/j.frl.2021.102178.
• Slapničar, Sergeja & Vuko, Tina & Čular, Marko & Drašček, Matej, 2022, "Effectiveness of cybersecurity audit," International Journal of Accounting Information Systems, Elsevier, volume 44, issue C, DOI: 10.1016/j.accinf.2021.100548.
• Papík, Mário & Papíková, Lenka, 2022, "Detecting accounting fraud in companies reporting under US GAAP through data mining," International Journal of Accounting Information Systems, Elsevier, volume 45, issue C, DOI: 10.1016/j.accinf.2022.100559.
• Hsieh, Sheng-Feng & Brennan, Gerard, 2022, "Issues, risks, and challenges for auditing crypto asset transactions," International Journal of Accounting Information Systems, Elsevier, volume 46, issue C, DOI: 10.1016/j.accinf.2022.100569.
• Ege, Matthew S. & Stuber, Sarah B., 2022, "Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry," Journal of Accounting and Economics, Elsevier, volume 73, issue 1, DOI: 10.1016/j.jacceco.2021.101424.
• Bizet, Romain & Bonev, Petyo & Lévêque, François, 2022, "The effect of local monitoring on nuclear safety and compliance: Evidence from France," Journal of Environmental Economics and Management, Elsevier, volume 113, issue C, DOI: 10.1016/j.jeem.2022.102651.
• Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb, 2022, "Auditor independence: The effect of auditors’ quality control efforts and corporate governance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 47, issue C, DOI: 10.1016/j.intaccaudtax.2022.100470.
• Geiger, Marshall A. & Basioudis, Ilias G. & DeLange, Paul, 2022, "The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 47, issue C, DOI: 10.1016/j.intaccaudtax.2022.100473.
• Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022, "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 18, issue 1, DOI: 10.1016/j.jcae.2021.100282.
• Parnes, Dror, 2022, "Banks' off-balance sheet manipulations," The Quarterly Review of Economics and Finance, Elsevier, volume 86, issue C, pages 314-331, DOI: 10.1016/j.qref.2022.07.011.
• Aguir, Wael & Ater, Brandon & Anabila, Andrew A. & Sobngwi, Christian Kuiate, 2022, "The role of shared auditors in loan contracts," The Quarterly Review of Economics and Finance, Elsevier, volume 86, issue C, pages 87-97, DOI: 10.1016/j.qref.2022.05.005.
• Athavale, Manoj & Guo, Zhaorui & Meng, Yun & Zhang, Tianshu, 2022, "Diversity of signing auditors and audit quality: Evidence from capital market in China," International Review of Economics & Finance, Elsevier, volume 78, issue C, pages 554-571, DOI: 10.1016/j.iref.2021.12.020.
• Baig, Ahmed & DeLisle, R. Jared & Zaynutdinova, Gulnara R., 2022, "Index mutual fund ownership and financial reporting quality," Research in International Business and Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.ribaf.2022.101755.
• Huy Viet Hoang & Son Tung Ha & Manh Linh Tran & Thi Thu Trang Nguyen, 2022, "Is auditor tolerant of earnings management in socially responsible firms? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 30, issue 5, pages 669-690, October, DOI: 10.1108/ARA-01-2022-0001.
• Peterson K. Ozili, 2022, "Sustainability Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Managing Risk and Decision Making in Times of Economic Distress, Part A", DOI: 10.1108/S1569-37592022000108A039.
• Mariya Shygun & Anastasiia Chystova, 2022, "Digital Aspects of Internal Audit of Tax Differences: Practical Experience of Ukraine," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Digitalisation, Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109A004.
• Peterson K. Ozili, 2022, "Bank Income Smoothing During the COVID-19 Pandemic: Evidence from UK Banks," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "The New Digital Era: Other Emerging Risks and Opportunities", DOI: 10.1108/S1569-37592022000109B008.
• Maretno A. Harjoto & Indrarini Laksmana, 2022, "The impact of COVID-19 lockdown on audit fees and audit delay: international evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 30, issue 4, pages 526-545, July, DOI: 10.1108/IJAIM-02-2022-0030.
• Maria I. Kyriakou, 2022, "The effect of the financial crisis on audit quality: European evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 30, issue 1, pages 143-158, January, DOI: 10.1108/IJAIM-07-2021-0135.
• Changdong Chen & Yunxia Zhu & Ruochen Jiang & Lifeng Zhu, 2022, "How export-oriented SMEs from emerging markets respond to the CSR-related code of conduct: a content analysis of auditing reports," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 18, issue 12, pages 6061-6080, May, DOI: 10.1108/IJOEM-12-2021-1808.
• Mohamed M. El-Dyasty & Ahmed A. Elamer, 2022, "Female leadership and financial reporting quality in Egypt," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 24, issue 3, pages 583-605, November, DOI: 10.1108/JAAR-11-2021-0315.
• Amitav Saha, 2022, "Financial reporting quality during a crisis: a systematic review," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 44, issue 2/3, pages 154-176, October, DOI: 10.1108/JAL-01-2022-0013.
• Peterson K. Ozili, 2022, "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 40, issue 3, pages 641-657, February, DOI: 10.1108/JEAS-09-2021-0192.
• Alberto Clavería Navarrete & Amalia Carrasco Gallego, 2022, "Forensic accounting tools for fraud deterrence: a qualitative approach," Journal of Financial Crime, Emerald Group Publishing Limited, volume 30, issue 3, pages 840-854, May, DOI: 10.1108/JFC-03-2022-0068.
• Kimberly Gleason & Yezen H. Kannan & Christian Rauch, 2022, "Fraud in startups: what stakeholders need to know," Journal of Financial Crime, Emerald Group Publishing Limited, volume 29, issue 4, pages 1191-1221, June, DOI: 10.1108/JFC-12-2021-0264.
• Tajudeen John Ayoola, 2022, "Audit fees, audit seasonality and audit quality in Nigeria: a mediation analysis," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 5, pages 1152-1175, July, DOI: 10.1108/JFRA-01-2022-0010.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2022, "Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 4, pages 867-894, November, DOI: 10.1108/JFRA-06-2022-0223.
• Erekle Pirveli, 2022, "Corporate disclosure timing under IFRS: the case of emerging Georgia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 22, issue 5, pages 1253-1283, August, DOI: 10.1108/JFRA-12-2021-0443.
• Qianqun Ma & Jianan Zhou & Qi Wang, 2022, "Disclaimer effect of key audit matters in China: negative press coverage and boilerplate," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 4, pages 354-388, December, DOI: 10.1108/MAJ-02-2022-3463.
• Lan Anh Nguyen & Michael Kend & Hoa Luong, 2022, "Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 3, pages 314-335, November, DOI: 10.1108/MAJ-03-2022-3475.
• Tatiana Mazza & Stefano Azzali & Andrey Simonov, 2022, "Audit fee premium for national and local level of industry expertise in Italy," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 129-157, July, DOI: 10.1108/MAJ-05-2021-3146.
• Chengang Ye & Yanyan Wang & Yongmin Wu & Ming Jiang & Yasir Shahab & Yang Lu, 2022, "Confucianism and auditor changes: evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 6, pages 625-656, May, DOI: 10.1108/MAJ-06-2021-3184.
• Michael Kend & Lan Anh Nguyen, 2022, "Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 7, pages 798-818, January, DOI: 10.1108/MAJ-07-2021-3225.
• Yusun Jung & Moon-Kyung Cho, 2022, "Impacts of reporting lines and joint reviews on internal audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 4, pages 486-518, March, DOI: 10.1108/MAJ-10-2020-2862.
• Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022, "Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 2, pages 206-240, October, DOI: 10.1108/MAJ-10-2021-3348.
• James C. Hansen & Susan M. Murray & Sang Hyun Park & Nari Shin, 2022, "Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 5, pages 594-624, April, DOI: 10.1108/MAJ-11-2020-2917.
• John Goodwin & Pamela Fae Kent & Richard Kent & James Routledge, 2022, "Partner cross-contagion in audit offices and client reporting quality," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 1, pages 37-57, October, DOI: 10.1108/MAJ-11-2021-3375.
• Abiot Tessema & Heba Abou-El-Sood, 2022, "Audit rotation, information asymmetry and the role of political connections: international evidence," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 5, pages 1352-1385, August, DOI: 10.1108/MEDAR-03-2021-1226.
• Zhuoan Feng & Lina Zixuan Li & Hau Yan Wong & Jilnaught Wong, 2022, "Regulatory intervention and audit quality: new evidence from audit firm suspension," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 31, issue 5, pages 1165-1189, May, DOI: 10.1108/MEDAR-07-2021-1372.
• Michael Kend & Lan Anh Nguyen, 2022, "The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 19, issue 5, pages 540-563, April, DOI: 10.1108/QRAM-01-2021-0005.
• Theodoros Kounadeas & Nikolaos Eriotis & Paraskevi Boufounou & Donta Sofia, 2022, "Analysis of the Factors Affecting Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 140-158.
• Younis A. Battal Saleh, 2022, "The Meaning and Classification of Financial and Administrative Deviations According to CSR: An Initiative to Promote Contemporary Internal Auditing Idea," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 12, issue 1, pages 119-144.
• Jacek Dworzecki & Izabela Szkurlat, 2022, "Audit as a Tool Affecting the Management of Economic Security of Companies in the Polish Energy Sector: A Research Report," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 112-143.
• Gauri Bhat & Hemang Desai & Christoffer Koch & Erik J. Mayer & Nitzan Tzur-Ilan, 2022, "Audit Partners and Loan Loss Provisioning: Evidence from U.S. Bank Holding Companies," Working Papers, Federal Reserve Bank of Dallas, number 2209, Jul, revised 20 Nov 2024, DOI: 10.24149/wp2209r1.
• Andrey I. Lukashov, 2022, "Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 59-73, December, DOI: 10.31107/2075-1990-2022-6-59-73.
• Mariana-Cristina Bulucea, 2022, "Audit firm rotation and audit quality: a literature review," Journal of Financial Studies, Institute of Financial Studies, volume 13, issue 7, pages 29-36, November, DOI: 10.55654/JFS.2022.7.13.02.
• Ali Altınbay & Osman unal, 2022, "Creative Accounting As An Accounting Manipulation Method," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 5, issue 1, pages 217-232, June, DOI: 10.46737/emid.1124764.
• M. Nur A. Birton, 2022, "Maslaha-Based Value-Added Statement," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr217, Sep, DOI: https://doi.org/10.35609/afr.2022.7.
• Aase, Øivind André Strand, 2022, "Effects of Voluntary Audit on Accounting Quality in Small Private Firms," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/1, Jan.
• Aase, Øivind André, 2022, "Size Management in Response to Mandatory Audit Rules," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/2, Jan.
• Nevi Kurniati & Yulia Saftiana & Isni Andriana, 2022, "The Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-21, March, DOI: 10.33146/2307-9878-2022-1(95)-13-21.
• Nataliia Stelmakh, 2022, "Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 135-140, March, DOI: 10.33146/2307-9878-2022-1(95)-135-1.
• Oleksandr Sherstiuk, 2022, "Audit Methods for Financial Assets Information Disclosure," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 141-147, March, DOI: 10.33146/2307-9878-2022-1(95)-141-1.
• Olena Vakulchyk & Valentyna Vasylieva & Oksana Knyshek, 2022, "Methodical Approach to Determining the Quality of Accounting Data in Internal Audit," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June, DOI: 10.33146/2307-9878-2022-2(96)-5-14.
• Yunus Anugerah Hulu & Nagian Toni & Wilsa Road Betterment Sitepu, 2022, "The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 119-128, September, DOI: 10.33146/2307-9878-2022-3(97)-119-1.
• Yuliia Kriher, 2022, "The Impact of Efficiency Audit on the Functioning of Enterprises in the Conditions of Sustainable Development," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-27, September, DOI: 10.33146/2307-9878-2022-3(97)-21-27.
• Serhii Bardash, 2022, "Improvement of State Financial Control: Praxeological Approach," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-45, September, DOI: 10.33146/2307-9878-2022-3(97)-38-45.
• Mariia Shyhun & Andrii Zhuravel, 2022, "Tax Audit and Tax Control: Interaction Model and Legislative Regulation," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 46-55, September, DOI: 10.33146/2307-9878-2022-3(97)-46-55.
• Firda Nur Fauzia & Sri Pujiningsih & Makaryanawati, 2022, "Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-22, December, DOI: 10.33146/2307-9878-2022-4(98)-13-22.
• Salem Boumediene & Fatma Ezzahra Abdallah & Salma Ben Moussa & Emna Boumediene, 2022, "Internal Corporate Governance Mechanisms And Risk Disclosure: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, volume 14, issue 1, pages 15-30.
• Arianna Spina Pinello & Ara Volkan & Mark Arnone & Jamie Lancellot & Lana Luckey, 2022, "Professional Skepticism: Standardsetters’ Responsiveness To Stakeholder Comment Letters," Accounting & Taxation, The Institute for Business and Finance Research, volume 14, issue 1, pages 57-74.
• Brent McCallum & Chloe McCallum, 2022, "Revenue Recognition Accounting: Understanding The Impact Of Asc 606," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 13, issue 1, pages 31-45.
• Sunday Oseiweh OGBEIDE & Grace.N.ABUTU, 2022, "Do Women Board Directors Contribute To The Financial Performance Of Listed Firms? Insights From Nigeria," Romanian Journal of Economics, Institute of National Economy, volume 54, issue 1(63), pages 113-125, June.
• Dusica STEVCEVSKA SRBINOSKA, 2022, "Audit modifications in emerging markets: The Macedonian Stock Exchange," Romanian Journal of Economics, Institute of National Economy, volume 55, issue 2(64), pages 43-69, December.
• Ashkan Mirzay Fashami, 2022, "Non-Audit Services and Audit Quality: Recent Evidence from Australia," Journal of Developing Areas, Tennessee State University, College of Business, volume 56, issue 3, pages 357-381, July–Sept.
• Inez G. F. Verwey & Stephen K. Asare, 2022, "The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection," Journal of Business Ethics, Springer, volume 176, issue 2, pages 381-395, March, DOI: 10.1007/s10551-020-04718-8.
• Dorota Dobija & Karolina Puławska, 2022, "The influence of board members with foreign experience on the timely delivery of financial reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 26, issue 1, pages 287-313, March, DOI: 10.1007/s10997-020-09559-1.
• Hassan Espahbodi & Reza Espahbodi & Kose John & Hua Christine Xin, 2022, "Earnings management in the short- and long-term post-regulation periods," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 1, pages 217-244, January, DOI: 10.1007/s11156-021-00993-2.
• Yu-Ting Hsieh & Chan-Jane Lin & Hsihui Chang, 2022, "Does office size matter in client acceptance decisions? Evidence from big 4 accounting firms," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 1, pages 383-407, January, DOI: 10.1007/s11156-021-00998-x.
• Wuchun Chi & Chien-min Kevin Pan, 2022, "How do auditors respond to accounting restatements? Evidence on audit staff allocation," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 2, pages 847-879, February, DOI: 10.1007/s11156-021-01011-1.
• Mai Dao & Trung Pham & Hongkang Xu, 2022, "Internal control effectiveness and trade credit," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 4, pages 1423-1452, November, DOI: 10.1007/s11156-022-01079-3.
• Etienne Harb & Nohade Nasrallah & Rim El Khoury & Khaled Hussainey, 2022, "Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon," Working Papers of LaRGE Research Center, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg, number 2022-10.
• Silvia Vannutelli, 2022, "From Lapdogs to Watchdogs: Random Auditor Assignment and Municipal Fiscal Performance," NBER Working Papers, National Bureau of Economic Research, Inc, number 30644, Nov.
• Jean Ensminger & Jetson Leder-Luis, 2022, "Detecting Fraud in Development Aid," NBER Working Papers, National Bureau of Economic Research, Inc, number 30768, Dec.
• Jonida Bekteshi, 2022, "Function and Role of Internal Audit. Comparative Study Based On the Process, Report and Value Added of the Audit," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 19-38, December.
• Ivelina Chakalova, 2022, "The Benefits of Implementing Social Audit in Social Enterprises," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 79-90, June.
• Kalina Kavaldzhieva, 2022, "Inventories – Fair Value in the Form of Materials, Goods and Finished Products," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 70-88, December.
• Maia Natchkova, 2022, "Independent Financial Audit of the Financial Statements of Pension Funds Under the Conditions of Digitalization," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 323-332, April.
• Snejana Basheva & Rumiana Pozharevska, 2022, "Legislation of Accounting in the Republic of Bulgaria in the Years of Transition," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 41-55, November.
• Cati-Loredana DUMITRU (SOARE), 2022, "Financial Reporting In A European Single Electronic Format," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 2, issue 2, pages 103-108, December.
• Inu Imoudu Sule & Henry Emife Monye-Emina, 2022, "The Influence Of Service Quality Dimensions On Customer Satisfaction In The Nigerian Banking Industry," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 7, issue 2, pages 49-62, Septembri, DOI: http://doi.org/10.47535/1991ojbe156.
• Nina Adriana Buica & Costin Daniel Avram & Magdalena Mihai, 2022, "Approaching the Risk of Fraud in the Audit of European Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 803-808, September.
• Cati-Loredana Dumitru (Soare), 2022, "Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 846-851, Decembrie.
• Cati-Loredana Dumitru (Soare), 2022, "Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 852-856, Decembrie.
• AniÈ™oara – Elena Pavelescu (Belbe), 2022, "The Financial-Accounting Audit in Pre-University Educational Institutions in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 986-994, Decembrie.
• Asif M. Huq & Fredrik Hartwig & Niklas Rudholm, 2022, "Do audited firms have a lower cost of debt?," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 2, pages 153-175, June, DOI: 10.1057/s41310-021-00133-1.
• Stephanie Monteiro Miller, 2022, "Dual 8-K filings and auditor downward switches," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 2, pages 204-217, June, DOI: 10.1057/s41310-021-00136-y.
• Mohamed M. El-Dyasty & Ahmed A. Elamer, 2022, "Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 19, issue 3, pages 264-281, September, DOI: 10.1057/s41310-022-00143-7.
• Pavol Durana & Roman Blazek & Veronika Machova & Miroslav Krasnan, 2022, "The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 17, issue 2, pages 481-510, June, DOI: 10.24136/eq.2022.017.
• Tatiana Dănescu & Roxana Maria Stejerean, 2022, "Financial Reporting on Social Media. Empirical Study on the European Medical Sector," 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 15-24, December.
• Ioan-Ovidiu Spătăcean & Crina Mihaela Pungea, 2022, "Research Regarding Sound Corporate Goverance Practices in Investors Relation – Case of SMT Aero Issuers Listed on Bucharest Stock Exchange," 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 65-70, December.
• Ozili, Peterson K, 2022, "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," MPRA Paper, University Library of Munich, Germany, number 112047.