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

2022

• Ozili, Peterson K, 2022, "Bank income smoothing during the COVID-19 pandemic: Evidence from UK Banks," MPRA Paper, University Library of Munich, Germany, number 115782.
• Tatiana Dolgikh, 2022, "IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 1, pages 7-24, DOI: 10.18267/j.efaj.265.
• Jan Buček, 2022, "Comparison of Selected Elements and Processes within the Activity of European SAIs," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 1, pages 45-66, DOI: 10.18267/j.efaj.267.
• Diana Elena BRÎNZÃ, 2022, "The Identification And Reflection In Accounting Of The Pluses And Minuses Within A Credit Institution," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 21, issue 2, pages 33-38.
• Ruth Odin & David Jerry Oziegbe, 2022, "Auditors’ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 25, issue 84, pages 54-68, December,.
• Tria Nur Aysah & Aris Eddy Sarwono & Dewi Saptantinah Puji Astuti, 2022, "Auditor Switching Behavior in Property, Real Estate, and Building Construction Company," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 6, issue 2, pages 141-154.
• Suha JALLOUL & Ghina AWWAD, 2022, "The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 7, issue 3, pages 405-422, October.
• Muhammad Jahangir Ali & Seema Miglani & Man Dang & Premkanth Puwanenthiren & Mazur Mieszko, 2022, "Do family firms pay less for external funding?," Australian Journal of Management, Australian School of Business, volume 47, issue 2, pages 225-250, May, DOI: 10.1177/03128962211018241.
• Marek Sylwestrzak, 2022, "Application of the Beneish Model on the Warsaw Stock Exchange," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, volume 2, issue 18, pages 5-16, November.
• Adam Adamczyk & Slawomir Franek, 2022, "The Impact of Earnings Management on the Value of Companies – The Role of Ownership Structure," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, volume 2, issue 18, pages 60-71, November.
• Tobias Gerwing & Peter Kajüter & Maximilian Wirth, 2022, "The role of sustainable corporate governance in mandatory sustainability reporting quality," Journal of Business Economics, Springer, volume 92, issue 3, pages 517-555, April, DOI: 10.1007/s11573-022-01092-x.
• Patrick Velte, 2022, "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, volume 72, issue 3, pages 627-675, September, DOI: 10.1007/s11301-021-00211-2.
• Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022, "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, volume 27, issue 3, pages 938-985, September, DOI: 10.1007/s11142-022-09697-x.
• Hanxin Hu & Ting Sun, 2022, "The Applications of Machine Learning in Accounting and Auditing Research," Springer Books, Springer, chapter 89, in: Cheng-Few Lee & Alice C. Lee, "Encyclopedia of Finance", DOI: 10.1007/978-3-030-91231-4_91.
• Marioara Molociniuc (Hritcan) & Anatol Melega & Maria Grosu & Mihaela Tulvinschi & Anamaria Geanina Macovei, 2022, "Evolution of scientific research on audit quality reporting in the global economic context," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 2, pages 333-350, December, DOI: 10.9770/jesi.2022.10.2(20).
• Giovanna Facury Aigner & Joshua Onome Imoniana & Washington Lopes Silva, 2022, "On the relation between sustainability report and assurance standards in Brazilian financial institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 3, pages 298-316, March, DOI: 10.9770/jesi.2022.9.3(18).
• Mateus Vicente Justino & Robertson K. Tengeh & Michael Twum-Darko, 2022, "Task-technology fit perspective of the use of m-commerce by retail businesses," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 4, pages 320-335, June, DOI: 10.9770/jesi.2022.9.4(17).
• Henry Oswald Esau & Robertson K. Tengeh, 2022, "Key success factors for scaling social enterprises in South Africa," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 9, issue 4, pages 396-415, June, DOI: 10.9770/jesi2022.9.4(21).
• Ya-Fang Wang, 2022, "Audit Fees, Patent Litigation, and Long-Term Performance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 15, issue 1, pages 7-15, July.
• Hans-Ulrich Westhausen, 2022, "Did Covid-19 Increase The Risk Of Internal Auditing?," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 20, issue 2, pages 79-95, November.
• Deolinda Meira & Ana María Bandeira & Melanie Santos, 2022, "Accountability and Transparency in Cooperatives: A Comparative Analysis between Portugal and Germany
  [Rendición de cuentas y transparencia en las cooperativas: Un análisis comparativo entre Portu," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 142, pages 83721-83721, DOI: 10.5209/reve.83721.
• Plamen Iliev, 2022, "Controlling, Personnel, Control," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 200-209.
• Radojević Aleksandra & Jovković Biljana & Dragičević Predrag, 2022, "Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020," Economic Themes, Sciendo, volume 60, issue 3, pages 409-427, September, DOI: 10.2478/ethemes-2022-0022.
• Alharbi Macc Afaf M. & Al-Adeem Khalid Rasheed, 2022, "A Defense on Accounting Discretion: An Empirical Inquiry based on Users’ Awareness," Financial Markets, Institutions and Risks, Sciendo, volume 6, issue 3, pages 26-39, September, DOI: 10.21272/fmir.63.26-39.2022.
• Shazly Mo’men A. & AbdElAlim Khaled & Mortaky Abanob Nashat & Sayed Mohamed Nasser, 2022, "The Impact of Corporate Governance and Audit Quality on the Investment Decision," Financial Markets, Institutions and Risks, Sciendo, volume 6, issue 3, pages 5-12, September, DOI: 10.21272/fmir.63.5-12.2022.
• Arrami Nawfel & QingXiang Yang, 2022, "Impact of Ethical Training on Auditors’ Ethical Decision Making in Morocco," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 32, issue 2, pages 41-64, June, DOI: 10.2478/sues-2022-0008.
• Tebergaoui Nabila Nehla & Djaouahdou Reda & Benhaoues Karima & Tăbîrcă Alina Iuliana, 2022, "Exploring the Position of Modern Technologies in Activating the Remote Audit Approach in Light of the Corona Pandemic - a Big 4 Case Study –," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 2, pages 1-18, October, DOI: 10.2478/vjes-2022-0011.
• Dumitru Soare Cati-Loredana & Gîju George Ciprian & Drăgoi Violeta Elena & Preda Larisa, 2022, "A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies," Valahian Journal of Economic Studies, Sciendo, volume 13, issue 2, pages 77-82, October, DOI: 10.2478/vjes-2022-0017.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2022, "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 67, issue 06, pages 2049-2065, December, DOI: 10.1142/S021759082050040X.
• Chen, An & Hieber, Peter & Sureth, Caren, 2022, "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 273.
• Rađo, Dijana & Peštović, Kristina, 2022, "Factors of Profitability: Evidence from the Serbian Manufacturing Sector," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022", DOI: 10.54820/entrenova-2022-0026.
• Klotz, Michael & Marx, Susanne, 2022, "Projektmanagement-Normen und -Standards," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 14-22-041, revised 2022.

2021

• Barış Aksoy, 2021, "Predicting Financial Statement Frauds Using Machine Learning Methods and Logistic Regression: The Case of Borsa Istanbul," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 36, issue 115, pages 27-58, April, DOI: https://doi.org/10.33203/mfy.733855.
• Okan Geniş & Esin Nesrin Can, 2021, "Operation Implementation and Financial Evaluation of The Concordat Process in Business," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 36, issue 115, pages 77-102, April, DOI: https://doi.org/10.33203/mfy.872643.
• Jian Chu & Raymond Fisman & Songtao Tan & Yongxiang Wang, 2021, "Hometown Ties and the Quality of Government Monitoring: Evidence from Rotation of Chinese Auditors," American Economic Journal: Applied Economics, American Economic Association, volume 13, issue 3, pages 176-201, July, DOI: 10.1257/app.20190516.
• Laura-Eugenia-Lavinia BARNA & Bogdan-Åžtefan IONESCU, 2021, "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 23, pages 1-1.
• Anca Diana SUMÄ‚NARU, 2021, "Developing A Conceptual Model Framework On Setting Negotiation Strategies In Audit Decision-Making Processes," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 23, pages 1-11.
• Maria-Silvia Sandulescu, 2021, "Sustainability Reporting and Impression Management: A Case Study in The Oil and Gas Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 264-289, June.
• Mouna Hamza & Salma Damak & Khaled Hussainey, 2021, "Determinants Of the Production and Profitability of Audit Services in Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 2, pages 304-331, June.
• Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021, "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 3, pages 425-453, September.
• Khalid Al-Adeem, 2021, "Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 607-645, December.
• Kishore Singh & Amlan Haque & Sabi Kaphle & Janice Joowon Ban, 2021, "Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 20, issue 4, pages 646-669, December.
• Meiying Hua & Pervaiz Alam, 2021, "Audit Quality and Environment, Social, and Governance Risks," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), volume 12, issue 2, pages 50-75, April.
• Viorica NEACSU B., 2021, "Technologies And Their Impact On Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 61, issue 1, pages 63-71, March.
• Ion CROITORU, 2021, "Organization Of Financial-Accounting Activity In Public Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 46-57, June.
• Emilia VASILE & Ion CROITORU, 2021, "The Role Of Judicial Accounting Expertise On Accounting Information," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 64, issue 4, pages 26-36, December.
• Lioara-Veronica PASC & Camelia-Daniela HATEGAN, 2021, "Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 19, issue 162, pages 359-359, May.
• Yaroslavna Mulyk, 2021, "Audit Services Market: The Experience Of Ukraine," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 2, issue 3, DOI: 10.30525/2661-5169/2021-3-6.
• Ibrahim Mert, 2021, "The Effects of Collaboration between Internal Auditing and Financial Affairs Departments: A Survey Conducted through the Internal Auditing and Financial Affairs Departments," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 96-114.
• Plamena Nedyalkova & Andriyana Andreeva & Galina Yolova, 2021, "Digitalization and the New Legal and Economic Challenges to Employers in Implementing Internal Control," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 158-175.
• Milutin Živanović, 2021, "What Determines The Application Of Ifrs 3 In Accounting For Goodwill? (Determinante Primene Standarda Msfi 3 Prilikom Računovodstvenog Tretmana Gudvila)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 42, pages 15-29, September.
• Filipović Ivica & Šušak Toni & Lijić Andrea, 2021, "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, volume 12, issue 1, pages 96-108, May, DOI: 10.2478/bsrj-2021-0007.
• TAVALA Florina-Maria, 2021, "Identification And Assessment Of Audit Risk And Fraud Risk On The Field Of Public Procurement," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 73, issue 2, pages 109-121, May.
• Проф. Д-Р Али Вейсел, 2021, "Насоки За Защита На Личните Данни За Одитори," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 1, pages 1-13.
• Д-Р Дияна Банкова, 2021, "За Някои Особености На Одитните Комитети," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 3, pages 1-14.
• Anda TEODORESCU, 2021, "The School Financial Audit In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 1, pages 129-133.
• Aderemi Olalere ADEBAYO, 2021, "Factors Influencing Internet Financial Reporting Among Non-Financial Listed Firms In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 1, pages 13-25.
• Magdalena DANESCU, 2021, "The Correlation Of Internal Audit - Internal Managerial Control At The Entities Of Public Interest In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 2, pages 39-55.
• Georgiana - Janina SOARE, 2021, "Analysis Of The Influencing Factors Regarding The Improvement Of The Internal Managerial Control And Of The Internal Audit At The Entities Of Public Interest," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 2, pages 67-76.
• Leliana Diana BOLCU & Andreea-Cristina SAVU, 2021, "The Digitalization Of The Tax Administration And The Implementation Of The Saf-T Standard," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 11-18.
• Nicoleta ARDELEANU (TRIFU) & Isabela-Raluca BOGASIU (ANTON), 2021, "Internal Audit - Active Instrument In Performance Evaluation Decision Making System," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 3, pages 6-10.
• Andreea-Cristina SAVU & Leliana DIANA (BOLCU) & Mihaela Raluca BOHARU (MIRCEA), 2021, "Digitalization Perspectives On Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 4, pages 6-13.
• Teodora Nicoleta, Lazăr (Plesa) & ConstanÈ›a, Popescu & Iliodor Tiberiu, Plesa, 2021, "The Impact Of The Covid-19 Pandemic On The Public Sector," Management Strategies Journal, Constantin Brancoveanu University, volume 51, issue 1, pages 143-150.
• Diana-Alexandra, Baicu, 2021, "Positions And Convergences Of The Supreme Institutions Of Audit In Assessing Financial Position And Performance Of Public Entities," Management Strategies Journal, Constantin Brancoveanu University, volume 51, issue 1, pages 5-14.
• Juan Carlos Rojas Amado & Mar�a Elena Emma Escobar �vila, 2021, "Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 29, issue 2, pages 45-65, DOI: 10.18359/rfce.5170.
• Дияна Иванова, 2021, "Проблеми При Структурирането И Изграждането На Административния Капацитет На Вътрешния Одит В Публичния Сектор В България," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 33-46.
• Restrepo-Amariles, David & McLachlan, Julian, 2021, "Legal Indicators in Transnational Law Practice: A Methodological Assessment," HEC Research Papers Series, HEC Paris, number 1418, Feb.
• Belal Ali Abdulraheem Ghaleb & Shaker Dahan Al-Duais & Abdulwahid Ahmed Hashed, 2021, "Audit Committee Chair s Legal Expertise and Real Activities Manipulation: Empirical Evidence from Malaysian Energy and Utilities Sectors," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 1, pages 65-73.
• Elsayed, Mohamed & Elshandidy, Tamer, 2021, "Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence," Advances in accounting, Elsevier, volume 53, issue C, DOI: 10.1016/j.adiac.2021.100531.
• Van Landuyt, Ben W., 2021, "Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?," Accounting, Organizations and Society, Elsevier, volume 88, issue C, DOI: 10.1016/j.aos.2020.101189.
• Downar, Benedikt & Ernstberger, Jürgen & Koch, Christopher, 2021, "Who makes partner in Big 4 audit firms? – Evidence from Germany," Accounting, Organizations and Society, Elsevier, volume 91, issue C, DOI: 10.1016/j.aos.2020.101176.
• Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021, "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, volume 92, issue C, DOI: 10.1016/j.aos.2021.101225.
• Causholli, Monika & Floyd, Theresa & Jenkins, Nicole Thorne & Soltis, Scott M., 2021, "The ties that bind: Knowledge-seeking networks and auditor job performance," Accounting, Organizations and Society, Elsevier, volume 92, issue C, DOI: 10.1016/j.aos.2021.101239.
• Obermire, Kara M. & Cohen, Jeffrey R. & Zehms, Karla M., 2021, "Audit committee members’ professional identities: Evidence from the field," Accounting, Organizations and Society, Elsevier, volume 93, issue C, DOI: 10.1016/j.aos.2021.101242.
• Liu, Tingting & Liu, Yu & Ullah, Barkat & Wei, Zuobao & Xu, Lixin Colin, 2021, "The dark side of transparency in developing countries: The link between financial reporting practices and corruption," Journal of Corporate Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.jcorpfin.2020.101829.
• Cao, Viet Nga & Pham, Anh Viet, 2021, "Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors," Journal of Corporate Finance, Elsevier, volume 68, issue C, DOI: 10.1016/j.jcorpfin.2021.101914.
• Gallego, Jorge & Rivero, Gonzalo & Martínez, Juan, 2021, "Preventing rather than punishing: An early warning model of malfeasance in public procurement," International Journal of Forecasting, Elsevier, volume 37, issue 1, pages 360-377, DOI: 10.1016/j.ijforecast.2020.06.006.
• Aobdia, Daniel & Dou, Yiwei & Kim, Jungbae, 2021, "Public audit oversight and the originate-to-distribute model," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101420.
• Chen, Yangyang & Hasan, Iftekhar & Saffar, Walid & Zolotoy, Leon, 2021, "Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure," Journal of Banking & Finance, Elsevier, volume 133, issue C, DOI: 10.1016/j.jbankfin.2021.106274.
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021, "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, volume 141, issue 3, pages 1188-1217, DOI: 10.1016/j.jfineco.2021.05.016.
• Berg, Tobias & Reisinger, Markus & Streitz, Daniel, 2021, "Spillover effects in empirical corporate finance," Journal of Financial Economics, Elsevier, volume 142, issue 3, pages 1109-1127, DOI: 10.1016/j.jfineco.2021.04.039.
• Alhababsah, Salem & Yekini, Sina, 2021, "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 42, issue C, DOI: 10.1016/j.intaccaudtax.2021.100377.
• Eulaiwi, Baban & Al-Hadi, Ahmed & Taylor, Grantley & Dutta, Saurav & Duong, Lien & Richardson, Grant, 2021, "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 2, DOI: 10.1016/j.jcae.2021.100262.
• Gu, Junjian, 2021, "FDI characteristics, industry homogeneity, and audit fees in Japanese multinationals," Journal of Multinational Financial Management, Elsevier, volume 61, issue C, DOI: 10.1016/j.mulfin.2021.100678.
• Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Akmalia M. Ariff, 2021, "Auditor tenure, investor protection and accounting quality: international evidence," Accounting Research Journal, Emerald Group Publishing Limited, volume 35, issue 2, pages 238-260, August, DOI: 10.1108/ARJ-07-2020-0179.
• Esra Atabay, 2021, "Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105006.
• Burcu İşgüden Kiliç & Özlem Kuvat & Engin Boztepe, 2021, "Measurement of the Effectiveness of Internal Audits in Public Sector," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105015.
• Clint Zammit & Simon Grima & Y. Murat Kizilkaya, 2021, "A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector1," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105016.
• Malik Muneer Abu Afifa & Isam Saleh, 2021, "Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 17, issue 5, pages 704-727, June, DOI: 10.1108/JAOC-10-2020-0165.
• Sandra Alves, 2021, "CEO duality, earnings quality and board independence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 2, pages 217-231, August, DOI: 10.1108/JFRA-07-2020-0191.
• Ben Le & Paula Hearn Moore, 2021, "The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 21, issue 3, pages 695-728, December, DOI: 10.1108/JFRA-09-2021-0284.
• Peterson K. Ozili, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 20, issue 2, pages 215-232, July, DOI: 10.1108/JFRA-10-2020-0306.
• Hanmei Chen & Weishi Jia & Shuo Li & Zenghui Liu, 2021, "Governmental customer concentration and audit pricing," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 2, pages 334-362, April, DOI: 10.1108/MAJ-01-2019-2159.
• Mohd Mohid Rahmat & Siti Hajar Asmah Ali & Norman Mohd Saleh, 2021, "Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 4, pages 591-615, July, DOI: 10.1108/MAJ-05-2019-2312.
• Matthew J. Behrend & Marshall K. Pitman, 2021, "The effect of cash versus equity compensation on audit committee decision-making - evidence from the 2007 Deloitte censure," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 1, pages 1-16, December, DOI: 10.1108/MAJ-08-2019-2383.
• Lan Anh Nguyen & Michael Kend, 2021, "The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 3, pages 437-462, May, DOI: 10.1108/MAJ-10-2019-2445.
• Sang Ho Lee & Seung Uk Choi & Ji Yeon Ryu, 2021, "Do audit efforts increase the future equity value of client firm?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 132-166, February, DOI: 10.1108/MAJ-11-2019-2473.
• Masoud Azizkhani & Sarowar Hossain & Alicia Jiang & Wenjing Yap, 2021, "Mandatory partner rotation, audit timeliness and audit pricing," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 105-131, February, DOI: 10.1108/MAJ-12-2019-2506.
• Eugenia Yujin Lee & Wonsuk Ha, 2021, "Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 3, pages 405-436, July, DOI: 10.1108/MAJ-12-2019-2515.
• Zeshan Ghafoor & Irfan Ahmed & Arshad Hassan, 2021, "Audit committee characteristics, enterprise risk management and stock price synchronicity," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 37, issue 1, pages 69-101, November, DOI: 10.1108/MAJ-12-2020-2942.
• Rina Datt & Pranil Prasad & Connie Vitale & Krishan Prasad, 2021, "International evidence of changing assurance practices for carbon emissions disclosures," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 6, pages 1594-1628, July, DOI: 10.1108/MEDAR-09-2020-1005.
• Arizona Mustikarini & Desi Adhariani, 2021, "In auditor we trust: 44 years of research on the auditor-client relationship and future research directions," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 30, issue 2, pages 267-292, April, DOI: 10.1108/MEDAR-11-2020-1062.
• Dengjun Zhang & Yuquan Cang, 2021, "Ownership concentration, foreign ownership and auditing: evidence from SMEs in Latin America," Pacific Accounting Review, Emerald Group Publishing Limited, volume 33, issue 3, pages 301-321, March, DOI: 10.1108/PAR-06-2020-0081.
• Mansour Saaydah, 2021, "Factors Causing Discretionary Auditor Change in the Insurance Industry: Evidence from Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 344-362.
• Aggelia Xanthopoulou & Andreas Delegos & Petros Kalantonis & Panagiotis Arsenos, 2021, "Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 111-129.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Financial Reporting Quality before and after the Greek Accounting Standards Adoption using NiCE Qualitative Characteristics Measurement Perspective of Competencies Towards Uniformity in Family Busines," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 2, pages 28-41.
• D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021, "Factors Affecting the Quality of Financial Reporting after the Adoption of the New Greek Accounting Standards," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 3, pages 3-26.
• Roman Batko, 2021, "Audit of Cultural Institutions – Approach and Methodology," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 304-315.
• Roman Batko, 2021, "Evaluation of Audit Criteria for Cultural Institutions: A Research Report," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 478-493.
• Malgorzata Wegrzynska, 2021, "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1180-1193.
• Malgorzata Wegrzynska & Alina Nowotarska, 2021, "Measuring and Valuation of Biological Assets: A Research Study," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 331-345.
• Elzbieta Izabela Szczepankiewicz & Beata Zaleska & Anna Bartoszewicz, 2021, "Assessment of the Level of Implementation of Internal Audits in Polish Public Hospitals," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 78-95.
• Malgorzata Wegrzynska, 2021, "Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 851-873.
• Justyna Godawska & Małgorzata Kutera, 2021, "Changes in the Concentration of the Audit Services Market in the Context of Mandatory Auditor Rotation in Poland and the United Kingdom," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3 - Part , pages 372-385.
• Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021, "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4 - Part , pages 851-882.
• Elzbieta Izabela Szczepankiewicz & Joanna Blazynska & Beata Zaleska, 2021, "Comply or Explain Principle in the Context of Corporate Governance in Companies Listed at the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 281-310.
• Michele Guidi & Marco Giuliani & Maria Serena Chiucchi & Stefano Marasca, 2021, "The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature," FINANCIAL REPORTING, FrancoAngeli Editore, volume 2021, issue 2, pages 5-44.
• Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021, "A literature review on blockchain in accounting research," Working Papers - Business, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2021_04.rdf.
• Andreea-Cristina Savu & Leliana Diana Bolcu, 2021, "Implementation of judicial accounting expertise in the digital context," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 109-121, December.
• Mihaela-Raluca Boharu (Mircea) & Cristina-Elena Florea (Poenaru), 2021, "The role of professional accounting reasoning in ensuring standards of preparation and certification of financial statements," Journal of Financial Studies, Institute of Financial Studies, volume 11, issue 6, pages 33-45, December.
• Mehmet Nuri Salur & Walaa Khoder Kattar, 2021, "The Impact Of Enterprise Resource Planning (Erp) On The Audit In The Context Of Emerging Technologies," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 4, issue 2, pages 115-123, December, DOI: 10.46737/emid.1032735.
• Andalia, 2021, "Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr193, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
• Rifka Aulia Inayah, 2021, "Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr203, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• Abdul Halim Chew Abdullah, 2021, "Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr206, Dec, DOI: https://doi.org/10.35609/afr.2021.6.
• Rizal Mawardi, 2021, "The Impact of Financial Distress, Corporate Governance, and Auditor Switching On Audit Delay," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr189, Sep, DOI: https://doi.org/10.35609/jfbr.2021..
• Mario Filipović, 2021, "Istraå½Ivanje Odnosa Upravljaäœkih Struktura I Eksterne Revizije U Korporativnom Upravljanju," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 72, issue 4, pages 522-549, DOI: 10.32910/ep.72.4.2.
• Olha Lukova, 2021, "Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 101-114, March, DOI: 10.33146/2307-9878-2021-1(91)-101-1.
• Nataliya Zdyrko, 2021, "Audit of Compliance of Public Procurement: Theoretical and Practical Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 90-100, March, DOI: 10.33146/2307-9878-2021-1(91)-90-10.
• Walery Okulicz-Kozaryn & Kateryna Melnyk, 2021, "Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 142-148, September, DOI: 10.33146/2307-9878-2021-3(93)-142-1.
• Viktoriia Kravchenko & Yuliia Slobodianyk, 2021, "Audit of Non-governmental Organizations in Ukraine: Challenges and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 16-22, December, DOI: 10.33146/2307-9878-2021-4(94)-16-22.
• Fengyun Wu, 2021, "The Differential Impact Of Private And Public Debt On Accounting Conservatism," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 109-119.
• Rosa Hilda Hernandez Sandoval & Gabriel Mancilla Aguilera & Laura Leticia Gaona Tamez & Irma Evangelina Oliva Garza & Mylene Isabel Rojas Flores, 2021, "Essential Working Papers To Prepare The Annual Tax Declaration In Mexico Papeles De Trabajo, Indispensable Para Elaborar La Declaracion Anual, Regimen General De Ley En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 14, issue 1, pages 53-64.
• Sevala Isakovic-Kaplan & Lejla Demirovic & Mahir Proho, 2021, "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 23, issue 1, pages 31-61, June.
• Boubacar Diallo, 2021, "Do National Cultures Matter for External Audits? Evidence from Eastern Europe and the Middle East," Journal of Business Ethics, Springer, volume 172, issue 2, pages 347-359, August, DOI: 10.1007/s10551-020-04482-9.
• Kyle D. Allen & Drew B. Winters, 2021, "Auditor response to changing risk: money market funds during the financial crisis," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 1057-1086, April, DOI: 10.1007/s11156-020-00918-5.
• Kam-Wah Lai & Ferdinand A. Gul, 2021, "Do failed auditors receive lower audit fees from continuing engagements?," Review of Quantitative Finance and Accounting, Springer, volume 56, issue 3, pages 1159-1190, April, DOI: 10.1007/s11156-020-00922-9.
• Viviana Rodriguez & Gabriela Fabbroni, 2021, "Reflexiones acerca del auditor externo y su responsabilidad," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 2, pages 27-34, November-, DOI: https://doi.org/10.24215/27188647e0.
• Ricardo Villarmarzo, 2021, "Análisis de las cuestiones claves de la auditoría y sus implicancias para la práctica profesional," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 2, pages 35-42, November-, DOI: https://doi.org/10.24215/27188647e0.
• María de los Angeles López & Diana Albanese, 2021, "Riesgos derivados del uso de la computación en la nube que impactan en la auditoría de Estados Financieros," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 1, pages 1-8, May-Octob, DOI: https://doi.org/10.24215/27188647e0.
• Fermín del Valle, 2021, "Proceso de establecimiento de las normas internacionales de auditoría," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 1, pages 9-17, May-Octob, DOI: https://doi.org/10.24215/27188647e0.
• Cayetano Mora, 2021, "Aseguramiento razonable de la información contable prospectiva," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 1, pages 18-26, May-Octob, DOI: https://doi.org/10.24215/27188647e0.
• María Jesús Alonso Pérez, 2021, "La NIA-ES 540 Revisada “Auditoría de las estimaciones contables y otra información a revelar” y su oportunidad ante la actual situación mundial," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 1, pages 27-34, May-Octob, DOI: https://doi.org/10.24215/27188647e0.
• Carlos Slosse, 2021, "Una mirada sobre el presente y el futuro de la actividad profesional desarrollada por el auditor externo de estados contables," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 1, pages 35-40, May-Octob, DOI: https://doi.org/10.24215/27188647e0.
• Sandra Barrio Carvajal, 2021, "La influencia de los factores emocionales en el auditor," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 2, pages 1-13, November-, DOI: https://doi.org/10.24215/27188647e0.
• Maritza Paola Nuñez Villacis, 2021, "La gestión de riesgos frente al impacto del Covid-19 en las organizaciones desde la perspectiva de la auditoria interna," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, volume 1, issue 2, pages 14-26, November-, DOI: https://doi.org/10.24215/27188647e0.
• Nataliia Pochynok & Volodymyr Muravskyi & Volodymyr Farion, 2021, "Implementation of electronic communications in accounting of public procurement," Technology audit and production reserves, Socionet;Technology audit and production reserves, volume 4, issue 4(60), pages 6-10.
• Maia Natchkova, 2021, "Specific Features of the Independent Financial Audit of the Transport Companies’ Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 247-263, July.
• Oriana Bandiera & Michael Carlos Best & Adnan Qadir Khan & Andrea Prat, 2021, "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 136, issue 4, pages 2195-2242.
• Ghada M Ismail & Fariz Huseynov & Pankaj K Jain & Thomas H McInish, 2021, "Brand Equity, Earnings Management, and Financial Reporting Irregularities
  [Measuring brand equity across products and markets]," The Review of Corporate Finance Studies, Society for Financial Studies, volume 10, issue 2, pages 402-435.
• Odysseas Pavlatos, 2021, "The impact of economic crisis on cost structure configuration," Economics and Business Letters, Oviedo University Press, volume 10, issue 1, pages 87-94.
• Nina Adriana Buica & Marioara Avram & Magdalena Mihai, 2021, "Financial Audit Procedures Employed in Sustainability Assurance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 703-709, August.
• Cristian Dragan & Ana Cornelia Olteanu & Viorela Georgiana Stinga, 2021, "The External Public Audit of the Budgetary Programs – Preparatory Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1003-1012, December.
• Gabriela Mangu (Giurea), 2021, "Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1041-1045, December.
• Gabriela Mangu (Giurea), 2021, "Improving the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1046-1050, December.
• Andreea-Cristina Savu, 2021, "Financial Audit from Robotization to Digitization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1138-1144, December.
• Solomia Andres, 2021, "Managerial Challenges and the Impact of the Pandemic at the Level of a Corporate Governance Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 562-569, December.
• Oana Raluca Ivan & Andrei Octavian Harmanas & Mihai Cosma, 2021, "Practices of Corporate Social Responsibility Reporting for Semiconductor and Chip Manufacturing Industry – A Multicriterial Analysis on INTEL and AMD," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 763-772, December.
• Marius Ionel Cetina & Oana Raluca Ivan, 2021, "The Importance of Internal Audit In Public Sector Research - A Bibliometric Study -," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 976-986, December.
• Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021, "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 31, issue 1, pages 397-416, June, DOI: https://doi.org/10.46661/revmetodos.
• Mohamed M. El-Dyasty & Ahmed A. Elamer, 2021, "The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 18, issue 4, pages 362-377, December, DOI: 10.1057/s41310-021-00118-0.
• Mario Papik & Lenka Papikova, 2021, "Application of selected data mining techniques in unintentional accounting error detection," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 16, issue 1, pages 185-201, March, DOI: 10.24136/eq.2021.007.
• Tatiana DĂNESCU & Ioan Ovidiu SPĂTĂCEAN & Roxana Maria STEJEREAN, 2021, "Red flags in financial reporting - empirical studies in the AeRO market," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 15-28, December.
• Ioan Ovidiu SPĂTĂCEAN & Tatiana DĂNESCU & Maria-Alexandra POPA, 2021, "Quality Assessment for Corporate Governance Compliance: the Case of BSE-MTF Listed Entities," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 2, pages 11-18, December.
• Tatiana DĂNESCU & Radu Bogdan MATEI & Lavinia CONSTANTINESCU, 2021, "Evolutionary Benchmarks in Sustainability Reporting. Incursion from the Brundtland Report to the Sustainable Development Goals," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 2, pages 19-30, December.
• Ozili, Peterson K, 2021, "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper, University Library of Munich, Germany, number 105083.
• Ozili, Peterson K, 2021, "Financial reporting under economic policy uncertainty," MPRA Paper, University Library of Munich, Germany, number 105089.
• Ozili, Peterson K, 2021, "Accounting and financial reporting during a pandemic," MPRA Paper, University Library of Munich, Germany, number 105183.
• Ozili, Peterson Kitakogelu, 2021, "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper, University Library of Munich, Germany, number 108506.
• Ozili, Peterson Kitakogelu, 2021, "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper, University Library of Munich, Germany, number 108608.
• Georgieva, Daniela & Bankova, Diyana, 2021, "Security and safety of tourists as a factor for sustainable tourism, based on the example of Bulgarian black sea resorts," MPRA Paper, University Library of Munich, Germany, number 110345, revised 2021.
• Georgieva, Daniela & Bankova, Diyana, 2021, "Hybrid audit as an innovative approach in the audit practice of forestry," MPRA Paper, University Library of Munich, Germany, number 113981, Dec, revised 2022.
• Michal Šindelář & Libuše Müllerová, 2021, "Audit quality in the Czech Republic with a focus on auditors of public interest entities
  [Kvalita auditu v České republice se zaměřením na auditory subjektů veřejného zájmu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2021, issue 4, pages 5-17, DOI: 10.18267/j.cfuc.565.