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

• Sylwestrzak Marek, 2023, "Applying Benford’s law to detect earnings management," Journal of Economics and Management, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, 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," 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," 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," 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," 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," 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," 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," 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.
• karima SYLLA DOUCOURE, 2022, "Les déterminants de la performance des conseils d’administration des entreprises publiques béninoises," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 1-2, pages 148-167.
• Abdelouahad ES-SABIR & Ismail OUAADI & Lalla Nezha LAKMITI & Hamza CHAFI, 2022, "Audit of Financial Information Systems: a risk-based approach and fuzzy logic," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 1-2, pages 349-363.
• Youssef BOULBAROUD & Mohamed Yassine EL HADDAD, 2022, "Les facteurs affectant négativement la relation entre les auditeurs internes et les managers," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 2-2, pages 454-468.
• Issa BALLO & Houdou Attikou DIALLO & Laya Amadou GUINDO, 2022, "Intégration des pratiques d’audit interne dans la gestion des communes et du District de Bamako," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 3-2, pages 382-395.
• Safae ED-DOUADI & Chafik BAKOUR, 2022, "L’efficacité de l’audit des programmes INDH : Balise d’une évaluation pertinente des programmes sociaux," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 3-2, pages 477-501.
• Tilila TAJ, 2022, "Process approach’s contribution in internal auditing: An improved risk assessment for optimized processes," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 4-1, pages 394-407.
• Hafsa EL KADIRI & Hassan CHRAIBI, 2022, "Les facteurs discursifs de la qualité d’audit d’une mission du commissariat aux comptes : Cas du cabinet d’audit de petite taille," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 4-3, pages 693-715.
• Amina ACHTOUK & Si Mohamed BOUAZIZ, 2022, "La contribution à l’étude des déterminants des comportements dysfonctionnels des auditeurs," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 3, issue 5-1, pages 368-384.
• Ion CROITORU & Viorica NEACSU & Silvia MINCIUNA, 2022, "Particularities Of The Financial Accounting Activity In Economic Organizations," Internal Auditing & 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Review of Management and Marketing, 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, DOI: 10.37075/YB.2022.2.02.
• 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, March, DOI: 10.37075/RP.2022.1.15.
• 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, October, DOI: 10.37075/RP.2022.4.03.
• 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.
• 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 Portugal y Alemania]," 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, Paradigm, 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, Paradigm, 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, Paradigm, 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, Paradigm, volume 32, issue 2, pages 41-64, June, DOI: 10.2478/sues-2022-0008.