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

2020

• HAŢEGAN Camelia-Daniela, 2020, "Key Audit Matters At The Financial Services Companies: Are There Differences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 168-178, December.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2020, "Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime," The Review of Financial Studies, Society for Financial Studies, volume 33, issue 10, pages 4532-4579.
• Adrian-Cosmin Caraiman, 2020, "The Risk Management in Financing Decisions in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 859-865, August.
• Delia Deliu, 2020, "Financial Audit vs. Corporate Governance Practices – A Viewpoint on Current Challenges and Perspectives in the Time of CoVid-19," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 909-918, August.
• Lioara-Veronica Pasc & Camelia-Daniela HaÈ›egan, 2020, "Related Parties’ Transactions: A Literature Overview on Auditor’s Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1021-1030, December.
• Adrian-Cosmin Caraiman, 2020, "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 606-611, December.
• Adrian-Cosmin Caraiman, 2020, "Responsibility for Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 612-618, December.
• Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020, "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 17, issue 1, pages 30-38, March, DOI: 10.1057/s41310-020-00072-3.
• Ioan Ovidiu Spătăcean & Crina Mihaela Pungea, 2020, "Research regarding creditworthiness estimation for bond 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 41-46, December.
• Ioan Ovidiu Spătăcean, 2020, "Testing early signs of fraudulent financial reporting – case of WIRECARD," 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 19-24, December.
• Ozili, Peterson K, 2020, "Forensic accounting theory," MPRA Paper, University Library of Munich, Germany, number 102566, Jun.
• Georgieva, Daniela & Bankova, Diana, 2020, "Problems in audit and reporting in Bulgaria’s forestry," MPRA Paper, University Library of Munich, Germany, number 103246, Apr.
• Mahami, Zouleykha & Mouloudj, Kamel, 2020, "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper, University Library of Munich, Germany, number 108008, Jun, revised 30 Jun 2020.
• Abou-Zeid, Nader & El-Mousawi, Hasan & Younis, Joumana, 2020, "Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study," MPRA Paper, University Library of Munich, Germany, number 121959, Jun, revised 21 Jun 2020.
• El-Mousawi, Hasan & Kanso, Hasan, 2020, "Impact of COVID-19 Outbreak on Financial Reporting in the Light of the International Financial Reporting Standards (IFRS) (An Empirical Study)," MPRA Paper, University Library of Munich, Germany, number 122051.
• Ozili, Peterson K, 2020, "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper, University Library of Munich, Germany, number 96639.
• Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020, "Vykazování jiného výsledku hospodaření minulých let v českých společnostech
  [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 3, pages 245-266, DOI: 10.18267/j.polek.1279.
• Diana Elena BRINZA & Mihaela Iuliana DUMITRU, 2020, "The Supreme Audit Institution," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 19, issue 1, pages 38-45.
• Valentin Burca, 2020, "Assessment of Quality of Financial Statements, using Exploratory Factor Analysis," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 23, issue 78, pages 93-116, December,.
• Toni Šušak, 2020, "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 38, issue 2, pages 453-473.
• Sergey Arzhenovskiy & Tatiana Sinyavskaya & Andrey Bakhteev, 2020, "Multivariate probit model for a priori assessment of behavioral risks in audit," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), volume 60, pages 102-114.
• Karampal Narwal & Shweta Pathneja, 2020, "Banking Industry and Non-Performing Assets: A Literature Review," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 1-14.
• Kavita Jangra, 2020, "Operating Efficiency of Indian Public Sector Banks in Light of Basel III Norms," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 15-25.
• Sudhir Chandra Das & Sarika Chaurasia, 2020, "Magnitude of Human Resource (HR) Challenges and Their Dependency on Select Demographic Diversity: Experiences from Commercial Banks in India," International Journal of Banking, Risk and Insurance, Publishing India Group, volume 8, issue 1, pages 26-42.
• María Inés Zambrano Zambrano & Elvira Armada Trabas, 2020, "Procedimientos de auditoría de gestión," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 2, pages 51-59.
• Angel Ramón González Rojas & Alba Sánchez Arencibia & Norma Sánchez Arencibia, 2020, "La Auditoría de Desempeño, una herramienta para la toma de decisiones empresariales," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 2, pages 72-79.
• Angel Jean Hernández Núñez, 2020, "Mapa de aseguramiento para las instituciones financieras no bancarias cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 2, pages 80-89.
• Ana Paula Betancourt Vázquez, 2020, "La administración de riesgos en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 29-35.
• María Inés Zambrano Zambrano & Elvira Armada Trabas, 2020, "Elaboración de procedimientos de auditoría de gestión o de desempeño para las instituciones de educación superior públicas del Ecuador," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 3, pages 46-56.
• Lidice Coutin Legrá & Moraima Cazul Imbert, 2020, "Procedimiento del control interno en la Disciplina Practica Preprofesional de las carreras de Ciclo Corto," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 4, issue 4, pages 115-123.
• Mehdi Bouchetara & Abdelkader Nassour, 2020, "Internal Auditing In The Face Of Banking Fraud, Application Of The Benford Law On Algerian Private Bank," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 11, issue 2, pages 108-120.
• Gabriela Alice RAVDAN, 2020, "Internal Public Audit System in Public Institutions in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 21, issue 4, pages 625-634, October.
• Ahmad Adel Jamil Abdallah & Jumana Yousef Ahmad Musallam & Ayman Bader, 2020, "The Role of the Audit Committee in Improving Voluntary Disclosure “Field Study on Jordanian Insurance Companies"," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 19, issue 1, pages 05-16, June.
• Seda SÖNMEZ-ÖZEKİCİOĞLU & Filiz YETİZ, 2020, "External Audit and Asymmetric Information Problem: Alternative Framework in Public BankingAbstract: As an important policy instrument within the financial system, public banks assumed greater responsi," Sosyoekonomi Journal, Sosyoekonomi Society.
• Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020, "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 10, issue 4, pages 629-659, December, DOI: 10.1007/s40821-019-00142-9.
• Reza Hesarzadeh, 2020, "Regulatory oversight and managerial ability," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 10, issue 4, pages 559-585, December, DOI: 10.1007/s40821-020-00150-0.
• Oliver Henk, 2020, "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 31, issue 3, pages 239-273, September, DOI: 10.1007/s00187-020-00301-4.
• Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020, "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, volume 25, issue 1, pages 120-158, March, DOI: 10.1007/s11142-019-09516-w.
• Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens, 2020, "Management bias across multiple accounting estimates," Review of Accounting Studies, Springer, volume 25, issue 1, pages 1-53, March, DOI: 10.1007/s11142-019-09518-8.
• Kyungha Kari Lee & Carolyn B. Levine, 2020, "Audit partner identification and audit quality," Review of Accounting Studies, Springer, volume 25, issue 2, pages 778-809, June, DOI: 10.1007/s11142-020-09533-0.
• Daniela Hohenfels & Reiner Quick, 2020, "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, volume 14, issue 5, pages 959-1007, October, DOI: 10.1007/s11846-018-0306-z.
• Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020, "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, volume 122, issue 1, pages 625-643, January, DOI: 10.1007/s11192-019-03272-z.
• Guang-Zheng Chen, 2020, "Related Party Transactions and Opinion Shopping," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 10, issue 1, pages 1-9.
• Aksana A. Turgaeva & Liudmila V. Kashirskaya & Yulia A. Zurnadzhyants & Olga A. Latysheva & Irina V. Pustokhina & Andrei V. Sevbitov, 2020, "Assessment of the financial security of insurance companies in the organization of internal control," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2243-2254, March, DOI: 10.9770/jesi.2020.7.3(52).
• Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020, "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 3, pages 2299-2319, March, DOI: 10.9770/jesi.2020.7.3(56).
• Bambang Tjahjadi & Iman Harymawan & Nur Sigit Warsidi, 2020, "Implementation of integrated reporting: a cross-countries' study," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 2832-2850, June, DOI: 10.9770/jesi.2020.7.4(17).
• Roman P. Bulyga & Alexey A. Sitnov & Liudmila V. Kashirskaya & Irina V. Safonova, 2020, "Transparency of credit institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3158-3172, June, DOI: 10.9770/jesi.2020.7.4(38).
• Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020, "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3242-3252, June, DOI: 10.9770/jesi.2020.7.4(44).
• Oscar Chakabva & Robertson K. Tengeh & Jobo Dubihlela, 2020, "A holistic assessment of the risks encountered by fast moving consumer goods SMEs in South Africa," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 4, pages 3321-3338, June, DOI: 10.9770/jesi.2020.7.4(49).
• Zbyslaw Dobrowolski, 2020, "The supreme audit institutions readiness to uncertainty," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 513-525, September, DOI: 10.9770/jesi.2020.8.1(36).
• Liudmila Ivanovna Khoruzhy & Malvina Rasulovna Karabasheva & Hafis Ahmed oglu Hajiyev & Natalia Nikolaevna Zhadobina & Natalia Andreevna Alekhina & Rustem Adamovich Shichiyakh, 2020, "Controlled foreign companies: influence on the sovereignty of the national tax base," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 33-50, December, DOI: 10.9770/jesi.2020.8.2(2).
• Egor V. Dudukalov & Galymzhan O. Spabekov & Liudmila V. Kashirskaya & Andrei V. Sevbitov & Olga Yurievna Voronkova & Lidia Vasyutkina, 2020, "Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 972-983, December, DOI: 10.9770/jesi.2020.8.2(59).
• Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020, "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 2, issue 4, pages 765-773, December, DOI: 10.9770/ird.2020.2.4(3).
• Guglielmo Barone & Laura Conti & Gaia Narciso & Marco Tonello, 2020, "Auditors conflict of interest: does random selection work?," Trinity Economics Papers, Trinity College Dublin, Department of Economics, number tep0820, Apr.
• Nirali Singh & Oriol Amat, 2020, "Detecting accounting fraud using quantitative techniques," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1738, Aug.
• Bizet, Romain & Bonev, Petyo & Leveque, Francois, 2020, "The effect of local monitoring on nuclear safety and compliance: Evidence from France," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 2014, Sep.
• Galin Markov, 2020, "The Classification Of Risk Assessment Techniques As A Prerequisite For Sustainable Development," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 759-769.
• Nadezhda Popova-Yosifova, 2020, "Opportunities For Improvementof The Financial Managementand Control Systemin The Budgetary Organizations," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 519-528.
• Plamen Iliev, 2020, "Controlling And The New World Crisis," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 599-614.
• Plamena Nedyalkova, 2020, "Impact And Influenceof The Internal Control Systemon Integrated Reporting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 615-627.
• Tache Marta, 2020, "‘Big 4’ influence on audit market," Central European Economic Journal, Sciendo, volume 7, issue 54, pages 143-156, January, DOI: 10.2478/ceej-2020-0010.
• Todorović Zdravko & Tomaš Darko & Todorović Boris, 2020, "Anti-Fraud Strategy," Economics, Sciendo, volume 8, issue 2, pages 69-78, December, DOI: 10.2478/eoik-2020-0010.
• Popović Aleksandar, 2020, "Reporting and Follow-Up Recommendations for Performance Audit in Sai in the Republic of Serbia," Economic Themes, Sciendo, volume 58, issue 1, pages 117-129, March, DOI: 10.2478/ethemes-2020-0007.
• Kowalak Robert, 2020, "Auditing of Company Financial Standing Using Aggregate Measure," Financial Sciences. Nauki o Finansach, Sciendo, volume 25, issue 1, pages 14-22, March, DOI: 10.15611/fins.2020.1.02.
• Hadrian Piotr, 2020, "The Various Models of Marketing Audit," Marketing of Scientific and Research Organizations, Sciendo, volume 37, issue 3, pages 51-72, September, DOI: 10.2478/minib-2020-0022.
• Fagbemi Temitope Olamide, 2020, "Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 3, pages 35-58, September, DOI: 10.2478/sues-2020-0016.
• Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020, "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 3, pages 90-107, September, DOI: 10.2478/sues-2020-0019.
• Mihaela Mocanu Octavian Iancu Ionescu, 2020, "Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 23, issue 1, pages 71-80, May, DOI: 10.2478/zireb-2020-0005.
• Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020, "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 249.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020, "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 8, DOI: 10.2139/ssrn.3449813.
• Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020, "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 283.
• Marx, Susanne & Klotz, Michael, 2020, "Earned-Value-Analyse: Einführung und Beispiele," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 12-20-036.

2019

• Aguilar Agreda, Jisela Marivel & Serrano, Jose & Bernabé-Pérez, Mercedes, 2019, "Análisis de la prima de riego en las mujeres auditoras: el caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 3, issue 2, pages 17-33, July, DOI: 10.26784/sbir.v3i2.193.
• Esin Nesrin Can & Cem Çetin, 2019, "Internal Control System and Audit Program Activity – Implemantation for State Universities," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 34, issue 112, pages 77-94, October, DOI: https://doi.org/10.33203/mfy.505802.
• Aurel Dincă, 2019, "The Advantages Of Applying The Principles Of Corporate Governance To Public Organizations In The Water Resources Domain," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 47, pages 49-54, November.
• Nensi Xhani & Erton Kaleshi & Marioara Avram & Maria Andreia Iliescu (Ristea), 2019, "Institutions Responsible For Auditing And Controlling Public Resources," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 47, pages 151-160, December.
• Vladan Pavlović & Goranka Knežević & Marijana Joksimović & Dušan Joksimović, 2019, "Fraud Detection in Financial Statements Applying Benford’s Law with Monte Carlo Simulation," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 69, issue 2, pages 217-239, June.
• Melinda Timea FULOP & Nicolae MAGDAS & George Silviu CORDOS, 2019, "Theoretical Background Of Internal And External Environment Of Negotiation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 21, pages 1-3.
• Ania Dahlab, 2019, "Training Audit an Evaluation Tool in the Service of The Quality Management System (QMS)," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 1, issue 1, pages 11-37, March, DOI: 10.48100/merj.v1i1.26.
• Ikhlef Safya & Saiah djebbour Ali, 2019, "Requirements for Improving the Quality of Internal Audit in order to Establish the Proper Application of Corporate Governance," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 1, issue 2, pages 88-105, June, DOI: 10.48100/merj.v1i2.32.
• Asma Maifi, 2019, "The Practice of Internal Audit in the Light of International Standards in Public Corporations: A Case Study of SOMIPHOS Corporation," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 1, issue 4, pages 179-195, December, DOI: 10.48100/merj.v1i4.68.
• Pall Rikhardsson & Kishore Singh & Peter Best, 2019, "Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 18, issue 4, pages 614-639, December.
• J. P. Singh, 2019, "Hedge Accounting: An Auditor’s Perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 106-106.
• Edona PERJUCI & Hysen ISMAJLI & Ardiana BUNJAKU, 2019, "Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 124-124.
• Nicolae MAGDAS & Melinda Timea FULOP, 2019, "Theoretical Approach between the Soft and Hard Law in the Context of Corporate Governance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 134-134.
• Ioan-Bogdan ROBU & Costel ISTRATE & Ionut Viorel HERGHILIGIU, 2019, "The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 1-79.
• Ionela-Corina CHERSAN, 2019, "Audit Quality and Several of Its Determinants," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 153, pages 1-93.
• Ovidiu Constantin BUNGET & Adriana TIRON-TUDOR & Anca Diana SUMANARU, 2019, "Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 154, pages 247-247.
• Victoria STANCIU & Crina SERIA, 2019, "Insights on the New Coordinates in Internal Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 154, pages 261-261.
• Sailendra SAILENDRA & Etty MURWANINGSARI & Sekar MAYANGSARI, 2019, "The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 154, pages 274-274.
• Sinziana-Maria RINDASU, 2019, "The Security of Accounting Information – a Perception-Based Analysis of the Practitioners from Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 154, pages 298-298.
• Cezar FURTUNA & Adela CIUCIOI, 2019, "Internal Audit in the Era of Continuous Transformation. Survey of Internal Auditors in Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 452-452.
• Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019, "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 473-473.
• Denis Adrian LEVANTI, 2019, "Aspects Regarding the Changes to the Independent Auditor’s Report. The Case of Public Interest Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 486-486.
• Ready WICAKSONO & Dasriyan SAPUTRA & Hairul ANAM, 2019, "The Influences of Corporate Governance Mechanism towards Company’s Financial Performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 155, pages 496-496.
• Daniel BOTEZ, 2019, "Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversight Body," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 156, pages 619-619.
• Adriana TIRON-TUDOR & Melinda Timea FULOP & George Silviu CORDOS, 2019, "Financial Auditor Profession’s Attractiveness for Y Generation (Millennials)," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 156, pages 642-642.
• Oana-Marina BATAE, 2019, "Expanded Audit Reports and Audit Fees – A Content Analysis on the Romanian Banking Sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 156, pages 653-653.
• Mihai CARP & Iuliana Eugenia GEORGESCU, 2019, "The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 17, issue 156, pages 666-666.
• Marko Cular, 2019, "Impact Of Internal Audit Organization And Audit Committee Effectiveness On The Use Of Internal Audit Work In External Audit," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 28, issue 1, pages 3-22, june.
• Anatolii Shulha & Iryna Zharovska, 2019, "Methods Of Financial Control Of The State Financial Inspection Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 1, DOI: 10.30525/2256-0742/2019-5-1-245-249.
• Fevzi Kacer, 2019, "Kamu Mali Yonetiminde Degisim ve Sayıstay’ın Performans Denetimi Yetkisinin Gelisimi," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 3, issue 1, pages 29-47, August, DOI: https://dx.doi.org/10.33399/biibfad.
• HUSERAŞ Alin Teodor & GRIGOROI Lilia, 2019, "Roles And Responsibilities In The Proper Implementation And Functioning Of Internal Control Of Public Entities," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 71, issue 1, pages 51-67, March.
• Marcela Hradecká, 2019, "Possibilities of identifying distortion of the calculation basis for the payment of dividend on the basis of accounting," Economics Working Papers, University of South Bohemia in Ceske Budejovice, Faculty of Economics, number 2019-02, Sep, revised 25 Sep 2019, DOI: 10.32725/ewp.2019.002.
• Inga BULAT & Rodica PERCIUN, 2019, "Risk Assessment Of The Internal Management Control System At The Planning Of The Internal Public Audit Activity," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 1, pages 78-85.
• Laura-Alexandra MORTURA, 2019, "Materiality In A Mission To Review The Historical Financial Statements," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 2, pages 21-26.
• Inga BULAT & Rodica PERCIUN, 2019, "Assessing The Risk Of Fraud In The Internal Audit Mission," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 2, pages 27-34.
• Laura-Alexandra MORTURA, 2019, "The Examination Of The Going Concern In A Mission Of Auditing The Annual Financial Statements," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 4, pages 46-51.
• Asaolu Adeoba Adepoju, PhD & Otekhile Cathy Austin, Ing et Ing & Chijioke Nwachukwu, Msc, 2019, "Money Market Efficiency And The Development Of Nigerian Financial System," Management Strategies Journal, Constantin Brancoveanu University, volume 44, issue 2, pages 18-26.
• Aridah, Mamoun Walid & Kamil Ghanim Ahmed, 2019, "Accounting Policies And Corporate Governance In Jordan," Management Strategies Journal, Constantin Brancoveanu University, volume 45, issue 3, pages 118-131.
• Пресиян Василев, 2019, "Организационни Подходи За Минимализиране На Киберрисковете При Одиторската Дейност," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 15, issue 15 Year 2, pages 174-189.
• Obsatar Sinaga & Djoko Roespinoedji & Mohd Haizam Mohd Saudi & Erlane K. Ghani, 2019, "The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 3, pages 395-402.
• Lopez, Dennis M. & Vega, Jose Jay, 2019, "Evaluating the effect of industry specialist duration on earnings management," Advances in accounting, Elsevier, volume 45, issue C, pages 1-1, DOI: 10.1016/j.adiac.2019.02.002.
• Eulerich, Marc & Kremin, Joleen & Wood, David A., 2019, "Factors that influence the perceived use of the internal audit function's work by executive management and audit committee," Advances in accounting, Elsevier, volume 45, issue C, pages 1-1, DOI: 10.1016/j.adiac.2019.01.001.
• Abdul Halim, Zairihan & How, Janice & Verhoeven, Peter & Hassan, M. Kabir, 2019, "The value of certification in Islamic bond offerings," Journal of Corporate Finance, Elsevier, volume 55, issue C, pages 141-161, DOI: 10.1016/j.jcorpfin.2018.09.002.
• Puwanenthiren, Premkanth & Dang, Man & Henry, Darren & Puwanenthiren, Pratheepkanth & Al Mamun, Md., 2019, "Does managerial ability matter for the choice of seasoned equity offerings?," The North American Journal of Economics and Finance, Elsevier, volume 47, issue C, pages 442-460, DOI: 10.1016/j.najef.2018.06.002.
• Aobdia, Daniel, 2019, "Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections," Journal of Accounting and Economics, Elsevier, volume 67, issue 1, pages 144-174, DOI: 10.1016/j.jacceco.2018.09.001.
• Shan, Yuan George & Troshani, Indrit & Tarca, Ann, 2019, "Managerial ownership, audit firm size, and audit fees: Australian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 35, issue C, pages 18-36, DOI: 10.1016/j.intaccaudtax.2019.05.002.
• Sarhan, Ahmed A. & Ntim, Collins G. & Al-Najjar, Basil, 2019, "Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 35, issue C, pages 85-107, DOI: 10.1016/j.intaccaudtax.2019.05.003.
• Kovermann, Jost & Velte, Patrick, 2019, "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 36, issue C, pages 1-1, DOI: 10.1016/j.intaccaudtax.2019.100270.
• Tiberius, Victor & Hirth, Stefanie, 2019, "Impacts of digitization on auditing: A Delphi study for Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 37, issue C, DOI: 10.1016/j.intaccaudtax.2019.100288.
• Chang, Yu-Tzu & Chen, Hanchung & Cheng, Rainbow K. & Chi, Wuchun, 2019, "The impact of internal audit attributes on the effectiveness of internal control over operations and compliance," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 1, pages 1-19, DOI: 10.1016/j.jcae.2018.11.002.
• Kusano, Masaki & Sakuma, Yoshihiro, 2019, "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 1, pages 53-68, DOI: 10.1016/j.jcae.2018.12.004.
• Burke, Qing L., 2019, "Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 131-144, DOI: 10.1016/j.jcae.2019.04.001.
• Singh, Abhijeet & Singh, Harjinder & Sultana, Nigar & Evans, John, 2019, "Independent and joint effects of audit partner tenure and non-audit fees on audit quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 186-205, DOI: 10.1016/j.jcae.2019.04.005.
• Liu, Zhenfeng & Lin, Stephen, 2019, "Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 3, DOI: 10.1016/j.jcae.2019.100158.
• Chen, Vincent Y.S. & Keung, Edmund C. & Lin, I-Min, 2019, "Disclosure of fair value measurement in goodwill impairment test and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 3, DOI: 10.1016/j.jcae.2019.100160.
• Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019, "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, volume 49, issue C, pages 13-40, DOI: 10.1016/j.ribaf.2019.02.007.
• Faisal Shahzad & Ijaz Ur Rehman & Waqas Hanif & Ghazanfar Ali Asim & Mushahid Hussain Baig, 2019, "The influence of financial reporting quality and audit quality on investment efficiency," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 27, issue 4, pages 600-614, October, DOI: 10.1108/IJAIM-08-2018-0097.
• Peterson K. Ozili, 2019, "Bank loan loss provisioning during election years: cross-country evidence," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 16, issue 4, pages 413-431, December, DOI: 10.1108/IJMF-09-2019-0317.
• Moo Sung Kim & Jagadish Dandu & Perihan Iren, 2019, "The effect of SOX on audit quality," Journal of Financial Crime, Emerald Group Publishing Limited, volume 26, issue 3, pages 897-909, July, DOI: 10.1108/JFC-08-2018-0088.
• Peterson K. Ozili, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 17, issue 3, pages 537-553, September, DOI: 10.1108/JFRA-08-2018-0068.
• Young-Won Her & Jennifer Howard & Myungsoo Son, 2019, "Timing of auditor terminations and client firm risk," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 6, pages 650-672, May, DOI: 10.1108/MAJ-03-2018-1831.
• David Hay, 2018, "The potential for greater use of meta-analysis in archival auditing research," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 1, pages 76-95, December, DOI: 10.1108/MAJ-05-2017-1562.
• Paul Nnamdi Onulaka & Moade Fawzi Shubita & Alan Combs, 2019, "Non-audit fees and auditor independence: Nigerian evidence," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 8, pages 1029-1049, June, DOI: 10.1108/MAJ-06-2017-1576.
• Zabihollah Rezaee & Jim Wang, 2018, "Relevance of big data to forensic accounting practice and education," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 3, pages 268-288, October, DOI: 10.1108/MAJ-08-2017-1633.
• Reza Hesarzadeh & Ameneh Bazrafshan, 2019, "CEO ability and regulatory review risk," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 5, pages 575-605, May, DOI: 10.1108/MAJ-08-2018-1958.
• Nathan Robert Berglund & John Daniel Eshleman, 2019, "Client and audit partner ethnicity and auditor-client alignment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 7, pages 835-862, June, DOI: 10.1108/MAJ-10-2018-2036.
• Arnab Bhattacharya & Pradip Banerjee, 2019, "An empirical analysis of audit pricing and auditor selection: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 1, pages 111-151, October, DOI: 10.1108/MAJ-11-2018-2101.
• Murat Ocak & Gökberk Can, 2019, "Do government-experienced auditors reduce audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 34, issue 6, pages 722-748, May, DOI: 10.1108/MAJ-12-2017-1756.
• Hong Li & David Hay & David Lau, 2019, "Assessing the impact of the new auditor’s report," Pacific Accounting Review, Emerald Group Publishing Limited, volume 31, issue 1, pages 110-132, March, DOI: 10.1108/PAR-02-2018-0011.
• Charilaos Mertzanis & Vangelis Balntas & Thodoris Pantazopoulos, 2019, "Internal auditor perceptions of corporate governance in Greece after the crisis," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 17, issue 2, pages 201-227, December, DOI: 10.1108/QRAM-07-2018-0045.
• Stephen P. Ferris & Min-Yu (Stella) Liao, 2019, "Busy boards and corporate earnings management: an international analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 18, issue 4, pages 533-556, October, DOI: 10.1108/RAF-07-2017-0144.
• Probal Dutta, 2019, "Determinants of voluntary sustainability assurance: the importance of corporate environmental performance," Social Responsibility Journal, Emerald Group Publishing Limited, volume 16, issue 8, pages 1403-1414, December, DOI: 10.1108/SRJ-06-2019-0213.
• Tulus Suryanto & Danial Thaib2 & Muliyati Muliyati, 2019, "Individualism and Collectivism Culture to Audit Judgement," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 26-38.
• Andi Agus & Imam Ghozali, 2019, "Mediating Effect of Audit Quality in Relationship Between Auditor Ethics and Litigation: An Empirical Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 91-100.
• Sead Ujkani & Nexhmie Berisha Vokshi, 2019, "An Overview on the Development of Internal Control in Public Sector Entities: Evidence from Kosovo," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 320-335.
• Arzhenovskiy S.V. & Bakhteev A.V. & Sinyavskaya T.G. & Hahonova N.N., 2019, "Audit Risk Assessment Model," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue Special 1, pages 74-85.
• Erginbay Ugurlu & Irena Jindrichovska, 2019, "Estimating Gravity Model in the Czech Republic: Empirical Study of Impact of IFRS on Czech International Trade," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 265-281.
• Romana Pichova & Daniel Rauser, 2019, "Use of Management Audit by Small and Medium-Sized Enterprises in Business - Managerial Practice," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 309-322.
• Olga N. Kuznetsova, 2019, "Accounting and Control of Doubtful Debts Reserves," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 88-101, August, DOI: 10.31107/2075-1990-2019-4-88-101.
• Andreea Claudia Crucean, 2019, "Transparenţa informaţiilor publicate de băncile comerciale din România privind guvernanţa corporativă şi implicaţiile asupra auditului financiar," Journal of Financial Studies, Institute of Financial Studies, volume 6, issue 4, pages 31-49, June.
• Silvy Christina, 2019, "The Effect of Corporate Tax Planning On Firm Value," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr167, Mar.
• Husaini, 2019, "The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr171, Mar.
• Nina Dorosh & Alina Chechui, 2019, "Organizational Aspects of Internal Control and External Audit of Goods at Trading Companies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 11-19, March.
• Lyubov Hutsalenko, 2019, "Control in the Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-10, March.
• Olena Krykliy & Liudmyla Pavlenko, 2019, "Internal Audit as a Preventive Component in the Bank's Cybersecurity System," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 124-133, June.
• Karina Utenkova, 2019, "Methodological Principles of Forming the Audit Model of Economic Security," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 144-153, June.
• Viktoriya Fabiianska & Alona Beldii, 2019, "Computer Audit in Ukraine within the Framework of Requirements of European Law," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 129-137, September.
• Robert J. Walsh, 2019, "An History Of Us Tax Code Complexity Within Computer-Based Return Preparation," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 47-57.
• Lou X. Orchard & Jeffrey L. Decker & Tim G. Kizirian, 2019, "An Internal Control Evaluation Tool For Property Expenditures," Accounting & Taxation, The Institute for Business and Finance Research, volume 11, issue 1, pages 59-70.
• Dumitru NICA & Viorica Filofteia BRAGA, 2019, "New Challenges for Internal Auditing in the Public and Private Sectors," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 5, issue 1, pages 162-173, November.
• Peterson K. Ozili, 2019, "Bank loan loss provisions, risk-taking and bank intangibles," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, volume 9, issue 1, pages 21-39.
• İsmail KABAN & Mustafa GÜL, 2019, "The Impact of Underground Economy on the Sustainability of Tax Policy in Turkey," Istanbul Business Research, Istanbul University Business School, volume 48, issue 1, pages 113-143, May, DOI: 10.26650/ibr.2019.48.0040.
• Ahmed F. Elbayoumi & Emad A. Awadallah & Mohamed A. K. Basuony, 2019, "Development of Accounting and Auditing in Egypt:Origin, Growth, Practice and Influential Factors," Journal of Developing Areas, Tennessee State University, College of Business, volume 53, issue 2, pages 205-220, April-Jun.
• Sharad Asthana & Inder Khurana & K. K. Raman, 2019, "Fee competition among Big 4 auditors and audit quality," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 2, pages 403-438, February, DOI: 10.1007/s11156-018-0714-9.
• Santanu Mitra & Bikki Jaggi & Talal Al-Hayale, 2019, "Managerial overconfidence, ability, firm-governance and audit fees," Review of Quantitative Finance and Accounting, Springer, volume 52, issue 3, pages 841-870, April, DOI: 10.1007/s11156-018-0728-3.
• Natalia Matanova & Tanja Steigner & Bingsheng Yi & Qiancheng Zheng, 2019, "Going concern opinions and IPO pricing accuracy," Review of Quantitative Finance and Accounting, Springer, volume 53, issue 1, pages 195-238, July, DOI: 10.1007/s11156-018-0747-0.
• Oana Raluca Ivan, 2019, "Compliance or Not with the New Corporate Governance Code. A Survey at Bucharest Stock Exchange," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 186-195, December.
• Masaki KUSANO & Yoshihiro SAKUMA, 2019, "Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-19-007, Nov.
• Deresse Mersha Lakew & Mohammed Getahun Musa, 2019, "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, LAR Center Press, volume 9, issue 3, pages 21-37, March.
• Taslima Akther & Xu Fengju & Md Ziaul Haque, 2019, "An Investigation ofAudit Expectation Gap in Bangladesh," Journal of Business, LAR Center Press, volume 4, issue 2, pages 1-11, February.
• Chisazn, Elham & Noravesh, Iraj & Momeni, Mansour, 2019, "Providing a Model for Information Disclosure and Transparency of Iranian Banks," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 14, issue 1, pages 101-132, January.
• Samuel Jebaraj Benjamin, 2019, "The Effect of Financial Constraints on Audit Fees," Capital Markets Review, Malaysian Finance Association, volume 27, issue 2, pages 59-87.
• Ahmad Adel Jamil Abdallah & Musab Shareef Salameh, 2019, "Auditng Uncertainty Of The Accounting Estimates In Fair Value Accordance With The Procedures Of The International Standards On Auditng No.540 Filed Study On The Audit Offices Operating In Jordan," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 16, issue 1, pages 42-52.
• Kitchenko Olena & Kuchina Svitlana, 2019, "Enterprise communication policy indicators analysis as a part of marketing audit," Technology audit and production reserves, 3(47) 2019, Socionet;Technology audit and production reserves, volume 3, issue 4(47), pages 51-54.