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

• Paulina Roszkowska, 2020, "Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 17, issue 2, pages 164-196, September, DOI: 10.1108/JAOC-09-2019-0098.
• Peterson K. Ozili, 2020, "Advances and issues in fraud research: a commentary," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 1, pages 92-103, January, DOI: 10.1108/JFC-01-2019-0012.
• Peterson Kitakogelu Ozili, 2020, "Financial reporting under economic policy uncertainty," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 19, issue 2, pages 325-338, December, DOI: 10.1108/JFRA-08-2020-0242.
• Sonda Wali & Sana Mardessi Masmoudi, 2020, "Internal control and real earnings management in the French context," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 2, pages 363-387, May, DOI: 10.1108/JFRA-09-2019-0117.
• Janus Jian Zhang & Yun Ke & Shuo Li & Yanan Zhang, 2020, "Offshore trading activities and audit fees: a textual approach," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 4, pages 549-573, January, DOI: 10.1108/MAJ-01-2019-2157.
• Iman Harymawan, 2020, "Military reform, militarily-connected firms and auditor choice," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 6, pages 705-729, May, DOI: 10.1108/MAJ-04-2019-2258.
• Camillo Lento & Wing Him Yeung, 2020, "The role of the Big 4 and second-tier international networks in redeveloping China’s audit market," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 40-71, December, DOI: 10.1108/MAJ-11-2019-2477.
• Jihad Al-Okaily, 2020, "The effect of family control on audit fees during financial crisis," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 35, issue 5, pages 645-665, March, DOI: 10.1108/MAJ-12-2018-2114.
• Wahab Effiezal Aswadi Abdul & Wan Zurina Nik Abdul Majid & Iman Harymawan & Dian Agustia, 2020, "Characteristics of auditors’ non-audit services and accruals quality in Malaysia," Pacific Accounting Review, Emerald Group Publishing Limited, volume 32, issue 2, pages 147-175, February, DOI: 10.1108/PAR-10-2018-0072.
• Esra Atabay & Engin Boztepe, 2020, "The Effect of Gender Mainstreaming on Income of Turkish Independent Audit Organizations within the Scope of Sustainable Development," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 111-127.
• Suleiman Jamal Mohammad & Amneh Khamees Hamad & Hela Borgi & Phung Anh Thu & Muhammad Safdar Sial & Ali Abdallah Alhadidi, 2020, "How Artificial Intelligence Changes the Future of Accounting Industry," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 478-488.
• Ola Mohammad Khersiat, 2020, "The Impact of the Adoption of IFRS 16 on Accounting Conservatism in Airlines: The Case of Royal Airlines of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 589-601.
• Yanika Caruana & Simon Grima & Yannis Thalassinos & Peter J. Baldacchino, 2020, "The Effectiveness of Forensic Auditors in the Insurance Process," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 10, issue 4, pages 134-158.
• Joshua Onome Imoniana & Bernardete Bezerra Silva Imoniana, 2020, "Auditors’ Career Development and Personal Identity Crisis," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 565-586.
• Iwona Majchrzak & Bozena Nadolna, 2020, "Assessment of the Scope of Environmental Information Disclosure in External Reporting of Polish Stock Exchange Listed Companies in the Energy Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 201-224.
• Stanislaw Honko & Marzena Remlein & Malgorzata Rowinska-Kral & Katarzyna Swietla, 2020, "Effects of COVID-19 in the Financial Statements of Selected Companies Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 854-871.
• Václav Kupec & Michal Lukáč & Peter Štarchoň & Gabriela Pajtinková Bartáková, 2020, "Audit of Museum Marketing Communication in the Modern Management Context," IJFS, MDPI, volume 8, issue 3, pages 1-13, July.
• Indra Arifin Djashan, 2020, "The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr186, Mar.
• Arya Pradipta, 2020, "Audit Report Lag: Specialized Auditor and Corporate Governance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr555, Mar.
• Phattarawade Sawangjan & Muttanachai Suttipun, 2020, "The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr174, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Samirah Dunakhir & Mukhammad Idrus, 2020, "Cultural Values and Perceived Audit Quality: A Conceptual Framework," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr175, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Abdul Razzak Alshehadeh & Abdallah Atieh, 2020, "And Their Impact On Discovering Material Misstatements – An Empirical Study On Jordanian Commercial Banks," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 71, issue 3, pages 271-300, DOI: 10.32910/ep.71.3.4.
• Afzali, Haaron & Martikainen, Minna & Oxelheim, Lars & Randoy, Trond, 2020, "On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees," Working Paper Series, Research Institute of Industrial Economics, number 1370, Nov.
• Nataliya Zdyrko & Serhiy Ostapchuk, 2020, "Analysis and State Audit of Public Procurement: The Criteria of Effectiveness," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 146-157, March.
• Christian Damar Sagara Sitepu & Tertiarto Wahyudi & Yulia Saftiana, 2020, "The Effect of Time Budget Pressure and Competence on Audit Quality with Audit Supervision as the Moderation Variable in Public Accounting Firms in South Sumatra," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 158-164, March.
• Yuliya Slobodianyk, 2020, "Transformation of the State Finance Control System in Ukraine: The Status, Challenges and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 165-172, March.
• Kateryna Melnyk, 2020, "Institutional Aspects of Choice and Application of Audit Procedures," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 101-106, September.
• Oksana Knyshek & Olena Konovalova & Valentyna Synelnyk, 2020, "Audit of the Continuity of Enterprise Activity," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 103-111, December.
• Valerii Zhuk & Kateryna Melnyk, 2020, "Audit Theory: Classical Core and Development," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 89-102, December.
• Umapathy Ananthanarayanan & Peter Harris, 2020, "Micro Analysis Of Audit Revenue In New Zealand," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 1-10.
• Arianna Pinello & Lee Puschaver & Ara Volkan, 2020, "The Relationship Between Critical Accounting Estimates And Critical Audit Matters," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 23-33.
• Sherry Fang Li & Sherry Fang Li, 2020, "Cost Of Debt And Auditor Choice," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 35-44.
• Umapathy Ananthanarayanan & Peter Harris & Steve Shapiro, 2020, "The Impact Of New Lease Standards Under Us Gaap And Ifrs On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 13-28.
• Brent McCallum & Christopher McCallum & Rafael Romero, 2020, "Accounting For Leases: Understanding The Impact Of Asc 842, Leases," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 29-40.
• Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020, "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, volume 66, issue 8, pages 3389-3411, August, DOI: 10.1287/mnsc.2019.3352.
• Jeffrey L. Callen & Xiaohua Fang, 2020, "Local Gambling Norms and Audit Pricing," Journal of Business Ethics, Springer, volume 164, issue 1, pages 151-173, June, DOI: 10.1007/s10551-018-4079-8.
• Chan Li & K. K. Raman & Lili Sun & Rong Yang, 2020, "The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 981-1009, April, DOI: 10.1007/s11156-019-00814-7.
• Min Liu, 2020, "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 3, pages 1133-1161, April, DOI: 10.1007/s11156-019-00827-2.
• Santanu Mitra & Hakjoon Song & Sang Mook Lee & Shin Hyoung Kwon, 2020, "CEO tenure and audit pricing," Review of Quantitative Finance and Accounting, Springer, volume 55, issue 2, pages 427-459, August, DOI: 10.1007/s11156-019-00848-x.
• Khadijah Adeola Idowu & Jamiu Olakunle Tijani, 2020, "Audit Reporting Lag and Regulatory Compliance in Listed Financial Services Firms in Nigeria: A Cross-Sectoral Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 163-173, September.
• Florina-Maria Tavala, 2020, "Aspects Regarding the Exercise of the External Public Audit in the Field of Public Procurement," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 174-179, September.
• Ritzer-Angerer Petra, 2020, "Was bedeuten die Vertrauensguteigenschaften der Jahresabschlussprüfung für die Regulierung der Wirtschaftsprüferhaftung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 69, issue 2, pages 89-119, August, DOI: 10.1515/zfwp-2020-2031.
• Fairus Halizam A Hamzah & Nadiah Abd Hamid & Siti Noor Hayati Mohamed Zawawi & Rohayu Yusup & Norazah Md Azali, 2020, "Indicators of Tax Authority Monitoring: Firm Characteristics, Tax Avoidance and Reinvestment Allowance Utilisation," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, volume 57, issue 2, pages 325-342, December, DOI: 10.22452/MJES.vol57no2.8.
• Oriana Bandiera & Michael Carlos Best & Adnan Qadir Khan & Andrea Prat, 2020, "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," NBER Working Papers, National Bureau of Economic Research, Inc, number 26733, Feb.
• Jian Chu & Raymond Fisman & Songtao Tan & Yongxiang Wang, 2020, "Hometown Ties and the Quality of Government Monitoring: Evidence from Rotation of Chinese Auditors," NBER Working Papers, National Bureau of Economic Research, Inc, number 27032, Apr.
• Madher E. A. Hamdallah, 2020, "The Reliance Of External Auditors On The Work Performed By Internal Auditors And Its Impact On Audit On Banks A Case Of The First Abu Dhabi Bank, Uae," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 17, issue 1, pages 68-80.
• Abdallah Atieh & Malik Muneer Abu Afifa & Shadya Al-Manaseer, 2020, "Using Capital Budgeting Techniques In Rationalizing Capital Expenditure Decisions In Jordanian Industrial Public Shareholding Companies," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 17, issue 2, pages 40-60.
• Tereshchenko Maryna, 2020, "Conducting an audit using system modeling tools in the development of deposits of flux raw materials," Technology audit and production reserves, Socionet;Technology audit and production reserves, volume 4, issue 4(54), pages 4-8.
• Krishnan, Gopal V. & Tanyi, Paul, 2020, "Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting? The Texas Experience," Journal of Law, Finance, and Accounting, now publishers, volume 5, issue 1, pages 1-64, April, DOI: 10.1561/108.00000040.
• Diyana Bankova, 2020, "Financial Aspects of Crimes in the Game of Football," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 39-48, December.
• Michael Musov, 2020, "Development and Problems of Accounting Higher Education in the U.S. and Bulgaria: Parallels in History," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 16-32, May.
• CARAIMAN Adrian, 2020, "The Risk Management Process In Corporate Guvernance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 189-198, July.
• HADA Izabela Diana & MIHALCEA Mihaela Maria, 2020, "The Importance Of Profitability Indicators In Assessing The Financial Performance Of Economic Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 219-228, July.
• 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 responsibility with the expansion of statist policies duri," 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.
• Yi-Hsing Liao & Pih-Shuw Chen & Teng-Sheng Sang & Chia-Hsuan Tseng, 2020, "Does Client Importance Matter to Book-Tax Differences?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 10, issue 5, pages 1-17.
• 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," 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.