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

2021

• Zarzycka Ewelina & Krasodomska Joanna & Dobija Dorota, 2021, "Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review," Journal of Management and Business Administration. Central Europe, Paradigm, volume 29, issue 1, pages 112-135, March, DOI: 10.7206/cemj.2658-0845.43.
• Puławska Karolina & Dobija Dorota & Piotrowska Katarzyna & Kravchenko Grygorii, 2021, "Audit Committee Formation: The Case of Poland," Journal of Management and Business Administration. Central Europe, Paradigm, volume 29, issue 2, pages 169-212, June, DOI: 10.7206/cemj.2658-0845.50.
• Deaconu Adela & Ciurdaş Ioana & Bonaci Carmen, 2021, "Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy," Studia Universitatis Babeș-Bolyai Oeconomica, Paradigm, volume 66, issue 1, pages 36-60, April, DOI: 10.2478/subboec-2021-0003.
• Tušek Boris & Ježovita Ana & Halar Petra, 2021, "Critical Auditors’ Expertise for Blockchain-Based Business Environment," Zagreb International Review of Economics and Business, Paradigm, volume 24, issue s1, pages 49-61, DOI: 10.2478/zireb-2021-0019.
• Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021, "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 267.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021, "Reporting regulation and corporate innovation," CFS Working Paper Series, Center for Financial Studies (CFS), number 675.
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2021, "Determinants and career consequences of early audit partner rotations," CFS Working Paper Series, Center for Financial Studies (CFS), number 676.
• Mijić, Kristina & Rađo, Dijana, 2021, "Profitability Analysis of Audit Firms – Evidence from the Republic of Serbia," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021", DOI: 10.54820/XJOO4690.
• Henselmann, Klaus & Seebeck, Andreas & Grümmer, Julian, 2021, "Zielführende Betriebsprüfungen durch Nutzung von „Alternative Data“?," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 248286.

2020

• Fenoll-Bernal, Antonio & Serrano Madrid, Jose, 2020, "Calidad de la información contable y esfuerzo del auditor: El caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 4, issue 1, pages 52-68, January, DOI: 10.26784/sbir.v4i1.244.
• Omar Ikbal Tawfik & Zaroug Osman Bilal, 2020, "The Impact of Sharīʿah Auditing Requirements on the Service Quality of Islamic Banks in The Sultanate of Oman أثر متطلبات التدقيق الشرعي على جودة الخدمات المصرفية الإسلامية في سلطنة عمان," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., volume 33, issue 1, pages 101-116, January, DOI: 10.4197/Islec.33-1.8.
• Mirela PĂUNESCU, 2020, "Internal Audit (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 3, pages 35-42, March, DOI: 10.37945/cbr.2020.03.04.
• Mirela PĂUNESCU, 2020, "Internal Audit (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 4, pages 46-55, April, DOI: 10.37945/cbr.2020.04.06.
• Ovidiu-Constantin BUNGET & Alin-Constantin DUMITRESCU & Cristian LUNGU & Andrei-Marius OLARIU, 2020, "Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 11-18, July, DOI: 10.37945/cbr.2020.07.02.
• Andreea Claudia CRUCEAN, 2020, "A Literature Review on the Auditor’s Independence Between Threats and Safeguards," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 1, issue 7, pages 64-72, July, DOI: 10.37945/cbr.2020.07.08.
• Moalla Marwa & Bassem Salhi & Anis Jarboui, 2020, "Environmental Audit and Environmental Disclosure Quality," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 67, issue 1, pages 93-115, March.
• Aysegul Ciger, 2020, "Audit Quality: A Bibliometric Analysis (1981-2020)," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 67, issue 4, pages 473-494, December.
• R K Tailor & Ashoka M L & Parameshwara & Abhishek N, 2020, "Suitability of accounting education to current market," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, volume 11, issue 2, pages 14-23, May, DOI: 10.18843/ijcms/v11i2/02.
• Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2020, "The Role Of Audit In Increasing The Corporate Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 108-120, December.
• Gigi Dăneț, 2020, "Considerations Regarding The Application Of The International Regulation Standards In The Romanian Banking System – Basel Iii," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 31-42, December.
• Nensi Xhani & Maria Andreia Iliescu (Ristea) & Marioara Avram & Magdalena Mihai, 2020, "Organization Of The Audit Process In Municipal Institutions: Case Study Albania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 48, pages 96-107, December.
• FEDAA ABD ALMAJID SABBAR ALARAJI & Ph.D Student, 2020, "The Evolution Of The Fdi Correlation - Economic Growth," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 34, pages 26-37, April.
• George Silviu CORDOŞ & Melinda Timea FÜLÖP, 2020, "Debates In The Literature Regarding Audit Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 22, pages 1-4.
• Mariana Cristina BULUCEA, 2020, "Audit Firm Rotation And Audit Quality: Case Of The Listed Romanian Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 158-168.
• Melinda Timea FÜLÖP & Teodora Odett BREAZ & Gabriel RAITA & Alexandra Delia BUGNARIU, 2020, "More Confidence Of The Financial And Non-Financial Information With The Assurance Of Sustainability Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 22, pages 26-39.
• Maria Vassiljev, 2020, "The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 113-138, March.
• Marta Tache, 2020, "The Dynamics of Audit Market and Financial Reporting Under International Financial Reporting Standards: The Case of Romanian Listed Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 139-157, March.
• Dusica Stevcevska Srbinoska & Marina Stojanova & Snezhana Hristova & Jadranka Mrsik, 2020, "The Impact of Organizational Characteristics on the Adoption of Contemporary Cost Management Techniques By the Textile Industry in North Macedonia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 1, pages 65-88, March.
• Kishore Singh & Peter Best, 2020, "Implementing Benford’s Law in Continuous Monitoring Applications," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 379-404, June.
• Aurelia Stefanescu & Cristina-Petrina Trincu-Dragusin, 2020, "Performance Audit in The Vision of Public Sector Management. The Case of Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 4, pages 778-798, December.
• Lavinia Mihaela CRISTEA, 2020, "Innovations in Financial Audit based on Emerging Technologies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 513-513.
• Anna J. JOHNSON-SNYDER & Brenda L. KILLINGSWORTH, 2020, "Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 532-532.
• Cristina-Petrina TRINCU-DRAGUSIN & Aurelia STEFANESCU, 2020, "The External Public Audit in the Member States of the European Union: Between Standard Typology and Diversity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 555-555.
• Tatiana DANESCU & Maria-Alexandra POPA, 2020, "The Inter-conditioning between Corporate Governance and Financial Performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 18, issue 159, pages 578-578.
• Ivica Filipovic & Toni Susak & Barbara Krvavac, 2020, "Effect Of Non-Audit Services Provision On The Relationship Between Going Concern Issue Emphasis And Earnings Management," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 29, issue 2, pages 393-408, december, DOI: 10.17818/EMIP/2020/2.4.
• Dubravka Mahacek, 2020, "The Impact Of State Auditors' Recommendations On The Increased Efficiency Of Companies Owned By Local And Regional Self-Government Units," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 29, issue 2, pages 539-558, december, DOI: 10.17818/EMIP/2020/2.11.
• Olha Roieva, 2020, "Formation Of The Accounting Policy Of The Enterprise In The Context Of Ensuring Effective Inventories Management In The Process Of Innovative Activity," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 1, issue 3, DOI: 10.30525/2661-5150/2020-3-13.
• Nataliia Shalimova & Yana Klymenko, 2020, "Specific Types Of Related Parties And Transactions With Them In International Standard On Auditing 550: Impact On The Assessment Of Risk Of Material Misstatement And Establishing The Entity’S Accounting Policy," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 1, issue 3, DOI: 10.30525/2661-5150/2020-3-15.
• Sergiy Bardash & Tatiana Osadcha, 2020, "Current Status Of State Financial Control Of Ukraine And Ways Of Its Improvement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 2, DOI: 10.30525/2256-0742/2020-6-2-17-24.
• Iryna Drozd & Mariia Pysmenna & Vladlen Volkov, 2020, "Management Of Ethical Behavior Of Auditors," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 4, DOI: 10.30525/2256-0742/2020-6-4-66-71.
• Ana Monica Pop, 2020, "New Perspectives On The Priorities And Challenges Of The Internal Audit Function," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Nemanja Karapavlović & Vladimir Obradović & Jasmina Bogićević, 2020, "The Use Of Historical Cost And Fair Value For Property And Plant And Equipment Measurement – Evidence From The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 65, issue 227, pages 95-118, October –.
• Loukas Balafoutas & Simon Czermak & Marc Eulerich & Helena Fornwagner, 2020, "Incentives For Dishonesty: An Experimental Study With Internal Auditors," Economic Inquiry, Western Economic Association International, volume 58, issue 2, pages 764-779, April, DOI: 10.1111/ecin.12878.
• COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela, 2020, "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 72, issue 1, pages 57-64, April.
• Jian Chu & Raymond Fisman & Songtao Tan & Yongxiang Wang, 2020, "Hometown favoritism and the quality of government monitoring: Evidence from rotation of Chinese auditor," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series, Boston University - Department of Economics, number dp-343, Feb.
• Mähönen Jukka, 2020, "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 10, issue 2, pages 1-40, July, DOI: 10.1515/ael-2018-0048.
• Le Ha Thi Thu, 2020, "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, volume 11, issue 1, pages 1-16, April, DOI: 10.1515/ajle-2019-0032.
• Le Ha Thi Thu, 2020, "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, volume 11, issue 1, pages 1-16, April, DOI: 10.1515/ajle-2019-0032.
• Adebayo OLAGUNJU & Jayeola OLABISI & Samuel Oladele OBISESAN, 2020, "Influence Of Forensic Audit Drivers On Quality Of Internal Audit Functions In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 1, pages 104-112.
• Silviu Constantin NASTASIA, 2020, "Detection Of Creative Accounting Practices," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 2, pages 178-183.
• Alexandra Diana BAICU, 2020, "The Assessment Of The Internal Audit Approach In The Context Of Corporate Governance," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 2, pages 115-124.
• Niculina STANESCU, 2020, "The Assessment Of The Covid-19 Impact Upon The Firms From The Financial Auditors’ Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 4, pages 187-191.
• Nicoleta ARDELEANU (TRIFU) & Isabela-Raluca BOGASIU (ANTON), 2020, "Audit Of The Implementation Of The National Anti-Corruption Strategy At The Level Of Local Public Administration," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 4, pages 39-44.
• Isabela-Raluca BOGASIU (ANTON) & Nicoleta ARDELEANU (TRIFU), 2020, "The Role Of Internal Audit In Emergent Risks Management," Contemporary Economy Journal, Constantin Brancoveanu University, volume 5, issue 4, pages 6-11.
• Paul Catalin PĂCURARU-IONESCU, 2020, "Audit Quality," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 44, pages 24-30, July.
• Mihaela BENDIC (RADU), 2020, "Promoting The Culture Of Creativity And Innovation In The Organizational Environment," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 44, pages 31-38, July.
• Felipe Zúniga-Pérez & Roxana Pincheira-Lucas & Javiera Aguilar-C�rcamo & Jorge Silva-Brice�o, 2020, "Informes de sustentabilidad y su auditoría: efecto en la liquidez de mercado chileno," Estudios Gerenciales, Universidad Icesi, volume 36, issue 154, pages 56-65.
• Yuli Samary Espinosa Díaz & Jessica Tatiana Revelo Mantilla & Victor Manuel Ballesteros Sarabia, 2020, "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," Revista Tendencias, Universidad de Narino, volume 21, issue 2, pages 266-282, DOI: 10.22267/rtend.202102.150.
• Berg, Tobias & Reisinger, Markus & Streitz, Daniel, 2020, "Spillover Effects in Empirical Corporate Finance," CEPR Discussion Papers, Centre for Economic Policy Research, number 15549, Dec.
• Силвия Костова & Крум Крумов & Даниела Въткова-Милушева, 2020, "Ролята На Вътрешните И Външните Одитори За Идентифициране На Измами В Предприятията," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 28, issue 1 Year 20, pages 95-125.
• Abdulrasheed Garba Almajir & Muhammad Usaini, 2020, "Evaluation of Fraud and Control Measures in the Nigerian Banking Sector," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 10, issue 1, pages 159-169.
• Shahanif Hasan & Aza Azlina Md. Kassim & Mohamad Ali Abdul Hamid, 2020, "The Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence from Malaysia," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 10, issue 5, pages 272-281.
• Appelgren, Leif, 2020, "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, volume 48, issue C, DOI: 10.1016/j.adiac.2020.100455.
• Donelson, Dain C. & Ege, Matthew & Imdieke, Andrew J. & Maksymov, Eldar, 2020, "The revival of large consulting practices at the Big 4 and audit quality," Accounting, Organizations and Society, Elsevier, volume 87, issue C, DOI: 10.1016/j.aos.2020.101157.
• Zhao, Yang & Lee, Cheng-Few & Yu, Min-Teh, 2020, "Does equity market timing have a persistent impact on capital structure? Evidence from China," The British Accounting Review, Elsevier, volume 52, issue 1, DOI: 10.1016/j.bar.2019.100838.
• Nguyen, Lily & Vu, Le & Yin, Xiangkang, 2020, "The undesirable effect of audit quality: Evidence from firm innovation," The British Accounting Review, Elsevier, volume 52, issue 6, DOI: 10.1016/j.bar.2020.100938.
• Ng, Anthony C. & Rezaee, Zabihollah, 2020, "Business sustainability factors and stock price informativeness," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101688.
• Yang, Jui-Chung & Chuang, Hui-Ching & Kuan, Chung-Ming, 2020, "Double machine learning with gradient boosting and its application to the Big N audit quality effect," Journal of Econometrics, Elsevier, volume 216, issue 1, pages 268-283, DOI: 10.1016/j.jeconom.2020.01.018.
• Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios, 2020, "The impact of labor unionization on monitoring costs," European Management Journal, Elsevier, volume 38, issue 2, pages 288-307, DOI: 10.1016/j.emj.2019.09.004.
• Rezaee, Zabihollah & Dou, Huan & Zhang, Huili, 2020, "Corporate social responsibility and earnings quality: Evidence from China," Global Finance Journal, Elsevier, volume 45, issue C, DOI: 10.1016/j.gfj.2019.05.002.
• Efrim Boritz, J. & Hayes, Louise & Timoshenko, Lev M., 2020, "How understandable are SOX 404 auditors reports?," International Journal of Accounting Information Systems, Elsevier, volume 39, issue C, DOI: 10.1016/j.accinf.2020.100486.
• Chui, David & Wing Cheng, Wui & Chi Chow, Sheung & LI, Ya, 2020, "Eastern Halloween effect: A stochastic dominance approach," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 68, issue C, DOI: 10.1016/j.intfin.2020.101241.
• Hsieh, Tien-Shih & Kim, Jeong-Bon & Wang, Ray R. & Wang, Zhihong, 2020, "Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees," Journal of Accounting and Economics, Elsevier, volume 69, issue 1, DOI: 10.1016/j.jacceco.2019.101260.
• Mehta, Mihir N. & Zhao, Wanli, 2020, "Politician Careers and SEC enforcement against financial misconduct," Journal of Accounting and Economics, Elsevier, volume 69, issue 2, DOI: 10.1016/j.jacceco.2020.101302.
• Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M., 2020, "Auditors are known by the companies they keep," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101314.
• Al-Okaily, Jihad & BenYoussef, Nourhene, 2020, "Audit committee effectiveness and non-audit service fees: Evidence from UK family firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 41, issue C, DOI: 10.1016/j.intaccaudtax.2020.100356.
• Sun, Xuan Sean & Habib, Ahsan & Bhuiyan, Md. Borhan Uddin, 2020, "Workforce environment and audit fees: International evidence," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 1, DOI: 10.1016/j.jcae.2020.100182.
• Ji, Xudong & Kaplan, Steven E. & Lu, Wei & Qu, Wen, 2020, "The role of voluntary internal control reporting in earnings quality: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100188.
• Bhuiyan, Md. Borhan Uddin & Rahman, Asheq & Sultana, Nigar, 2020, "Female tainted directors, financial reporting quality and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100189.
• Atif, Muhammad & Huang, Allen & Liu, Benjamin, 2020, "The effect of say on pay on CEO compensation and spill-over effect on corporate cash holdings: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, volume 64, issue C, DOI: 10.1016/j.pacfin.2019.01.001.
• Goel, Rajeev K. & Nelson, Michael A., 2020, "Do external quality certifications improve firms’ conduct? International evidence from manufacturing and service industries," The Quarterly Review of Economics and Finance, Elsevier, volume 76, issue C, pages 97-104, DOI: 10.1016/j.qref.2019.03.006.
• Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020, "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.ribaf.2019.101128.
• Cascino, Stefano & Tamayo, Ane & Vetter, Felix, 2020, "Labor market effects of spatial licensing requirements: evidence from CPA mobility," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 107054, Nov.
• Wing Him Yeung & Camillo Lento, 2020, "Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors," Asian Review of Accounting, Emerald Group Publishing Limited, volume 28, issue 4, pages 487-515, June, DOI: 10.1108/ARA-06-2019-0124.
• Jahanzeb Khan & Noel Harding, 2020, "Facilitating the application of auditors’ underlying skeptical disposition," Accounting Research Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 34-56, January, DOI: 10.1108/ARJ-06-2017-0107.
• Burcu İşgüden Kılıç, 2020, "The Effects of Big Data on Forensic Accounting Practices and Education," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102005.
• Emin Zeytinog˘lu & Zafer Anadolu, 2020, "Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102006.
• Esra Atabay & Engin Dinç, 2020, "Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST Bank," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102007.
• Engin Dinç & Esra Atabay, 2020, "The Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102008.
• Hakan Ozcelik, 2020, "An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102012.
• Mahmut Sami Öztürk & Hayrettin Usul, 2020, "Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102013.
• Murat Erdoğan & Eda Oruç Erdoğan, 2020, "Financial Statement Manipulation: A Beneish Model Application," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102014.
• Özlem Kuvat & Burcu İşgüden Kılıç, 2020, "The Evaluation of the Criteria for the Selection and Change of the Independent Audit Firm Using the AHP Method," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102015.
• Öznur Arslan, 2020, "The Forensic Accounting Profession and the Process of Its Development in the World," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102016.
• Seval Kardeş Selimoğlu & Mehtap Altunel, 2020, "Forensic Accounting and Fraud Audit in Turkey (2008–2018): An Academic Literature Review and Classification," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102017.
• Süleyman Uyar & Kürşad Çavuşoğlu, 2020, "The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Audit Management and Forensic Accounting", DOI: 10.1108/S1569-375920200000102018.
• Mohamed M. El-Dyasty & Ahmed A. Elamer, 2020, "The effect of auditor type on audit quality in emerging markets: evidence from Egypt," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 29, issue 1, pages 43-66, August, DOI: 10.1108/IJAIM-04-2020-0060.
• Peterson K. Ozili, 2020, "Banking sector earnings management using loan loss provisions in the Fintech era," International Journal of Managerial Finance, Emerald Group Publishing Limited, volume 18, issue 1, pages 75-93, December, DOI: 10.1108/IJMF-07-2020-0369.
• 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, September, DOI: 10.37075/YB.2020.1.03.
• 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 15-32, April, DOI: 10.37075/RP.2020.1.01.
• 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 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.