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

2019

• Tandon, Suranjali & Damle, Devendra, 2019, "An Analysis of Transfer Pricing Disputes in India," Working Papers, National Institute of Public Finance and Policy, number 19/266, May.
• Valeria Dineva, 2019, "The Role of Internal Audit in Corporate Social Responsibility Strategies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 287-295, June.
• Snejana Bacheva & Daniela Petrova & Iavor Bachev, 2019, "The Joint Audit in Bulgaria – Issues and Prospects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 615-626, December.
• Yavor Bashev, 2019, "Models for the Emergence and Prevention of Fraud," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 101-107, March.
• Atanaska Filipova-Slancheva, 2019, "The New Legal Framework and the Role of Registered Auditors Against “Money Laundering” Fraud," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 85-94, March.
• FIRTESCU Bogdan & TERINTE Paula, 2019, "Effects Of Internal Audit On Firm Profitability. Evidence From Cee Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 114-127, July.
• MIHALCEA Mihaela Maria & HADA Izabela Diana, 2019, "Can We Trust Accounting Result And Cash-Flow In Apreciating Financial Performance?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 175-184, July.
• DUMITRESCU Diana & BOBITAN Nicolae, 2019, "The Effectiveness Of The System Of Quality Control In Accounting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 119-128, December.
• Camelia-Daniela Hategan, 2019, "Factors Influencing The Quality Of Financial Audit," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue 2, pages 7-15, September.
• Andreea Claudia Crucean, 2019, "The Information Content Of Audit Opinion For Users Of Financial Statements," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 4, issue 2, pages 91-101, September.
• Cristina Drumea, 2019, "Ethics in Financial Analysis: Battlefield of Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 580-586, August.
• Maria Alina CarataÈ™ & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2019, "Privacy and Cybersecurity Insights," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 242-246, December.
• Andreea Claudia Crucean & Camelia Daniela Hategan, 2019, "The Determinants Factors on Audit Quality: A Theoretical Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 702-710, December.
• Mihaela-Maria Mihalcea & Izabela-Diana Hada, 2019, "Empirical Research on the Utility of Financial - Accounting Information in Considering Performance for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 798-805, December.
• Paula-Andreea Terinte, 2019, "Audit Committee Dimension and Firm Profitability in Central and Eastern European Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 908-915, December.
• Ioan Ovidiu Spătăcean, 2019, "Testing the Beneish Model Relevance in Case of Entities with Confirmed Reputational Risk," 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 43-48, December.
• Kim, Hyung-Tae & Lee, Seungwon & Park, Sung-Jin & Lee, Brandon, 2019, "Audit fees and corporate innovation: Auditors' response to corporate innovation," MPRA Paper, University Library of Munich, Germany, number 101081, May.
• Ozili, Peterson K, 2019, "Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation," MPRA Paper, University Library of Munich, Germany, number 101824.
• Ozili, Peterson K, 2019, "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper, University Library of Munich, Germany, number 90273, Jan.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper, University Library of Munich, Germany, number 92098, Feb.
• Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019, "Regulatory Spillovers in Common Audit Markets," MPRA Paper, University Library of Munich, Germany, number 93669.
• Ozili, Peterson K, 2019, "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper, University Library of Munich, Germany, number 97035, Feb.
• Libuše Müllerová & Michal Šindelář, 2019, "Auditor's responsibility in relation to transfer pricing
  [Odpovědnost auditora ve vztahu k transferovým cenám]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2019, issue 2, pages 21-36, DOI: 10.18267/j.cfuc.529.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2019, "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 111, Aug.
• Gokberk Can, 2019, "The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 2, pages 373-390.
• Abeid Francis Gaspar, 2019, "Auditing and Trust Relationship between auditors and client?s management: Case study of Tanzanian Local Governments," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 9912285, Oct.
• Magloire Nya Tchatchoua & Isabelle Pignatel & Hubert Tchakoute Tchuigoua, 2019, "What type of microfinance institutions comply with International Financial Reporting Standards?," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 19-012, May.
• Evangelia Pappa & John Filos, 2019, "Benchmarking the Ethics of Internal Auditors: A Comparative Analysis of Private and Public Sector," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 69, issue 1-2, pages 30-44, January-J.
• Leif Appelgren, 2019, "Optimal auditing of social benefit fraud: a case study," Empirical Economics, Springer, volume 56, issue 1, pages 203-231, January, DOI: 10.1007/s00181-017-1356-9.
• Cory Cassell & Emily Hunt & Gans Narayanamoorthy & Stephen P. Rowe, 2019, "A hidden risk of auditor industry specialization: evidence from the financial crisis," Review of Accounting Studies, Springer, volume 24, issue 3, pages 891-926, September, DOI: 10.1007/s11142-019-09508-w.
• Reiner Quick & Philipp Henrizi, 2019, "Experimental evidence on external auditor reliance on the internal audit," Review of Managerial Science, Springer, volume 13, issue 5, pages 1143-1176, November, DOI: 10.1007/s11846-018-0285-0.
• Makomborero Bure & Robertson K. Tengeh, 2019, "Implementation of internal controls and the sustainability of SMEs in Harare in Zimbabwe," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 7, issue 1, pages 201-218, September, DOI: 10.9770/jesi.2019.7.1(16).
• Sagin O. Super & Nikhil Chandra Shil*, 2019, "Effect of Audit Delay on the Financial Statements," Sumerianz Journal of Economics and Finance, Sumerianz Publication, volume 2, issue 4, pages 37-43, 04-2019.
• Marco Haid & Sabine Graschitz & Peter Heimerl, 2019, "Error Reports in the Light of Error Management Climate, Task Complexity and Personnel Composition," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 12, issue 3, pages 14-23, December.
• Oriol Amat & Natàlia Amat, 2019, "Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1633, Feb.
• Rewczuk Karol & Modzelewski Piotr, 2019, "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 323-336, January, DOI: 10.2478/ceej-2019-0020.
• Rewczuk Karol & Modzelewski Piotr, 2019, "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, volume 6, issue 53, pages 323-336, January, DOI: 10.2478/ceej-2019-0020.
• Indyk Magdalena, 2019, "Mandatory audit rotation and audit market concentration—evidence from Poland," Economics and Business Review, Sciendo, volume 5, issue 4, pages 90-111, December, DOI: 10.18559/ebr.2019.4.5.
• Mazurczak-Mąka Anna & Turek-Radwan Monika, 2019, "Cost Analysis in the Audit of Selected Companies in Poland," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 1, pages 39-50, March, DOI: 10.15611/fins.2019.1.03.
• Comporek Michał, 2019, "The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management," Financial Sciences. Nauki o Finansach, Sciendo, volume 24, issue 2, pages 46-60, June, DOI: 10.15611/fins.2019.2.04.
• Nurbaiti Annisa & Permatasari Ni Putu Ayu Intan, 2019, "The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion," HOLISTICA – Journal of Business and Public Administration, Sciendo, volume 10, issue 3, pages 37-52, December, DOI: 10.2478/hjbpa-2019-0028.
• Dobija Dorota, 2019, "Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective," Journal of Management and Business Administration. Central Europe, Sciendo, volume 27, issue 3, pages 28-54, September, DOI: 10.7206/cemj.2658-0845.2.
• González Fernando Antonio Ignacio, 2019, "Detecting Anomalous Data in Household Surveys: Evidence for Argentina," Journal of Social and Economic Statistics, Sciendo, volume 8, issue 2, pages 1-10, December, DOI: 10.2478/jses-2019-0001.
• Klotz, Michael, 2019, "IT-Compliance nach COBIT 2019," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 11-19-034.
• Sulk, Ingolf & Hagen, Philipp & Klotz, Michael, 2019, "Kontrollanforderungen an ein ERP/Cloud-System und Umsetzung in automatisierte Kontrollen," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 11-19-035.

2018

• Ali Apalı & Özge Acun, 2018, "An Application in the Burdur Province for the Awareness of the Effect of Accounting Auditing on Tax Applications of Accounting Professionals," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 33, issue 110, pages 21-36, October, DOI: https://doi.org/10.33203/mfy.372851.
• Vesna Å tager, 2018, "Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 65, issue 2, pages 119-138, June.
• Silvia Mioara Ilie & Ionuț Riza, 2018, "Internal Audit, Internal Control And Organizational Culture," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 46, pages 47-52, December.
• Ramona-Cristina Ghiţă, 2018, "A Review: Developing A Quality Management Structure For The Educational System In Order To Increase The Institutional Performance By Applying The Principles Of Total Quality Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 46, pages 61-66, December.
• Attila TAMAS & Daniela PETRASCU & Monica Ioana TOADER, 2018, "Importance of Internal Audit Missions for Private Companies in Fraud Prevention and Detection," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 19-33, November.
• Mária Borda Rabóczki, 2018, "Internal Audit Functions and Corporate Governance: Evidence from Hungary," Society and Economy, Akadémiai Kiadó, Hungary, volume 40, issue 2, pages 289-314, June.
• Mihai Carp & Constantin Toma, 2018, "Timeliness of Earnings Reported By Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 1, pages 46-68, March.
• Beata Zyznarska-Dworczak, 2018, "A Research Note of Potential Scientific Management Accounting Research Area in CEECs," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 2, pages 252-265, June.
• Alhassan Musah & Fred Kwasi Anokye & Erasmus Dodzi Gakpetor, 2018, "The Effects of IFRS Adoption and Big 4 Audit Firms On Audit and Non-Audit Fees: Evidence from Ghana," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 330-352, September.
• Costel Istrate, 2018, "Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 4, pages 513-531, December.
• Ini Etete Udofia, 2018, "IFRS Adoption and Cross Border Investment in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 4, pages 605-625, December.
• Cristian Virgiliu Radu, 2018, "Perspectives Of Internal Audit Performance In Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 50, issue 4, pages 74-85, June.
• Cristian Virgiliu RADU, 2018, "The Internal Audit Contribution to Knowing and Improving Risk Management of Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 51, issue 3, pages 53-65, September.
• Lilian ONESCU, 2018, "Audit And Internal Control Indispensable Tools In Successful Implementation Of Eu Projects," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 52, issue 4, pages 22-33, December.
• Emilia VASILE & Ion CROITORU, 2018, "Management By Objectives - Factor Of Growth In Organizational Performance," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 52, issue 4, pages 44-53, December.
• Tatiana Danescu & Ovidiu Spatacean, 2018, "Audit opinion impact in the investors’ perception – empirical evidence on Bucharest Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 111-111, February.
• Sinziana-Maria Rindasu, 2018, "Information security challenges - vulnerabilities brought by ERP applications and cloud platforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 131-131, February.
• Cristina Raluca Gh. Popescu & Gheorghe N. Popescu, 2018, "Risks of cyber attacks on financial audit activity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 140-140, February.
• Jatinder Pal Singh, 2018, "On hedge effectiveness assessment under IFRS 9," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 157-157, February.
• Melinda Timea FULOP, 2018, "New tendencies in audit reporting, examples of good practices BVB," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 150, pages 249-249.
• Nicolae MAGDAS, 2018, "Auditor's Liability and Methods for its Limitation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 150, pages 261-261.
• Sabina-Cristina NECULA, 2018, "Improving information - a necessity in substantiating the accounting decision," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 150, pages 285-285.
• Irine Herdjiono & Nanik Sutanti, 2018, "Determinants of audit delay: evidence from manufacturing sector of Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 151, pages 373-373.
• Emilia VASILE & Petrisor GRUIA, 2018, "The importance of financial accounting auditing in the identification of economic criminal activities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 151, pages 398-398.
• Anca Irina TIURA & Alina DOMNISOR, 2018, "Communication Ethics in Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 151, pages 407-407.
• Alexandra ARDELEAN & Adriana TIRON-TUDOR, 2018, "Commitment to public interest in audit – an imperative of strengthening trust in the profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 152, pages 527-527.
• Victoria STANCIU, 2018, "Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 152, pages 544-544.
• Aree Saeed MUSTAFA & Luqman Muhammed SAEED & Nishtiman Hashim MOHAMMED, 2018, "Auditor Selection in Borsa Istanbul," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 152, pages 599-599.
• Arber H. HOTI & Arben DERMAKU, 2018, "Internal auditing quality in the banking sector of Kosovo," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 152, pages 610-610.
• Dragan Gabric & Mladen Miljko, 2018, "Accounting Manipulations In The Financial Statements Of Companies €“ Research On Motivation And Incentives," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 27, issue 1, pages 3-27, june.
• Dragan Gabric & Zeljko Bosnjak, 2018, "Role Of The Cash Based Ratios In Determination Of Accounting Manipulations In The Financial Statements Of Companies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 27, issue 2, pages 517-544, december.
• Maryna Shendryhorenko & Liubov Shevchenko, 2018, "Urgent Issues Of Organization Of Audit Activity In Ukraine And Directions For Their Solutions," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2256-0742/2018-4-1-345-349.
• Alla Savchenko & Kateryna Saliamon-Mikhieieva & Marianna Holynska, 2018, "Analysis And Audit Of Key Economic Indicators Of Economic Entities (A Case Study Of The Dairy Industry)," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2256-0742/2018-4-3-271-275.
• Nataliia Shalimova & Iryna Androshchuk, 2018, "Approaches To The Interpretation Of The Term “Historical Financial Information” As The Criterion For The Classification Of Audit, Review, And Other Assurance Engagements," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2256-0742/2018-4-3-333-342.
• Viktoriya Rozhelyuk & Vita Semanyuk & Taras Burdeniuk, 2018, "Business Accounting Management In Ukraine Under The Conditions Of European Integration," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 4, DOI: 10.30525/2256-0742/2018-4-4-282-290.
• Ihor Bohdaniuk & Vladyslav Kolisnichenko & Olena Ustymenko, 2018, "Audit As A Form Of Control Of The State Financial Inspection Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-31-35.
• Plamena Nedyalkova, 2018, "Features, Characteristics and Methodology of Internal Control over Nanotech Manufacturing and Nano-Production in Food Industry," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 157-189.
• Valeria Dineva, 2018, "The Modern Internal Audit in The Modern Company," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 130-135.
• TAVALA Florina-Maria, 2018, "Evaluating The Risks Of The Public Entities Through Audit And Through The Managemnt Of The Audit Risk," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 70, issue 6, pages 48-61, December.
• Mustafa Tevfik Kartal & Cemal Ýbis & Ozgür Çatikkas, 2018, "Adequacy of audit committees: A study of deposit banks in Turkey," Borsa Istanbul Review, Research and Business Development Department, Borsa Istanbul, volume 18, issue 2, pages 150-165, June.
• Camelia ISTRATE & Catalin-Fulger ISTRATE, 2018, "The Role And The Necessity Of Financial Audit For Accounting Users," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 2, pages 102-106.
• Inga BULAT, 2018, "Role Of The Audit In Optimization Of Corporal Governance In The Public Sector," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 2, pages 27-36.
• Laura-Alexandra MORTURA, 2018, "The Activity Of Financial Audit In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 2, pages 65-72.
• Daniel-Petru VÂRTEIU, 2018, "Audit Authority- Public External Auditor Of European Funds," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 3, pages 74-79.
• Marian ZAROSCHI, 2018, "Approval Of Financial Accountancy In Correlation With Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 3, pages 80-89.
• Georgiana Susmanschi (Badea) & Elena Ruse, 2018, "Planning Internal Audit Activities Using The Gantt Chart," Management Strategies Journal, Constantin Brancoveanu University, volume 42, issue 4, pages 132-139.
• Ciocan, Claudia Catalina, 2018, "Creative Accounting And Fraud: A Comparative Approach," Management Strategies Journal, Constantin Brancoveanu University, volume 42, issue 4, pages 157-163.
• Laura Alexandra MORTURĂ & Andreea Elena DREGHICIU, 2018, "Study Concerning Evaluation And Audit Of Tangible Assets," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 89-95, May.
• Elena RUSE, 2018, "Risk Assessment In Financial Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 177-181, September.
• Andra Maria ACHIM (NAȘCA), 2018, "The Strength Of Auditing And Reporting Standards In Relation To Financial Reporting Quality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 193-197, September.
• J Gallego & G Rivero & J.D. MartÔøΩnez, 2018, "Preventing rather than Punishing: An Early Warning Model of Malfeasance in Public Procurement," Documentos de Trabajo, Universidad del Rosario, number 16724, Sep.
• Dody Hapsoro & Tiara Rani Santoso, 2018, "Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor's Reputation on Giving Going Concern Opinion?," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 1, pages 143-152.
• Aladdin Dwekat & Zeena Mardawi & Islam Abdeljawad, 2018, "Corporate Governance and Auditor Quality Choice: Evidence from Palestinian Corporations," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 2, pages 47-53.
• Khaled Abdulwahab Alzeaideen & Sara Zakaria AL-Rawash, 2018, "The Effect of Ownership Structure and Corporate Debt on Audit Quality: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 3, pages 51-58.
• Ria Ria & Muhammad Nuryatno, 2018, "Influence of Audit Quality, Pattern of Loans Concentration and Company Size to Banking Loans (Agency Problem of Creditor Debtor at Manufacture Company in Indonesia)," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 4, pages 172-176.
• Hoang Thi Mai Khanh & Nguyen Vinh Khuong, 2018, "Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms," International Journal of Economics and Financial Issues, Econjournals, volume 8, issue 4, pages 243-249.
• Phung Anh Thu & Thai Hong Thuy Khanh & Nguyen Tran Thai Ha & Nguyen Vinh Khuong, 2018, "Perceived Audit Quality, Earnings Management and Cost of Debt Capital: Evidence from the Energy Listed Firms on Vietnam s Stock Market," International Journal of Energy Economics and Policy, Econjournals, volume 8, issue 6, pages 120-127.
• Kelton, Andrea Seaton & Montague, Norma R., 2018, "The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments," Accounting, Organizations and Society, Elsevier, volume 65, issue C, pages 44-55, DOI: 10.1016/j.aos.2017.10.001.
• Dennis, Sean A. & Johnstone, Karla M., 2018, "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, volume 66, issue C, pages 14-28, DOI: 10.1016/j.aos.2018.02.001.
• Alhadab, Mohammad & Clacher, Iain, 2018, "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, volume 50, issue 4, pages 442-461, DOI: 10.1016/j.bar.2017.12.003.
• van der Merwe, C.J. & Heyman, D. & de Wet, T., 2018, "Approximating risk-free curves in sparse data environments," Finance Research Letters, Elsevier, volume 26, issue C, pages 112-118, DOI: 10.1016/j.frl.2017.12.016.
• Chen, Novia X. & Shevlin, Terry, 2018, "“U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 439-447, DOI: 10.1016/j.jacceco.2018.08.013.
• Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018, "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 31, issue C, pages 37-51, DOI: 10.1016/j.intaccaudtax.2018.05.002.
• El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D., 2018, "The interplay between related party transactions and earnings management: The role of audit quality," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 32, issue C, pages 47-60, DOI: 10.1016/j.intaccaudtax.2018.07.003.
• Sanoran, Kanyarat (Lek), 2018, "Auditors’ going concern reporting accuracy during and after the global financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, volume 14, issue 2, pages 164-178, DOI: 10.1016/j.jcae.2018.05.005.
• Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018, "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 14, issue 3, pages 266-287, DOI: 10.1016/j.jcae.2018.07.002.
• Shahzad, Khurram & Pouw, Thierry & Rubbaniy, Ghulame & El-Temtamy, Osama, 2018, "Audit quality during the global financial crisis: The investors’ perspective," Research in International Business and Finance, Elsevier, volume 45, issue C, pages 94-105, DOI: 10.1016/j.ribaf.2017.07.137.
• Gómez Aguilar, Nieves & Biedma López, Estíbaliz & Ruiz Barbadillo, Emiliano, 2018, "El efecto de la rotación de socio en la calidad de la auditoría," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 1, pages 7-18, DOI: 10.1016/j.rcsar.2017.03.001.
• Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018, "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 2, pages 150-161, DOI: 10.1016/j.rcsar.2017.04.004.
• Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018, "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 21, issue 2, pages 176-187, DOI: 10.1016/j.rcsar.2017.07.001.
• Peterson K. Ozili & Erick R. Outa, 2018, "Bank earnings smoothing during mandatory IFRS adoption in Nigeria," African Journal of Economic and Management Studies, Emerald Group Publishing Limited, volume 10, issue 1, pages 32-47, October, DOI: 10.1108/AJEMS-10-2017-0266.
• Li Li & Mary Ma & Victor Song, 2018, "Client importance, bank risk, and systemic risk," Asian Review of Accounting, Emerald Group Publishing Limited, volume 26, issue 4, pages 511-544, November, DOI: 10.1108/ARA-03-2018-0068.
• Feng Chen & Xingqiang Du & Shaojuan Lai & Mary Ma, 2018, "Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, volume 26, issue 2, pages 154-181, May, DOI: 10.1108/ARA-08-2017-0128.
• Peterson K. Ozili & Erick Rading Outa, 2018, "Bank income smoothing in South Africa: role of ownership, IFRS and economic fluctuation," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 13, issue 5, pages 1372-1394, November, DOI: 10.1108/IJoEM-09-2017-0342.
• Mishari M. Alfraih, 2018, "Intellectual capital reporting and its relation to market and financial performance," International Journal of Ethics and Systems, Emerald Group Publishing Limited, volume 34, issue 3, pages 266-281, July, DOI: 10.1108/IJOES-02-2017-0034.
• William Coffie & Ibrahim Bedi & Mohammed Amidu, 2018, "The effects of audit quality on the costs of capital of firms in Ghana," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 16, issue 4, pages 639-659, December, DOI: 10.1108/JFRA-03-2017-0018.
• Henry Chalu & Hassan Mzee, 2017, "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 35-63, December, DOI: 10.1108/MAJ-06-2016-1390.
• Md. Shariful Islam & Nusrat Farah & Thomas F. Stafford, 2018, "Factors associated with security/cybersecurity audit by internal audit function," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 33, issue 4, pages 377-409, April, DOI: 10.1108/MAJ-07-2017-1595.
• William Buslepp & R. Jared DeLisle & Lisa Victoravich, 2018, "Does Part II of the PCAOB inspection report provide new information to the market?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 33, issue 8/9, pages 715-735, October, DOI: 10.1108/MAJ-10-2017-1666.
• Banu Sultanoglu & Can Simga Mugan & Umut Sekerdag & Adil Oran, 2018, "The auditor’s opinion modifications around domestic and global financial crises," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 26, issue 4, pages 622-639, October, DOI: 10.1108/MEDAR-08-2017-0199.
• A.K. Zhukova & A.L. Zhukov, 2018, "Materiality in Audit of Financial Reporting Party Conducting Accounting of Joint Activity," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 109-118.
• Eugene M. Gutzait, 2018, "Verification of Audited Persons Ability to Continue their Activities as a Method to Identify the Increased Possibility of Their Bankruptcy," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 90-98, June, DOI: 10.31107/2075-1990-2018-3-90-98.
• Karen I. Alaverdyan & Raffi A. Aleksanyan, 2018, "Auditing Regulation in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 130-135, October, DOI: 10.31107/2075-1990-2018-5-130-135.
• Mercedes Mareque & Angel Barajas & Francisco Lopez-Corrales, 2018, "The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football," IJFS, MDPI, volume 6, issue 4, pages 1-20, November.
• Santiago Lago-Peñas & Elena Rivo-López & Alberto Vaquero-García & Mónica Villanueva-Villar, 2018, "Do family firms contribute to job stability? Evidence from the great recession," Working Papers. Collection C: Family business, Universidade de Vigo, GEN - Governance and Economics research Network, number 1801, Mar.
• Patricia Diana, 2018, "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr153, Feb.
• Rahmawati, 2018, "Deconstructed CSR and Social Audit Model: Postmodernist Paradigm Observations in Luwu Mining Areas, Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr142, Jun.
• Majidah, 2018, "Auditor Retention: Auditor and Auditee Factors," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr145, Dec.
• M Huq, Asif & Daunfeldt, Sven-Olov & Hartwig, Fredrik & Rudholm, Niklas, 2018, "Free to choose: Do voluntary audit reforms increase employment growth?," HUI Working Papers, HUI Research, number 131, Mar.
• Huq, Asif & Hartwig, Fredrik & Rudholm, Niklas, 2018, "Do audited firms have lower cost of debt?," HUI Working Papers, HUI Research, number 132, May.
• Yuliya Slobodyanyk & Nataliya Syrotenko, 2018, "Preparation, Presentation and Auditing of Financial Statements: The Trajectory of Changes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 72-79, March.
• Viktoriya Fabiianska, 2018, "Forms to Express an Independent Auditor's Opinion according to the Results of Compulsory and Initiative Audit in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 102-110, June.
• Karina Nazarova & Larysa Mykhalchyshyna, 2018, "Tax Audit: Contents, Invariance of Approaches and Perspective of Development," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 102-107, December.
• Yuliya Slobodyanyk, 2018, "Implementation of Terminology in the Field of Audit of State Finance: The Problem of Conventionality of Definitions," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 56-63, December.
• Matthew Reidenbach & Katrina Wu, 2018, "Audit Firm Industry Sector Leader Geographic Location And Its Association With Audit Fees," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 12, issue 2, pages 117-130.
• Umapathy Ananthanarayanan, 2018, "Do Corporate Governance Measures Impact Audit Pricing Of Smaller Firms? Evidence From The United States And New Zealand," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 12, issue 2, pages 77-94.
• Peter Harris & Fay Teplisky, 2018, "A Case Study In Fraud Prevention: Charlene Corley," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 9, issue 1, pages 39-51.
• Jose de Jesus Moreno Neri & Maria del Mar Obregon Angulo & Santiago Alejandro Arellano Zepeda, 2018, "Valuation Of Risks Processes For Marine Ranches Of Fattening Bluefin Tuna: Evidence From Baja California, Proceso De Valoracion De Riesgos Para Ranchos Marinos De Engorda De Atun Aleta Azul: Evidencia," Revista Global de Negocios, The Institute for Business and Finance Research, volume 6, issue 1, pages 55-66.
• Medhat N. El Guindy & Mohamed A. K. Basuony, 2018, "Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms," Journal of Developing Areas, Tennessee State University, College of Business, volume 52, issue 4, pages 167-181, October-D.
• Waqas Khan & Neelab Moulanazada, 2018, "Explanatory Analysis of Information Disclosure in Relation with Foreign Aid in Afghanistan," Kardan Journal of Economics and Management Sciences, Kardan University, Department of Economics, volume 1, issue 2, pages 7-8, April.
• Victor Munteanu & Monica Petruta Zamfir (Maaliky) & Cristian Florian Florea, 2018, "Application of the Sampling Selection Technique in Approaching Financial Audit," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 1, pages 123-132, March.
• Marilena Zuca & Alice Tinta, 2018, "The Contribution of Computer Assisted Auditing Techniques (CAAT) and of the Business Intelligence Instruments in Financial Audit," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 1, pages 183-191, March.
• Ugochukwu J. Nwoye & Emma I. Okoye, 2018, "Integrity Trend Assessment of Pre and Post IFRS financial disclosures in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3, pages 177-186, September.
• Khovrak Inna & Kozyarchuk Tetyana, 2018, "The impact of auditor’s ethics on the quality of auditing the company's cash flows," Technology audit and production reserves, 1(39) 2018, Socionet;Technology audit and production reserves, volume 1, issue 4(39), pages 4-8.
• Tarashevskyi Maksym, 2018, "The analysis of methodical approaches of the risk assessment organization," Technology audit and production reserves, 3(41) 2018, Socionet;Technology audit and production reserves, volume 3, issue 4(41), pages 34-40.
• Grytsyshen Dymytrii & Nazarenko Tatyana, 2018, "Investigation of efficiency audit in the system of state financial control in Ukraine," Technology audit and production reserves, 4(42) 2018, Socionet;Technology audit and production reserves, volume 4, issue 4, pages 25-30.
• Valeria Dineva, 2018, "Corporate Social Responsibility Education in Internal Control and Audit," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 61-82, December.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2018, "Internal Audit Role in Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 441-445, July.
• Vârteiu Daniel Petru, 2018, "Audit of European Funds Destined to the Development of Agricultural Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 519-522, July.
• Ciurea Maria, 2018, "The Costs of the Professional Training at the Level of the Economic Entities: Long-Term Investment or Expense?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 228-233, December.
• Costan (Popa) Lavinia & Pascu (Popescu) Gabriela, 2018, "Considerations on Planning Internal Public Audit – Risks Arising from the Use of Technological Tools and Legislative Changes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 246-250, December.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Trandafir Raluca-Andreea, 2018, "The Role of Internal Audit in Fighting Corruption," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 566-569, December.
• CărăuÈ™u Dumitru-NicuÈ™or, 2018, "Contagion and Comovement – Does the Initiator Matter," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 570-576, December.
• Hategan Camelia Daniela & Predictor of Insolvency Risk, 2018, "Auditor's Uncertainty About Going Concern – Predictor of Insolvency Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 605-610, December.
• Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018, "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 2, pages 355-374, April, DOI: 10.15208/beh.2018.26.
• Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018, "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 451-476, June, DOI: 10.15208/beh.2018.33.
• Aree Saeed Mustafa & Ayoib Che-Ahmad & Sitraselvi Chandren, 2018, "Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 587-614, June, DOI: 10.15208/beh.2018.42.
• Yahya Uthman Abdullahi & Rokiah Ishak & Norfaiezah Sawandi, 2018, "Outsider vs insider: Does firm governance matter?," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 689-699, June, DOI: 10.15208/beh.2018.48.
• Tran, Manh Dung Tran & Le, Thi Thu Ha, 2018, "The effect of internal control on asset misappropriation: The case of Vietnam," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 4, pages 941-953, October, DOI: http://dx.doi.org/10.15208/beh.2018.
• Bogdan Răvaş, 2018, "General Aspects on How to Approach the Internal Audit Mission," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 1, pages 223-230.
• Bogdan Răvaş, 2018, "A Study Case on Planning Activities During the Audit Engagement," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 2, pages 137-144.
• Bogdan Răvaş, 2018, "General Aspects Regarding the Internal Control of Assets in the Mining Sector," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 2, pages 145-152.
• Bogdan Răvaş, 2018, "Study on the Procedures Used in the Internal Audit Activity of the Assets in the Mining Sector," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 2, pages 153-160.
• Simon, József & Fejszák, Tamás & Schatz, Bernhard & Donchev, Toma & Ivanov, Miroslav, 2018, "Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 2, pages 139-154.
• Nadiia Manko, 2018, "Критерії Оцінки Доказовості Аудиторського Судження
  [Criteria of Assessment of the Auditor’s Judgment Evidence]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 4, issue 12, pages 1021-1030, December, DOI: 10.22178/pos.41-7.
• Ozili, Peterson K & Outa, Erick R, 2018, "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper, University Library of Munich, Germany, number 102567, May.
• Ozili, Peterson K, 2018, "Advances and Issues in Fraud Research: A Commentary," MPRA Paper, University Library of Munich, Germany, number 84879, Mar.
• Ozili, Peterson K & Outa, Erick R, 2018, "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper, University Library of Munich, Germany, number 89690.
• Erwandy, Erwandy & Rahmadoni, Firman, 2018, "Pengaruh Pengalaman Terhadap Peningkatan Keahlian Auditor Sektor Publik Dalam Bidang Auditing
  [Effect Of Experience On Increasing The Expertise Of Public Sector Auditors In Auditing Fields]," MPRA Paper, University Library of Munich, Germany, number 92157, Dec.
• Robert Jurka & Jaroslava Roubíčková, 2018, "Possibilities of using blockchain in accounting and auditing: literary research
  [Možnosti využití blockchainu v účetnictví a auditu: rešerše literatury]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 1, pages 61-75, DOI: 10.18267/j.cfuc.506.
• Michal Bobek, 2018, "Nature of Audit and Demand for Audit
  [Podstata auditu a poptávka po auditu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 1, pages 5-23, DOI: 10.18267/j.cfuc.507.
• Marek Jošt, 2018, "The Development of Legislation of Political Parties and Political Movements in the Czech Republic since 1991 until now with a Focus on Transparency
  [Vývoj legislativní úpravy politických stran a politických hnutí v České republice od roku 1991 do ," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 3, pages 5-26, DOI: 10.18267/j.cfuc.514.
• Melek Eker & Semih Eker, 2018, "The Impact of Interaction Between Enterprise Resource Planning System and Management Control System on Firm Performance in The Turkish Manufacturing Sector," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 195-212.
• Olcay Akçin & İlker Kıymetli Şen, 2018, "Reverse Acquisitions Within the Scope of IFRS 3 Business Combinations," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 213-233.
• Antonio Fonteboa Viscaino, 2018, "Visión actual al sistema de control interno en las entidades cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 4, pages 34-44.
• Rubén Patricio Barberán Arboleda & Sergio Pozo Ceballos, 2018, "Evaluación del nivel de riesgo y control en las medianas empresas comerciales de Guayaquil, Ecuador," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 4, pages 59-72.
• Kamaliah KAMALIAH & Noor-Syazana MARJUNI & Norhayati MOHAMED & Zuraidah MOHD-SANUSI & Rita ANUGERAH, 2018, "Effectiveness Of Monitoring Mechanisms And Mitigation Of Fraud Incidents In The Public Sector," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2018, issue 30, pages 82-95, June.
• Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018, "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, volume 43, issue 1, pages 27-41, February, DOI: 10.1177/0312896217712334.
• Wei Chen & Amna Saeed Khalifa & Kate L Morgan & Ken T Trotman, 2018, "The effect of brainstorming guidelines on individual auditors’ identification of potential frauds," Australian Journal of Management, Australian School of Business, volume 43, issue 2, pages 225-240, May, DOI: 10.1177/0312896217728560.
• Guira Amor, 2018, "The auditing expectation gap in Algeria: reasons and solutions," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 8109749, Nov.