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

2018

• Izabela Sta?czyk & Magdalena Stuss, 2018, "The Valuation Of Human Capital The Case Study Of Company Listed On The Warsaw Stock Exchange," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 6909895, Oct.
• Lukasz Bielecki, 2018, "Implementation of International Auditing Standards in Polish Medium and Small Auditing Companies (Implementacja miedzynarodowych standardow badania sprawozdan finansowych do malych i srednich kancelar," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 27, pages 118-126.
• Tuba DERYA-BASKAN & İlkut Elif KANDİL-GÖKER, 2018, "The Effect of Cash Conversion Cycle on the Companies’ Capital Structure:An Investigation on BİST Listing Cement Sector Companies," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(38).
• Lisa Frey, 2018, "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, volume 11, issue 1, pages 77-114, February, DOI: 10.1007/s40685-017-0057-8.
• Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018, "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, volume 23, issue 2, pages 732-783, June, DOI: 10.1007/s11142-017-9435-x.
• Brad A. Badertscher & Jeffrey J. Burks & Peter D. Easton, 2018, "The market reaction to bank regulatory reports," Review of Accounting Studies, Springer, volume 23, issue 2, pages 686-731, June, DOI: 10.1007/s11142-018-9440-8.
• Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder, 2018, "Audit personnel salaries and audit quality," Review of Accounting Studies, Springer, volume 23, issue 3, pages 1096-1136, September, DOI: 10.1007/s11142-018-9458-y.
• Kristian D. Allee & Daniel D. Wangerin, 2018, "Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1629-1664, December, DOI: 10.1007/s11142-018-9472-0.
• Ru-Je Lee & Hui-Sung Kao, 2018, "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 8, issue 6, pages 1-2.
• Audrius Masiulevičius & Vaclovas Lakis, 2018, "Differentiation of performance materiality in audit based on business needs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 1, pages 115-124, September, DOI: 10.9770/jesi.2018.6.1(9).
• Ichiro Iwasaki, 2018, "Corporate Governance System and Regional Heterogeneity: Evidence from East and West Russia," International Journal of the Economics of Business, Taylor & Francis Journals, volume 25, issue 3, pages 391-420, September, DOI: 10.1080/13571516.2018.1505252.
• Oleksandr Sukhomlyn, 2018, "Communicative Efficiency in Ukraine's Banking System: Evidence from Independent Auditor Reports," Visnyk of the National Bank of Ukraine, National Bank of Ukraine, issue 245, pages 30-44, DOI: 10.26531/vnbu2018.245.02.
• Štager Vesna, 2018, "Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?," Scientific Annals of Economics and Business, Sciendo, volume 65, issue 2, pages 119-138, June, DOI: 10.2478/saeb-2018-0012.
• Klamut Elżbieta, 2018, "Internal Audit Tool for Minimizing the Risk of Fraud," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 1, pages 49-68, March, DOI: 10.2478/fiqf-2018-0005.
• Warzocha Grzegorz, 2018, "Annual Financial Statements, the Importance of Other Comprehensive Income," Financial Sciences. Nauki o Finansach, Sciendo, volume 23, issue 2, pages 90-101, June, DOI: 10.15611/fins.2018.2.07.
• Coman Dan Marius & Coman Mihaela Denisa & Munteanu Ciprian Costel, 2018, "Integrate CAATS Technologies into Data Selection and Data Analysis," Valahian Journal of Economic Studies, Sciendo, volume 9, issue 1, pages 29-38, April, DOI: 10.2478/vjes-2018-0003.
• Ivan Oana Raluca, 2018, "Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE," Valahian Journal of Economic Studies, Sciendo, volume 9, issue 2, pages 127-138, November, DOI: 10.2478/vjes-2018-0024.
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2018, "On the economics of audit partner tenure and rotation: Evidence from PCAOB data," CFS Working Paper Series, Center for Financial Studies (CFS), number 608.
• Klotz, Michael & Marx, Susanne, 2018, "Projektmanagement-Normen und -Standards," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 10-18-033, revised 2018.

2017

• Peter Gallo & Romana Píchová & Anna Šenková & Daniela Matušíková & Jana Mitríková, 2017, "Techniques And Analysis Of Management Audits," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 132-137, September, DOI: 10.12955/cbup.v5.914.
• Cristina Raluca & Gh. Popescu, 2017, "The Role of Total Quality Management in Developing the Concept of Social Responsibility to Protect Public Interest in Associations of Liberal Professions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue S11, pages 1091-1091.
• Cristina Raluca Popescu & Gheorghe N. Popescu & Veronica Adriana Popescu, 2017, "Assessment of the State of Implementation of Excellence Model Common Assessment Framework (CAF) 2013 by the National Institutes of Research – Development – Innovation in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue 44, pages 1-41, February.
• Ionu? Sp?t?relu, 2017, "Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 191-203, November.
• Oprea Valentin BUSU & Elena Cristina ANDREI, 2017, "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 204-211, November.
• PROJECT MANAGEMENT FROM QUALITY PERSPECTIVE & Adina Mihaela Drãgolici Nu?oaica, 2017, "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 212-221, November.
• Fedaa Abd Almajid Sabbar Alaraji, 2017, "The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 5-24, November.
• Florentina Istrate, 2017, "Consequences Of Fraud At The Presentation Of The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 52-61, November.
• Tatiana Dănescu & Maria-Alexandra Popa & Mariana Vasileva, 2017, "Convergence And Divergence Between The European Directives And European Countries` Financial Audit Legislation: Evidence From Romania And Republic Of Moldova," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 19, pages 1-2.
• Victoria Stanciu & Andrei Tinca, 2017, "Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 147-163, March.
• Slobodan Kacanski, 2017, "The Reputation Driven Interplay of Relationships between Clients and Auditors in an Auditor Selection Process: A Multilevel Network Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 240-267, September.
• Atila Karkacier & Fatih Coskun Ertas, 2017, "Independent Auditing Effect on Investment Decisions of Institutional Investors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 297-319, September.
• George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou, 2017, "The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 434-454, December.
• Mariana MAN & Bogdan RAVA?, 2017, "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 45, issue 1, pages 1-15, March.
• Cristina IOVU, 2017, "Aspects concerning the internal audit of inventories," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 146, pages 276-276.
• Melinda Timea Fülöp & Szabolcs Vilmos Szekely, 2017, "The evolution of the internal auditing function in the context of corporate transparency," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 147, pages 440-440.
• Daniel HOMOCIANU & Dinu AIRINEI, 2017, "The Excel Data Mining Add-in. Applications in audit and financial reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 147, pages 451-451.
• O. J. Ilaboya & M. O. Izevbekhai & G. Ohiokha, 2017, "Determinants Of Abnormal Audit Fees In Nigerian Quoted Companies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 26, issue 1, pages 65-83, june.
• Iryna Kantsir & Marija Plekan, 2017, "Reform Of Regulatory Policy In The Field Of Supervision Of Audit Activity," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-170-174.
• Francois Coetzee & Pieter Buys, 2017, "Independent Review Or Audit? The Sme Implications Worth Pondering," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Гл. Ас. Д-Р Михаил Мусов, 2017, "Общественият Договор На Счетоводството Част I: Ангажиментите На Одиторската Професия," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 1, pages 1-13.
• Гл. Ас. Д-Р Михаил Мусов, 2017, "Общественият Договор На Счетоводството Част Ii: Ангажиментите На Висшето Счетоводно Образование," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 2, pages 1-13.
• Daniel Petru VÂRTEIU, 2017, "The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 186-195.
• Radu-Daniel Loghin, 2017, "The Impact Of European Integration On Romania'S Audit Sector," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 91-98.
• Badea, Georgiana, 2017, "Internal Audit- Pillar Of The Internal/Managerial Control System," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 99-104.
• Izabela Luiza POP, 2017, "Financial Diagnosis as a Tool of Improving the Performance of an Organisation," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, volume 1, issue 1, pages 291-302, October.
• Radu-Daniel LOGHIN, 2017, "The Impact Of Auditor Affiliation On Financial Statement Relevance," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 419-425, December.
• Силвия Костова & Крум Крумов & Пенко Димитров & Любомир Терзиев, 2017, "Правни И Методически Аспекти На Одита Върху Обществените Поръчки," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 24, issue 1 Year 20, pages 92-120.
• Бранимира Колева, 2017, "Ролята На Съществеността И Правилната Оценка На Одиторския Риск При Издаване На Качествен Одиторски Доклад," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 12-38.
• Riana Iren RADU & Iuliana Oana MIHAI, 2017, "Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 146-156.
• Angèle Renaud, 2017, "L’audit environnemental: un dispositif de gestion à l’épreuve de logiques institutionnelles hétérogènes - A Micro-Analysis of Heterogeneous Institutional Logics in the Environmental Audit," Revue Finance Contrôle Stratégie, revues.org, volume 20, issue 3, pages 103-136, September.
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017, "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers, Stanford University, Graduate School of Business, number repec:ecl:stabus:3588, Aug.
• Ach Maulidi, 2017, "The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia's Procurement System: Cases from 2006 to 2012)," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 145-154.
• Toto Rusmanto, 2017, "The Effects of Clients' Characteristics on Auditor Independence: A Perceptual Study," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 408-414.
• Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017, "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 14-19.
• Alireza Vaziri & Kayhan Azadi, 2017, "The Impact of Audit Reports on Financial Information Content," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 304-308.
• Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017, "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 398-403.
• Yana Ermawati & Muhamad Yamin Noch & Zakaria & Arfan Ikhsan & Muammar Khaddafi, 2017, "Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 537-549.
• Totok Budisantoso & Rahmawati Rahmawati & Bandi Bandi & Agung Nur Probohudono, 2017, "Audit Opinion Accuracy, Corporate Governance and Downward Auditor Switching: A Study of Association of Southeast Asian Nations Economics Community," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 5, pages 530-540.
• Ai Ping Teoh & Kaih Yeang Lee & Rajendran Muthuveloo, 2017, "The Impact of Enterprise Risk Management, Strategic Agility, and Quality of Internal Audit Function on Firm Performance," International Review of Management and Marketing, Econjournals, volume 7, issue 1, pages 222-229.
• Mazlina Mustapha & Soh Jin Lai, 2017, "Information Technology in Audit Processes: An Empirical Evidence from Malaysian Audit Firms," International Review of Management and Marketing, Econjournals, volume 7, issue 2, pages 53-59.
• Sutana Narkchai & Faudziah Hanim Binti Fadzil, 2017, "The Communication Skill on the Performance of Internal Auditors in Thailand Public Limited Company," International Review of Management and Marketing, Econjournals, volume 7, issue 4, pages 1-5.
• Zeki DOÐAN & Fatma ÇITAK, 2017, "Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 2, pages 49-62.
• Lee, Hua & Lee, Hsien-Li & Wang, Chen-Chin, 2017, "Engagement partner specialization and corporate disclosure transparency," The International Journal of Accounting, Elsevier, volume 52, issue 4, pages 354-369, DOI: 10.1016/j.intacc.2017.10.001.
• Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017, "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, volume 37, issue C, pages 15-29, DOI: 10.1016/j.adiac.2017.03.001.
• Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017, "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, volume 58, issue C, pages 50-66, DOI: 10.1016/j.aos.2017.03.003.
• Nikbakht, Ehsan & Sarkar, Sayan & Spieler, Andrew C., 2017, "External monitoring of private firms: A cross-country empirical analysis," Global Finance Journal, Elsevier, volume 32, issue C, pages 113-127, DOI: 10.1016/j.gfj.2016.05.003.
• Desai, Renu & Desai, Vikram & Libby, Theresa & Srivastava, Rajendra P., 2017, "External auditors' evaluation of the internal audit function: An empirical investigation," International Journal of Accounting Information Systems, Elsevier, volume 24, issue C, pages 1-14, DOI: 10.1016/j.accinf.2016.12.001.
• Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2017, "The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 1, pages 37-51, DOI: 10.1016/j.jcae.2017.02.001.
• Ittonen, Kim & Tronnes, Per C. & Wong, Leon, 2017, "Substantial doubt and the entropy of auditors’ going concern modifications," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 2, pages 134-147, DOI: 10.1016/j.jcae.2017.05.005.
• Carey, Peter & Liu, Li & Qu, Wen, 2017, "Voluntary corporate social responsibility reporting and financial statement auditing in China," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 3, pages 244-262, DOI: 10.1016/j.jcae.2017.09.002.
• Chen, Yangyang & Ge, Rui & Zolotoy, Leon, 2017, "Do corporate pension plans affect audit pricing?," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 3, pages 322-337, DOI: 10.1016/j.jcae.2017.10.002.
• Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017, "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, volume 41, issue C, pages 23-46, DOI: 10.1016/j.mulfin.2017.05.001.
• Chang, Wen-Ching & Lin, Huey-Yeh & Koo, Meihua, 2017, "The effect of diversification on auditor selection in business groups: A case from Taiwan," International Review of Economics & Finance, Elsevier, volume 49, issue C, pages 422-436, DOI: 10.1016/j.iref.2017.03.003.
• Magnis, Chris & Iatridis, George Emmanuel, 2017, "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, volume 39, issue PA, pages 338-357, DOI: 10.1016/j.ribaf.2016.09.006.
• Masoud, Najeb, 2017, "An empirical study of audit expectation-performance gap: The case of Libya," Research in International Business and Finance, Elsevier, volume 41, issue C, pages 1-15, DOI: 10.1016/j.ribaf.2017.04.012.
• Erick Rading Outa & Peterson Ozili & Paul Eisenberg, 2017, "IFRS convergence and revisions: value relevance of accounting information from East Africa," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 7, issue 3, pages 352-368, August, DOI: 10.1108/JAEE-11-2014-0062.
• Peterson K. Ozili, 2017, "Discretionary provisioning practices among Western European banks," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 9, issue 1, pages 109-118, April, DOI: 10.1108/JFEP-07-2016-0049.
• Mishari M. Alfraih, 2017, "Does ownership structure affect the quality of auditor pair composition?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 15, issue 2, pages 245-263, July, DOI: 10.1108/JFRA-08-2015-0076.
• E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin, 2017, "Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 257-266.
• Munawarah & Muhammad Din & Fatlina Zainuddin & Harjum Muharam, 2017, "What Effects Do Privatisation Policies Have on Corporate Governance of State-Owned Enterprises?," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4A, pages 124-132.
• Anna Peta, 2017, "I controlli interni gestionali nella PA: criticit? e correttivi di un sistema in continua evoluzione," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2017, issue 1, pages 97-132.
• Maxim A. Bundin & Eugene M. Gutzŕit & Anton M. Maryasin, 2017, "Survey as a Tool for Assessing the State of the Audit Services Market," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 107-118, June.
• Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017, "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business, Universidade de Vigo, GEN - Governance and Economics research Network, number 1701, Oct.
• Atika Zarefar, 2017, "The Influence of Ethics and Locus of Control to Do Whistleblowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr131, Apr.
• Siti Maria Wardayati, 2017, "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr137, Jul.
• Nunung Nuryani, 2017, "Value Relevance of Firms� Reportable Segment Profit or Loss Reconciliation," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr140, Jun.
• Astrid Rudyanto, 2017, "Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr147, Dec.
• Yurniwati, 2017, "The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr457, Jan.
• Friska Firnanti, 2017, "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number gjbssr484, Jun.
• Hendrian, 2017, "Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr135, Dec.
• Iwasaki, Ichiro, 2017, "Corporate Governance System and Regional Heterogeneity: Evidence from East and West Russia," RRC Working Paper Series, Russian Research Center, Institute of Economic Research, Hitotsubashi University, number 72, Nov.
• Olena Vakulchyk & Valeriya Fesenko, 2017, "Development of Audit of Foreign Economic Transactions According to Dynamics of Current Processes in Fiscal Control Area," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 133-140, June.
• Yuliya Bondar, 2017, "Development of Approaches to the Interpretation of Essence and Role of Documentation in Audit," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 140-147, September.
• Tetiana Demyanenko, 2017, "Internal Audit in Agricultural Enterprises: Organizational and Managerial Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 148-153, September.
• Salem Lotfi Boumediene & Emna Boumediene & Ikram Amara, 2017, "The Impact Of Fair Value On Audit Quality: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, volume 9, issue 1, pages 29-38.
• Min-Ning Lee & Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2017, "Gender Pay Gap And Discrimination In Taiwanese Auditing Industry," Global Journal of Business Research, The Institute for Business and Finance Research, volume 11, issue 3, pages 1-11.
• Nirosh Kuruppu & Peter Oyelere, 2017, "An Examination Of Students’ Attitudes And Perceptions Towards Incorporating Computer Assisted Audit Techniques In An Undergraduate Auditing Course," Global Journal of Business Research, The Institute for Business and Finance Research, volume 11, issue 3, pages 55-71.
• Maria H. Sanchez, & Kathleen Dunne, 2017, "An Empire Built On A Lie €“ The Peregrine Fraud: A Case Study On Confirmations As Audit Evidence," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 8, issue 1, pages 49-55.
• Luminita IONESCU, 2017, "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 4, issue 1, pages 220-227, November.
• Selcuk KENDIRLI & Harun KISACIK & Hulya CAGIRAN KENDIRLI, 2017, "The Frauds and Errors in Auditing: A Case Study in Corum Area," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 4, issue 1, pages 228-240, November.
• Loukas Balafoutas & Simon Czermak & Marc Eulerich & Helena Fornwagner, 2017, "Incentives for dishonesty: An experimental study with internal auditors," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2017-06, Apr.
• José A. Álvarez-Jareño & Elena Badal-Valero & José Manuel Pavía, 2017, "Using machine learning for financial fraud detection in the accounts of companies investigated for money laundering," Working Papers, Economics Department, Universitat Jaume I, Castellón (Spain), number 2017/07.
• Ping-Lung Huang & Bruce C.Y. Lee & Chen-Song Wang & Chi-Te Sun, 2017, "Relative Importance of the Factors under the ISO-10015 Quality Management Guidelines that Influence the Service Quality of Certification Bodies," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, volume 13, issue 1, pages 105-137, February.
• Abdullah AL-Mutairi & Kamal Naser & Naser Al-Enazi, 2017, "An Empirical Investigation of Factors Affecting Audit Fees: Evidence from Kuwait," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 23, issue 3, pages 333-347, August, DOI: 10.1007/s11294-017-9649-5.
• Marius Gros & Sebastian Koch & Christoph Wallek, 2017, "Internal audit function quality and financial reporting: results of a survey on German listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 21, issue 2, pages 291-329, June, DOI: 10.1007/s10997-016-9342-8.
• Sharad Asthana, 2017, "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 4, pages 1003-1030, May, DOI: 10.1007/s11156-016-0576-y.
• Hanwen Chen & Wang Dong & Hongling Han & Nan Zhou, 2017, "A comprehensive and quantitative internal control index: construction, validation, and impact," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 2, pages 337-377, August, DOI: 10.1007/s11156-016-0593-x.
• Alfio Marazzi & Yves Tillé, 2017, "Using past experience to optimize audit sampling design," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 2, pages 435-462, August, DOI: 10.1007/s11156-016-0596-7.
• Jian Cao & Thomas R. Kubick & Adi N. S. Masli, 2017, "Do corporate payouts signal going-concern risk for auditors? Evidence from audit reports for companies in financial distress," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 3, pages 599-631, October, DOI: 10.1007/s11156-016-0602-0.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2017, "Internal Audit – Determinant Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 55-63, March.
• Dan Ioan Topor, 2017, "Theoretical Considerations Regarding Identification and Analysis of Risks to Develop the Audit Program of a Public Institution," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 1, pages 97-107, March.
• Fuminobu Mizutani, 2017, "Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 5, issue 2, pages 1-6, April.
• Riana Iren RADU & Iuliana Oana MIHAI, 2017, "Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity," Proceedings RCE 2017, Editura Lumen, pages 146-156, November, DOI: https://doi.org/10.18662/lumproc.rc.
• Eva-Maria COJOCARU & Victorita STEFANESCU, 2017, "Strategic Management of Cerebral Arachnoid Cysts in Children in the Era of Globalisation," Proceedings RCE 2017, Editura Lumen, pages 157-163, November, DOI: https://doi.org/10.18662/lumproc.rc.
• Judit Füredi-Fülöp, 2017, "Factors Leading to Audit Expectation Gap: An Empirical Study in a Hungarian Context," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 13, issue 02, pages 13-23.
• M. Huzaila-Majid & Kuppusamy Singaravelloo, 2017, "Budgetary Mismanagement: A Qualitative Study of the Malaysian Public Sector," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, volume 54, issue 2, pages 255-267, December, DOI: 10.22452/MJES.vol54no2.5.
• Anahí Briozzo & Diana Albanese & Diego Santolíquido, 2017, "Gobierno corporativo, financiamiento y género: un estudio de las pymes emisoras de títulos en los mercados de valores argentinos," Contaduría y Administración, Accounting and Management, volume 62, issue 2, pages 7-8, Abril-Jun.
• Anahí Briozzo & Diana Albanese & Diego Santolíquido, 2017, "Corporate governance, financing and gender: A study of SMEs from Argentinean Securities Markets," Contaduría y Administración, Accounting and Management, volume 62, issue 2, pages 9-10, Abril-Jun.
• Gholamhossein Mahdavi & Abbas Ali Daryaei, 2017, "Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing," Contaduría y Administración, Accounting and Management, volume 62, issue 3, pages 1019-1040, Julio-Sep.
• Brandon Gipper & Luzi Hail & Christian Leuz, 2017, "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 24018, Nov.
• Miroslava Peicheva & Hristina Harizanova & Albena Kraeva-Miteva, 2017, "Study of the Social Audit and Standards for Social and Environmental Responsibility - Case Study of Bulgaria," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 449-474, September.
• Anna Banociova & Radoslav Tusan, 2017, "Using Audit Methods In The Auditing Of Non-Current Assets Of The Municipality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 215-226, July.
• Gherai Dana Simona & Tara Ioan Gheorghe & Matica Diana Elisabeta, 2017, "Perspectives In The Application Of The Internationale Standards Of Supreme Audit Intstitutions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 347-353, July.
• Laura-Alexandra Mortura, 2017, "Analisys Of Financial Position In Determining The General Inherent Risk," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 433-442, July.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Drăgoi Mihaela Cristina, 2017, "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 435-438, June.
• Mortură Laura-Alexandra, 2017, "Amendments to the Audit Report for the Review of International Standards on Auditing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 539-544, June.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2017, "Internal Audit Role in Cybersecurity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 510-513, December.
• CărăuÈ™u Dumitru-NicuÈ™or, 2017, "Financial Contagion in the Recent Financial Crisis: Evidence from the Romanian Capital Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 519-524, December.
• Ciocan Claudia Cătălina, 2017, "Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 525-530, December.
• Imbrescu Carmen Mihaela & PeÈ›a Crina, 2017, "Internal Audit: “A Necessary Evil†or A Creator of Added Value?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 571-575, December.
• Mortură Laura-Alexandra, 2017, "Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 588-592, December.
• State Violeta & Tănase Loredana Cristina & Voinea Cristina Maria, 2017, "The Perception of the Internal Managerial Control System – the Case of the Romanian Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 649-654, December.
• Terinte Paula-Andreea & CărăuÈ™u Dumitru-NicuÈ™or, 2017, "Vulnerabilities and Risks in Romanian Public Financial Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 662-666, December.
• Vârteiu Daniel Petru & Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2017, "Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 691-696, December.
• Igor Pustylnick, 2017, "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 1, pages 83-97, March, DOI: 10.24136/oc.v8i1.6.
• Bogdan Răvaş & Cristian Ilioni, 2017, "Study Regarding the Internal Management Control at the Level of the Cities in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 263-270.
• Bogdan Răvaş, 2017, "Study on Planning the Internal Public Audit Missions at the Level of the Municipalities of Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 2, pages 227-236.
• Ioan Ovidiu SPĂTĂCEAN, 2017, "The Impact of Corporate Governance Failure for Investment Firms - Harinvest Case," 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 41-62, December.
• Ioan Ovidiu SPĂTĂCEAN & Andreea Loredana GHIORGHIȚĂ, 2017, "Empirical Research on Corporate Governance Measurement in Relation with EU Macro Infrastructure," 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 75-98, December.
• zainal, nursyafikin, 2017, "The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd," MPRA Paper, University Library of Munich, Germany, number 78391, Mar.
• Cakir, Murat, 2017, "What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed," MPRA Paper, University Library of Munich, Germany, number 79784, Jun.
• Meira, Liliana & Peixoto, Joao Paulo, 2017, "Qual a importância da Auditoria Operacional nas PME Portuguesas?
  [The importance of the operational audit of Portuguese SMEs]," MPRA Paper, University Library of Munich, Germany, number 80113, Jul.
• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017, "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper, University Library of Munich, Germany, number 81113, Sep, revised 04 Sep 2017.
• Ozili, Peterson K, 2017, "Discretionary Provisioning Practices among Western European Banks," MPRA Paper, University Library of Munich, Germany, number 92645.
• Ozili, Peterson K, 2017, "Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions," MPRA Paper, University Library of Munich, Germany, number 92646.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Iddrisu, Nasiru Alhassan & Adam, Jamaldeen & Sumaila, Mujeeb Rahman, 2017, "The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry," MPRA Paper, University Library of Munich, Germany, number 95116, Jun.
• Vaclav Kupec, 2017, "Digital Possibilities of Internal Audit," ACTA VSFS, University of Finance and Administration, volume 11, issue 1, pages 28-44.
• Marek Jošt, 2017, "The Development of Legislation of Foundations in the Czech Republic since 1990 until now with a Focus on Transparency
  [Vývoj legislativní úpravy nadací v České republice od roku 1990 do současnosti se zaměřením na transparentnost]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2017, issue 4, pages 5-23, DOI: 10.18267/j.cfuc.502.
• Tatiana Dolgikh, 2017, "Does the Auditor Have a Direct Influence on the Financial Statement Quality?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 2, pages 73-90, DOI: 10.18267/j.efaj.182.
• Dirk Beerbaum & Maciej Piechocki & Christoph Weber, 2017, "Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 3, pages 33-52, DOI: 10.18267/j.efaj.186.
• Sofyan Hadinata, 2017, "Kontribusi Audit Internal Terhadap Managemen Risiko," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 1, issue 1, pages 53-73.
• Tobias Jochem, 2017, "Eco-Management and Audit Scheme (EMAS) für die aus dem Gastgewerbe stammenden Projektteilnehmer von "Sustainable Bonn – Konferenzort der Nachhaltigkeit"," IZNE Working Paper Series, International Centre for Sustainable Development (IZNE), Bonn-Rhein-Sieg University of Applied Sciences, number 17/8, Oct, DOI: 10.18418/978-3-96043-037-7.
• Beata Czuba-Kulisinska & Mariusz Staskiewicz, 2017, "Evaluating the effectiveness of risk management with the use of internal audit in the public sector units Silesian region (Ocena efektywnosci zarzadzania ryzykiem z wykorzystaniem audytu wewnetrznego ," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 24, pages 124-130.
• Marin Popescu & Silvia Mihaela Popescu & Maria Daniela Galca, 2017, "The Internal Control Management Development Strategy in Romania," Working papers Globalization - Economic, Social and Moral Implications, April 2017, Research Association for Interdisciplinary Studies, number 14, Jan, DOI: 10.5281/zenodo.581779.
• Robert Gabriel Dragomir, 2017, "The Auditof the Quality Control Systemwithin the Information Technology Field," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 6, issue 2, pages 45-54, June.
• Christoph Pelger & Markus Grottke, 2017, "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, volume 10, issue 2, pages 307-336, October, DOI: 10.1007/s40685-017-0046-y.
• Zeinab Azami & Tabandeh Salehi, 2017, "The relationship between audit report delay and investment opportunities," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 7, issue 3, pages 437-449, December, DOI: 10.1007/s40821-016-0070-4.
• Patrick Velte & Martin Stawinoga, 2017, "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, volume 87, issue 8, pages 1017-1066, November, DOI: 10.1007/s11573-016-0844-2.
• Patrick Velte & Martin Stawinoga, 2017, "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 28, issue 3, pages 275-320, October, DOI: 10.1007/s00187-016-0235-4.
• Clive S. Lennox & Asad Kausar, 2017, "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, volume 22, issue 1, pages 185-216, March, DOI: 10.1007/s11142-016-9382-y.
• Joseph Gerakos & Chad Syverson, 2017, "Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1582-1594, December, DOI: 10.1007/s11142-017-9418-y.
• Qiang Guo & Christopher Koch & Aiyong Zhu, 2017, "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1595-1627, December, DOI: 10.1007/s11142-017-9429-8.
• Ljubisavljević Snežana & Ljubisavljević Luka & Jovanović Dejan, 2017, "Environmental Audit for Environmental Improvement and Protection," Economic Themes, Sciendo, volume 55, issue 4, pages 521-538, December, DOI: 10.1515/ethemes-2017-0029.
• Tănase Loredana Cristina & State Violeta, 2017, "Study Regarding the Process of Identifying and Evaluating Risks in a Public Entity," Valahian Journal of Economic Studies, Sciendo, volume 8, issue 2, pages 41-48, October, DOI: 10.1515/vjes-2017-0017.
• Ljubisavljević, Snežana & Grbić, Milka, 2017, "External Audit of Public Finance in Function of Macroeconomic Stability," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2017), Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Dubrovnik, Croatia, 7-9 September 2017".
• Henselmann, Klaus & Haller, Stefanie, 2017, "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2017-1.

2016

• Elena Doina Dascalu & Nicu Marcu & Ioan Hurjui, 2016, "Performance Management and Monitoring of Internal Audit for the Public Sector in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 18, issue 43, pages 691-691, August.
• PAula Andreea TERINTE, 2016, "Content Analysis Of Ceo Statement And Auditor`S Recommendation: A Case Study Of Banca Transilvania," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 9, issue 9, pages 93-107, June.
• Marioara Avram & Valeriu Brabete & Maria Negril? & ?erban Claudiu, 2016, "Conceptual Nuances Of Amortization Process Terminology," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 101-112.
• Marian Sabin Constantin, 2016, "Title Compliance Function Audit In Commercial Banks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 19-28.
• Adriana Cr?i?ar & Mirela Sichigea, 2016, "The Restatements Impact Of The Real Estate On The Inheritance Structure," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 29-40.
• Lauren?iu Radu, 2016, "The potential of tourism in the Region of Southwest Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 327-335.
• Fedaa Abd Almajid Sabbar Alaraji & Andrea Gabriela Ponorîc? & Ahmed Hamid Juhi Al Saedi & Elena Iuliana Ion, 2016, "Evaluating The Role Of The Regulators Of The External Audit Profession In Achieving The Audit Quality In Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 59-70.
• Attila Tamas-Szora, 2016, "Views on the Credibility of the Nonfinancial Information – New approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 51-63, November.
• Adela Socol, 2016, "Banking Audit - Towards a Higher Degree of Harmonization," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 7-20, November.
• Aslı TÃœREL & Ferhan Emir TUNCAY, 2016, "An Empirical Analysis Of Audit Delay In Turkey," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 18, pages 1-7.
• Fatih Coskun Ertas & Atila Karkacier, 2016, "Effects of Turkish Accounting Standards Application on Independent Audit Procedures," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 15, issue 4, pages 710-731, December.
• Ender Coskun & Abdulvahap Ozcan, 2016, "Finansal Sikinti Surecinde Sirketlerin Etkinlik Duzeylerinin Belirlenmesi," EconWorld Working Papers, WERI-World Economic Research Institute, number 16001, Apr, revised Apr 2016, DOI: 10.22440/EconWorld.WP.2016.001.
• Sanja Sever Mališ, 2016, "Transposition of the new European Union audit regulation into the Croatian national law," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 12, issue 143, pages 1213-1213.
• Eugeniu TURLEA & Mihaela MOCANU, 2016, "The profile of the internal auditor in the Romanian banking sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 12, issue 143, pages 1235-1235.
• Kartika Djati & Rahmawati & Payamta & Lia Uzliawati, 2016, "Auditors’ and auditees’ perception on the internal audit quality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 12, issue 143, pages 1246-1246.
• Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016, "The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 133, pages 1-65, January.
• Cristina CARANICA, 2016, "Research Regarding the Use of IT Instruments in Financial Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 133, pages 1-95, January.
• Florin DOBRE, 2016, "Interdependencies between corporate governance and financial audit: evidence from the Romanian Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 134, pages 206-206, January.
• Laura-Diana RADU, 2016, "The impact of auditing on green information and communication technologies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 134, pages 217-217, January.
• Salau ABDULMALIK O. & Ayoib CHE AHMAD, 2016, "Boardroom diversity and audit fees: director ethnicity, independence and nationality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 136, pages 413-413, Aprilie.
• Emilia VASILE & Daniela MITRAN, 2016, "The relationship between the audit committee," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 137, pages 518-518, April.
• Elena Doina DASCALU, 2016, "Factors supporting an adequate sizing of internal audit departments in the public sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 138, pages 642-642, June.
• Iurii N. GUZOV, 2016, "History of auditing in Russia. Periodization and challenges of development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 138, pages 651-651, June.
• Mihaela MOCANU & Aureliana-Geta ROMAN, 2016, "Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 138, pages 659-659, June.
• Sînziana-Maria RÎNDA?U, 2016, "Information security – a new challenge for the young and future financial auditors," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 138, pages 670-670, June.
• Marioara AVRAM & Veronel AVRAM, 2016, "Considerations regarding the regulation, accounting and audit of bank deposits," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 139, pages 781-781.