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
/ / / M48: Government Policy and Regulation

2018

• 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.
• Maria Ciurea, 2018, "Considerations on the Need to Implement International Accounting Standards for the Public Sector in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 1, pages 35-44.
• 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.
• 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.
• ahmadu, aminu & Md. Harashid, Haron & Azlan, Amran, 2018, "Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence," MPRA Paper, University Library of Munich, Germany, number 85557, Jan.
• 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.
• Osro, Siti Aisah & Nasution, Harmein & Sadalia, Isfenti, 2018, "The influence of emotional intelligence on the performance of health department officers of Deli Serdang regency," MPRA Paper, University Library of Munich, Germany, number 92359, Sep.
• Георгиева, Даниела, 2018, "Модел На Счетоводна Политика На Юридическо Лице С Нестопанска Цел По Примера На Сдруженията
  [A model of accounting policy of non-profit organization: on the example of associations]," MPRA Paper, University Library of Munich, Germany, number 94168, revised 2018.
• Miroslav Pavlak & Nadezda Petru, 2018, "Start-up Ecosystem Support in the Czech Republic," ACTA VSFS, University of Finance and Administration, volume 12, issue 2, pages 165-190.
• Marcela Zárybnická Žárová, 2018, "Do Czech small and medium-sized companies disclose non-financial information?
  [Zveřejňují střední a malé podniky v ČR nefinanční informace?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 4, pages 71-83, DOI: 10.18267/j.cfuc.523.
• Tomáš Buus, 2018, "The selected issue of sworn experts' regulation amendment
  [K vybraným otázkám novelizace regulace činnosti znalců]," Oceňování, Prague University of Economics and Business, volume 11, issue 3, pages 3-14, DOI: 10.18267/j.ocenovani.213.
• Jan Tuček & Jana Skálová, 2018, "Mezinárodní srovnání výkonu profese daňového poradce ve vybraných zemích," Současná Evropa, Prague University of Economics and Business, volume 2018, issue 1, pages 57-70.
• Ayşegül İpek & Fehmi Ali Ildır, 2018, "Accounting for Exchange Risk Management Activities under the Scope of International Accounting Standards," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 235-251.
• Hakan Ozkaya, 2018, "Effect of Mandatory IFRS Adoption on Cost of Debt in Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 9, issue 3, pages 579-588.
• Csaba FOGARASSY & Éva NEUBAUER & Hasan MANSUR & Anita TANGL & Judit OLÁH & József POPP, 2018, "The Main Transition Management Issues And The Effects Of Environmental Accounting On Financial Performance– With Focus On Cement Industry," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2018, issue 31, pages 52-66, December.
• Jan Turyna & Monika Koeppl-Turyna, 2018, "Public Sector Accounting in the European Union Member States – Assessment of Practices and Their Compatibility with IPSAS (Rachunkowosc w instytucjach sektora publicznego krajow Unii Europejskiej – proba oceny wybranych rozwiazan i ich zgodnosci z IP," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 72, pages 34-61.
• Georgios Georgakopoulos, 2018, "Risk, Risk Conflicts, Sub-Politics and Social and Environmental Accounting and Accountability in Scottish Salmon Farming," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 68, issue 2-3, pages 1-1, April-Sep.
• Georgia Pazarzi & John Sorros, 2018, "The Effect of R&D Expenses on Earnings and Market Value," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 68, issue 2-3, pages 39-47, April-Sep.
• Kerstin Lopatta & Katarina Böttcher & Reemda Jaeschke, 2018, "When labor representatives join supervisory boards: empirical evidence of the relationship between the change to parity codetermination and working capital and operating cash flows," Journal of Business Economics, Springer, volume 88, issue 1, pages 1-39, January, DOI: 10.1007/s11573-017-0860-x.
• Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2018, "Corporate governance, capital market orientation and firm performance: empirical evidence for large publicly traded German corporations," Journal of Business Economics, Springer, volume 88, issue 2, pages 203-252, February, DOI: 10.1007/s11573-017-0873-5.
• Hong V. Nguyen, 2018, "Hedging and hedging effectiveness under required disclosures: a study of the impact of derivatives use on capital investment," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 42, issue 3, pages 471-491, July, DOI: 10.1007/s12197-017-9399-5.
• Berend van der Kolk & Wesley Kaufmann, 2018, "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 29, issue 2, pages 93-113, August, DOI: 10.1007/s00187-018-0265-1.
• 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.
• Christian Leuz, 2018, "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, volume 48, issue 5, pages 582-608, July, DOI: 10.1080/00014788.2018.1470151.
• Khoirul Aswar & Siti Zabedah Saidin, 2018, "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 11, issue 3, pages 24-30, December.
• María Begoña Villarroya Lequericaonandia & Sofía Ramos Sánchez, 2018, "¿Proporciona la normativa contable española para organizaciones no gubernamentales el marco conceptual idóneo para la presentación de información económico financiera transparente? Similitudes y diferencias con la normativa internacional aplicada por," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 128, pages 212-247, DOI: 10.5209/REVE.60736.
• Pietro Lanzini & Daniel Pinheiro & Eduardo Jara, 2018, "Sustainable mobility in Florian—polis: A commuter-based empirical investigation," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 01, Jan.
• 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, Paradigm, volume 65, issue 2, pages 119-138, June, DOI: 10.2478/saeb-2018-0012.
• Muñoz Francisco Flores & Valentinetti Diego & Rodríguez María Mora & Nieto Ángel Mena, 2018, "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business, Paradigm, volume 65, issue 4, pages 497-514, December, DOI: 10.2478/saeb-2018-0025.
• Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018, "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Paradigm, volume 5, issue 52, pages 25-39, January, DOI: 10.2478/ceej-2018-0006.
• Suzuki Yasushi & Hasan A K M Kamrul, 2018, "An Analysis of Codified Corporate Governance Practices in the Banking Industry: The Case Study of Bangladesh," Financial Internet Quarterly (formerly e-Finanse), Paradigm, volume 14, issue 3, pages 60-75, September, DOI: 10.2478/fiqf-2018-0020.
• Prewysz-Kwinto Piotr, 2018, "The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect," Financial Sciences. Nauki o Finansach, Paradigm, volume 23, issue 2, pages 47-59, June, DOI: 10.15611/fins.2018.2.04.
• Warzocha Grzegorz, 2018, "Annual Financial Statements, the Importance of Other Comprehensive Income," Financial Sciences. Nauki o Finansach, Paradigm, volume 23, issue 2, pages 90-101, June, DOI: 10.15611/fins.2018.2.07.
• Piechocka-Kałużna Agnieszka, 2018, "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Paradigm, volume 23, issue 4, pages 89-101, December, DOI: 10.15611/fins.2018.4.06.
• Stoica Raluca & Stefan Veronica, 2018, "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems," Valahian Journal of Economic Studies, Paradigm, volume 9, issue 2, pages 83-94, November, DOI: 10.2478/vjes-2018-0020.
• Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018, "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series, Center for Financial Studies (CFS), number 591.
• Leuz, Christian & Meyer, Steffen & Muhn, Maximilian & Soltes, Eugene & Hackethal, Andreas, 2018, "Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation," CFS Working Paper Series, Center for Financial Studies (CFS), number 609.
• Leuz, Christian & Granja, João, 2018, "The death of a regulator: Strict supervision, bank lending and business activity," CFS Working Paper Series, Center for Financial Studies (CFS), number 610.
• Leuz, Christian, 2018, "Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research," CFS Working Paper Series, Center for Financial Studies (CFS), number 611.

2017

• Anna Loukianova & Egor Nikulin & Alexander Kanivetc, 2017, "Deoffshorization Policy: Case Of Russian Companies," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 279-285, September, DOI: 10.12955/cbup.v5.939.
• Sergey Oparin & Nikolay Chepachenko & Marina Yudenkо, 2017, "The Role Of Social Institutions In The Activity Of Entrepreneurs In The Construction Sector," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 337-342, September, DOI: 10.12955/cbup.v5.948.
• 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.
• Catalin Nicolae Albu & Karol Marek Klimczak, 2017, "Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 221-228, June.
• Merve Kilic & Ali Uyar, 2017, "Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 313-339, June.
• Ioana Ignat & Liliana Feleaga, 2017, "A European Map Regarding the Strictness of the Transfer Pricing Regulations," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 534-559, December.
• Stephen G. Ryan, 2017, "Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?," Annual Review of Financial Economics, Annual Reviews, volume 9, issue 1, pages 1-20, November, DOI: 10.1146/annurev-financial-110716-03.
• Ioana NEACSU & Liliana FELEAGA, 2017, "Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 1-65, February.
• 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.
• Iryna Ksonzhyk & Maryna Dubinina, 2017, "Monitoring Of The Activity Of Public Procurement System In Countries Of European Union And Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-238-243.
• Darya Trachova, 2017, "Role Of State Protectionism In Depreciation Policy Formation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-407-411.
• Fabrizio Dabbene & Marco Roberti Vittory, 2017, "Ifrs 9, the deep impact on credit risk and banking business," BANCARIA, Bancaria Editrice, volume 4, pages 2-17, April.
• Prasanna Krishna & Ramanathan Geeta & Arora Bharat, 2017, "Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India," Review of Economics & Finance, Better Advances Press, Canada, volume 9, pages 57-70, August.
• 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.
• Benjamin H Cohen & Gerald A. Edwards, Jr., 2017, "The new era of expected credit loss provisioning," BIS Quarterly Review, Bank for International Settlements, March.
• BOIA Madalina, 2017, "Economic And Social Environment - Global Outlook 2016 And Beyond," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 1, pages 8-21, April.
• Biondi Yuri & Boisseau-Sierra Marion, 2017, "Pension Obligations in the European Union: A Case Study for Accounting Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 3, pages 1-27, December, DOI: 10.1515/ael-2017-0027.
• Gheorghe, Holt, 2017, "Economic Result Under The Influence Of Specific Accounting Principles," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 194-197.
• Gheorghe, Holt, 2017, "International Accounting Harmonization Process Influences On The Evolution Of Romanian Accounting System," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 198-202.
• Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017, "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS41, May.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017, "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS42, May.
• Wolfram F. Richter, 2017, "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series, CESifo, number 6564.
• Mentor ISUFAJ, 2017, "Fiscal Autonomy of Local Government Governance Flexibility and Responsiveness," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, volume 1, issue 1, pages 20-27, October.
• Claudia Orellana Fuentes & Digna Az�a �lvarez, 2017, "Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético," Estudios Gerenciales, Universidad Icesi, volume 33, issue 142, pages 102-111.
• Maria del Rocio Moreno-Enguix & Ester Gras-Gil & Joaquin Hernandez-Fernandez, 2017, "An Explanation of Management of Local Governments in Spain Based on the Structure of the Internal Control System," Annals of Economics and Finance, Society for AEF, volume 18, issue 2, pages 393-410, November.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017, "Theoretical bases on the nature of goodwill," Turkish Economic Review, EconSciences Journals, volume 4, issue 4, pages 419-428, December.
• Калин Калев, 2017, "Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 39-62.
• Maurer, Henri & Keweloh, Sascha, 2017, "Quality enhancements in Government Finance Statistics since the introduction of the euro - Econometric evidence," Statistics Paper Series, European Central Bank, number 26, Nov.
• Mohammad Enamul Hoque, 2017, "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 1, pages 241-248.
• Mondher Kouki, 2017, "Earnings and Dividend Announcements: Are They Interactive? Evidence from the French Context," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 7, issue 1, pages 387-393.
• Anis Chariri & Indira Januarti & Etna Nur Afri Yuyetta, 2017, "Firm Characteristics, Audit Committee, and Environmental Performance: Insights from Indonesian Companies," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, volume 7, issue 6, pages 19-26.
• Ali Deran & Abitter Özulucan & Seçkin Arslan, 2017, "Araþtýrma ve Geliþtirme Giderlerinin Vergi Mevzuatý, Ar-Ge Ýle Ýlgili Yasal Düzenlemeler; Tekdüzen Muhasebe Sistemi ve 38 No’lu Türkiye Muhasebe Standardýna Göre Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 5, issue 4, pages 27-43.
• Bierey, Martin & Schmidt, Martin, 2017, "Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds," The International Journal of Accounting, Elsevier, volume 52, issue 2, pages 122-141, DOI: 10.1016/j.intacc.2017.01.002.
• Lord, Richard A. & Saito, Yoshie, 2017, "Refocusing through discontinued operations in response to acquisitions and diversification," Advances in accounting, Elsevier, volume 37, issue C, pages 71-84, DOI: 10.1016/j.adiac.2017.04.001.
• 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.
• Elnahas, Ahmed M. & Kabir Hassan, M. & Ismail, Ghada M., 2017, "Religion and mergers and acquisitions contracting: The case of earnout agreements," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 221-246, DOI: 10.1016/j.jcorpfin.2016.11.012.
• Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik, 2017, "Is the SEC captured? Evidence from comment-letter reviews," Journal of Accounting and Economics, Elsevier, volume 64, issue 1, pages 98-122, DOI: 10.1016/j.jacceco.2017.06.002.
• Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark, 2017, "The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records," Journal of Accounting and Economics, Elsevier, volume 64, issue 2, pages 284-304, DOI: 10.1016/j.jacceco.2017.08.001.
• Hung, Shengmin & Qiao, Zheng, 2017, "Shadows in the Sun: Crash risk behind Earnings Transparency," Journal of Banking & Finance, Elsevier, volume 83, issue C, pages 1-18, DOI: 10.1016/j.jbankfin.2017.06.007.
• Unsal, Omer & Hassan, M. Kabir & Zirek, Duygu, 2017, "Product recalls and security prices: New evidence from the US market," Journal of Economics and Business, Elsevier, volume 93, issue C, pages 62-79, DOI: 10.1016/j.jeconbus.2017.07.003.
• Hwang, Byoung-Hyoun & Kim, Hugh Hoikwang, 2017, "It pays to write well," Journal of Financial Economics, Elsevier, volume 124, issue 2, pages 373-394, DOI: 10.1016/j.jfineco.2017.01.006.
• 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.
• Bose, Sudipta & Saha, Amitav & Khan, Habib Zaman & Islam, Shajul, 2017, "Non-financial disclosure and market-based firm performance: The initiation of financial inclusion," Journal of Contemporary Accounting and Economics, Elsevier, volume 13, issue 3, pages 263-281, DOI: 10.1016/j.jcae.2017.09.006.
• 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.
• 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.
• Grietjie Verhoef & Grant Samkin, 2017, "The accounting profession and education," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, volume 30, issue 6, pages 1370-1398, August, DOI: 10.1108/AAAJ-08-2015-2192.
• Jacqueline Birt & Mahesh Joshi & Michael Kend, 2017, "Segment reporting in a developing economy: the Indian banking sector," Asian Review of Accounting, Emerald Group Publishing Limited, volume 25, issue 1, pages 127-147, February, DOI: 10.1108/ARA-06-2015-0064.
• Malek Alsharairi & Robert Dixon & Radhi Al-Hamadeen, 2017, "Event-specific earnings management: additional evidence from US M&A pre-and post-SOX," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 15, issue 1, pages 78-98, April, DOI: 10.1108/JFRA-11-2015-0097.
• Dody Hapsoro & Tulus Suryanto, 2017, "Consequences of Going Concern Opinion for Financial Reports of Business Firms and Capital Markets with Auditor Reputation as a Moderation Variable - An Experimental Study," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2A, pages 197-223.
• Jullie Jeanette Sondakh, 2017, "Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2A, pages 48-64.
• Anis Chariri & Indira Januarti, 2017, "Audit Committee Characteristics and Integrated Reporting:Empirical Study of Companies Listed on the Johannesburg Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4B, pages 305-318.
• Fabio Fiorillo & Cristina Muscillo & Stefania Taralli, 2017, "Misure di benessere dei territori e programmazione strategica: il livello comunale," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2017, issue 1, pages 61-96.
• Fabio Moliterni, 2017, "Sustainability-oriented Business Model Innovation: Context and Drivers," Working Papers, Fondazione Eni Enrico Mattei, number 2017.45, Sep.
• Farida Titik Kristanti, 2017, "Corporate Governance, Financial Ratios, Political Risk and Financial Distress, A Survival Analysis," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr130, Apr.
• Dyah Setyaningrum, 2017, "E-Government as an Anti-Corruption Tool: Experience from Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr149, Dec.
• Jones Heese & Mozaffar Khan & Karthik Ramanna, 2017, "Is the SEC Captured? Evidence from Comment-Letter Reviews," Harvard Business School Working Papers, Harvard Business School, number 17-087, Apr.
• Jonas Heese, 2017, "The Role of Overbilling in Hospitals’ Earnings Management Decisions," Harvard Business School Working Papers, Harvard Business School, number 18-026, Sep.
• 植杉, 威一郎 & 中島, 賢太郎 & 細野, 薫, 2017, "減損会計は企業投資行動に影響を及ぼすか," HIT-REFINED Working Paper Series, Institute of Economic Research, Hitotsubashi University, number 70, Oct.
• Andrei – Mihai Cristea, 2017, "The Approach of the Accounting Information throught the Prism of Managerial Accounting," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 3, pages 15-19, September.
• Andrei – Mihai Cristea, 2017, "The Content and Quality of the Information Contained in the Financial Statements," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 4, pages 17-20, December.
• Yevheniya Kaliuha & Yuliya Shenderivska, 2017, "Valuation of Biological Assets as the Element of Accounting Method," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 33-39, December.
• Ping Wang, 2017, "The Effect Of Accounting-Based Debt Covenant Disclosures On Shareholder Wealth," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 11, issue 2, pages 61-78.
• Estela Martínez Silverio & Karla Liliana Haro Zea & María Esther López Sánchez, 2017, "Impact Of The Federal Law For Prevention And Identification Of Operations With Illegal Resources To Taxpayers Who Develop Vulnerable Activities, Impacto De La Ley Federal Para La Prevención E Identificación De Operaciones Con Recursos De Procedencia ," Revista Global de Negocios, The Institute for Business and Finance Research, volume 5, issue 1, pages 1-15.
• Sergio Lagunas Puls & Julio Cesar Ramirez Pacheco, 2017, "Expectativas para operaciones financieras en los Sectores Vulnerables mediante Matrices de Transición," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 12, issue 2, pages 71-101, Abril-Jun.
• Gheorghe ZAMAN & Luminita IONESCU, 2017, "Accounting culture for preventing discimination in vulnerable communities," Romanian Journal of Economics, Institute of National Economy, volume 44, issue 1(53), pages 5-15, June.
• Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017, "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2017-02, Aug.
• Mahmud Hossain & Ashraf Khallaf & Feras M. Salama, 2017, "Capital Punishment And Financial Reporting Fraud: Implications For Secular Countries," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 2, pages 343-356, April-Jun.
• Nizar M. Alsharari Author-Email: nalsharari@uaeu.ac.ae; nizaralsharari@gmail.com, 2017, "Institutional Logics and ERP Implementation in Public Sector Agency," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 2, pages 417-425, April-Jun.
• Ali Mohammad Al-Attar & Bassam Mohammad Maali, 2017, "The EFFECT OF EARNINGS QUALITY ON THE PREDICTBAILITY OF ACCRUALS AND CASH FLOW MODELS IN FORCASTING FUTURE CASH FLOWS," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 2, pages 45-58, April-Jun.
• Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017, "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, volume 44, issue 3, pages 517-552, December, DOI: 10.1007/s10657-014-9460-1.
• A. J. Stagliano, 2017, "Carbon Trading Reporting: The Case of Spanish Companies," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 23, issue 2, pages 231-243, May, DOI: 10.1007/s11294-017-9634-z.
• Nuria Reguera-Alvarado & Pilar Fuentes & Joaquina Laffarga, 2017, "Does Board Gender Diversity Influence Financial Performance? Evidence from Spain," Journal of Business Ethics, Springer, volume 141, issue 2, pages 337-350, March, DOI: 10.1007/s10551-015-2735-9.
• 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.
• Michalis Makrominas, 2017, "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 2, pages 311-329, February, DOI: 10.1007/s11156-016-0552-6.
• Shirley Liu, 2017, "Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 1, pages 263-281, July, DOI: 10.1007/s11156-016-0590-0.
• Semih Tartaroglu & Michael Imhof, 2017, "Insider trading and response to earnings announcements: the impact of accelerated disclosure requirements," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 2, pages 315-336, August, DOI: 10.1007/s11156-016-0592-y.
• Aleksandra Jadach-Sepioło & Krzysztof Kaszuba, 2017, "Wymóg zagospodarowania zbywanych nieruchomości gminnych w procesach rewitalizacji – uwarunkowania prawne," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 101, pages 77-80, September, DOI: 10.14659/worej.2017.101.10.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017, "Theoretical bases on the nature of goodwill," Turkish Economic Review, KSP Journals, volume 4, issue 4, pages 419-428, December.
• Masaki Kusano, 2017, "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-16-016, Mar.
• Masaki Kusano, 2017, "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-17-007, Sep.
• 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.
• Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017, "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 5, issue 3, pages 1-11, June.
• Yuli Suárez, 2017, "Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 18, pages 60-89, Septiembr.
• Parry, Ian & Pittel, Karen & Vollebergh, Herman (ed.), 2017, "Energy Tax and Regulatory Policy in Europe: Reform Priorities," MIT Press Books, The MIT Press, number 0262036398, edition 1, ISBN: ARRAY(0x7bb3daf8), December.
• David Arellano Gault, 2017, "Corrupción como proceso organizacional: comprendiendo la lógica de la desnormalización de la corrupción," Contaduría y Administración, Accounting and Management, volume 62, issue 3, pages 810-826, Julio-Sep.
• David Arellano Gault, 2017, "Corruption as an organizational process: Understanding the logic of the denormalization of corruption," Contaduría y Administración, Accounting and Management, volume 62, issue 3, pages 827-842, Julio-Sep.
• Christian Leuz & Steffen Meyer & Maximilian Muhn & Eugene Soltes & Andreas Hackethal, 2017, "Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation," NBER Working Papers, National Bureau of Economic Research, Inc, number 24083, Nov.
• João Granja & Christian Leuz, 2017, "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 24168, Dec.
• Miroslav Nedelchev, 2017, "Historical Overview Of Auditors In Bulgaria," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 13, issue 2, pages 153-164.
• Daniela Feschiyan & Radka Andasarova, 2017, "Accounting Analysis of the Loan Portfolio of Banks and Feasibility of the Model for Credit Losses," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 532-554, December.
• Daniela Feschiyan & Radka Andasarova, 2017, "Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 5-24, December, DOI: 10.37075/YB.2017.1.01.
• Herczeg Adrienn & Darabos Éva, 2017, "Role Of Taxes And Contributions In The Fund Of The Hungarian Healthcare System," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 365-372, July.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2017, "Cyber Attacks and Combat Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 141-144, June.
• Spătărelu IonuÈ› & Petec (Călinescu) Daniela, 2017, "The Use of Accounting Information as a Means of Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 248-252, June.
• 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.
• 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.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2017, "Cybercurrencies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 514-518, 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.
• 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.
• Firas Al-Rawashdeh, 2017, "Applying Benford's law into Jordanian insurance companies to identify earning's manipulations," Business and Economic Horizons (BEH), Prague Development Center, volume 13, issue 2, pages 210-223, May, DOI: 10.15208/beh.2017.16.
• Tuan Bach Le, & Drahomira Pavelkova, & Thi Thanh Nhan Do, & Minh Vu Ngo, 2017, "Does foreign ownership impact accounting conservatism adoption in Vietnam," Business and Economic Horizons (BEH), Prague Development Center, volume 13, issue 3, pages 287-294, July, DOI: 10.15208/beh.2017.21.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the Warsaw Stock Exchange," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 12, issue 3, pages 485-500, September, DOI: 10.24136/eq.v12i3.26.
• 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.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings," Working Papers, Institute of Economic Research, number 105/2017, May, revised May 2017.
• 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.
• Diogo Batista da SIlva & António Cerqueira & Elísio Brandão, 2017, "Earnings Management Dynamics in Portuguese Listed Firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 587, Jan.
• Ozili, Peterson K, 2017, "Bank Loan Loss Provisions Research: A Review," MPRA Paper, University Library of Munich, Germany, number 76495, Jan.
• Georgieva, Daniela, 2017, "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper, University Library of Munich, Germany, number 78015, Feb.
• Georgieva, Daniela, 2017, "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
  [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper, University Library of Munich, Germany, number 78272.
• 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.
• Atanasov, Atanas, 2017, "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация
  [Management Aspects of the Impairment of Goodwill]," MPRA Paper, University Library of Munich, Germany, number 85675.
• Contreras-Pacheco, Orlando E., 2017, "Image, Credibility and Reputation: Perceptions of Deceitful Corporate Communication in the Classroom," MPRA Paper, University Library of Munich, Germany, number 89207, Oct.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2017, "Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies," MPRA Paper, University Library of Munich, Germany, number 90213, Jun.
• Abdullah, Azrul & Waemustafa, Waeibrorheem & Mat Isa, Hamdan, 2017, "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," MPRA Paper, University Library of Munich, Germany, number 92008.
• suhardi, suhardi, 2017, "Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi
  [Review Of Scientific Truth Ownership On Development Of Accounting Knowledge]," MPRA Paper, University Library of Munich, Germany, number 92509, Dec, revised Nov 2017.
• 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.
• Kerem Sarıoğlu, 2017, "Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 4, pages 849-857.
• Luminița IONESCU, 2017, "Errors And Fraud In Accounting. The Role Of External Audit In Fighting Corruption," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 17, issue 4, pages 29-36.
• Klaus Singer & Aykut Bußian & Tobias Stiegler & Christian Hell, 2017, "Money Laundering - Can the EU Anti Money Laundering directive change the game? Overview on the measures of the 4th Anti Money Laundering Directive," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 2, pages 44-48.
• Mukesh Garg, 2017, "Value relevance of voluntary internal control certification: An information asymmetry perspective," Australian Journal of Management, Australian School of Business, volume 42, issue 4, pages 527-559, November, DOI: 10.1177/0312896217691079.
• Abeid Francis Gaspar, 2017, "Budgeting and governance in Tanzanian Local Government Authorities," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 4607647, Jul.
• Yan-Jie Yang & Chi-Hua Li & Ruey-Ching Lin & Hong-Da Wang, 2017, "The Change of Consolidation Rules and Its Impact on Earnings Management," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5607918, Jul.
• 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.
• Fang Lou & Qian Sun & Hongqi Yuan, 2017, "Voluntary disclosure of internal control and auditor’s attestation: evidence from China," Frontiers of Business Research in China, Springer, volume 11, issue 1, pages 1-26, December, DOI: 10.1186/s11782-017-0007-5.
• Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017, "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, volume 22, issue 2, pages 791-838, June, DOI: 10.1007/s11142-017-9391-5.
• Darren Henderson & Patricia C. O’Brien, 2017, "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, volume 22, issue 2, pages 644-676, June, DOI: 10.1007/s11142-017-9392-4.
• Peter Fiechter & Wayne R. Landsman & Kenneth Peasnell & Annelies Renders, 2017, "The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1698-1731, December, DOI: 10.1007/s11142-017-9419-x.
• 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.
• Luzi Hail & Ahmed Tahoun & Clare Wang, 2017, "Corporate Scandals and Regulation," Working Papers Series, Institute for New Economic Thinking, number 71, Dec, DOI: 10.2139/ssrn.3228697.
• Enrico Bracci & Roberto Crepaldi & Anna-Rita Ragazzi, 2017, "La gestione finanziaria nelle imprese di costruzioni.Riflessioni da un’analisi empirica," Working Papers, University of Ferrara, Department of Economics, number 2017026, Aug.
• Pietro Lanzini & Andrea Stocchetti, 2017, "The evolution of the conceptual basis for the assessment of urban mobility sustainability impacts," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 02, Feb.
• Kiesewetter, Dirk & Manthey, Johannes, 2017, "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 218.
• Frey, Lisa & Engelhard, Lisa, 2017, "Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-28-17.
• Grottke, Markus & Lorenz, Johannes, 2017, "Tax consultants' incentives: A game-theoretic investigation into the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-30-17.

2016

• Alex Edmans & Xavier Gabaix, 2016, "Executive Compensation: A Modern Primer," Journal of Economic Literature, American Economic Association, volume 54, issue 4, pages 1232-1287, December.
• 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.
• Dr.Muhammad Irfan Khan & Dr.Muhammad Ayub Khan Mehar & Dr.Athar Iqbal, 2016, "Development Financing And Economic Governance: Analysis Of The Liquidity Crisis And Circularity Debts In Pakistan," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, volume 12, issue 2, pages 1-24, DOI: https://doi.org/10.46745/ilma.ibtjb.
• Ionu? Sp?t?relu & Daniela Petec (C?linescu), 2016, "Fraud Between Definition And Ways To Defraud Illustrated By Examples," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 125-132.
• Tatiana D?nescu & Alexandra Boto?, 2016, "Research On The International Accounting Harmonization Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 49-58.
• 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.
• 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.