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

2016

• Richter, Wolfram F. & Breuer, Markus, 2016, "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145621.

2015

• Ciprian Apostol, 2015, "Corporate Governance In Romania," CBU International Conference Proceedings, ISE Research Institute, volume 3, issue 0, pages 248-252, September, DOI: 10.12955/cbup.v3.649.
• Cristina-Petrina Dragusin & Maria Criveanu, 2015, "Innovative Perspectives On The Accountingof Romanian Public Institutions Of Academic Education," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 43, pages 194-201.
• Carmen-Alexandra Baltariu Ph. D Student, 2015, "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 24, pages 13-20, APRIL.
• Ahmad Bukola Uthman & Lukman Adebayo Oke & Mohammed Kayode Ajape & Zayyad Abdul-Baki & Murhtala Oladipupo Tijani, 2015, "Curbing Financial Crimes with Anti-Graft Bureaus in Nigeria: The Accountants’ Perception," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 1, pages 107-127, March.
• Bogdan Dima & Stefana Maria Dima & Miruna Nachescu & Chiara Saccon, 2015, "Professional Autonomy and IFRSS Adoption," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 4, pages 627-654, December.
• Hanna Filipczyk, 2015, "Impact of the Credit Rating Agencies on the Financial Crisis 2007–2009," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, volume 18, issue 4, pages 111-127, December.
• Daniela MITRAN, 2015, "The Effectiveness Of National Programs Aimed At Funding And Developing Imms By Romanian Youth," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 40, issue 1, pages 41-48, December.
• Cirstea Andreea & Cirstea Stefan & Marza Bogdan, 2015, "Consolidated Financial Statements - Ipsas Vs Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 67, issue 2, pages 190-198, Februarie.
• Schwarz Claudia & Karakitsos Polychronis & Merriman Niall & Studener Werner, 2015, "Why Accounting Matters: A Central Bank Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 5, issue 1, pages 1-42, March, DOI: 10.1515/ael-2014-0023.
• Wolfram F. Richter & Markus Breuer, 2015, "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series, CESifo, number 5340.
• Philipp KRÜGER, 2015, "Climate Change and Firm Valuation: Evidence from a Quasi-Natural Experiment," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 15-40, Feb.
• Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ, 2015, "The Impact Of Controls On Financial Reporting Quality," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 34, pages 455-461, November.
• Carmen- Alexandra BALTARIU, 2015, "The Current State Of Knowledge In The Value Relevance Research Field," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 13-20, April.
• Maria-Mădălina VOINEA, 2015, "Evolution Of Accounting Regulations In Romania After 1990 And Until Ue Accession," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 155-159, June.
• Ramona Maria CHIVU, 2015, "Economy And Environment. Points Of View And Actions," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 73-76, June.
• Noemí Vásquez Quevedo & Ruth Alejandra Pati�o Jacinto, 2015, "El subsistema de formación contable en Colombia y México," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 0, issue 1, pages 87-102.
• Fizza Tassadaq & Qaisar Ali Malik, 2015, "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, Econjournals, volume 5, issue 2, pages 544-551.
• Marin s Taffarel & Wesley Vieira da Silva & Ademir Clemente & Claudimar Pereira da Veiga & Jansen Maia Del Corso, 2015, "The Brazilian Electricity Energy Market: The Role of Regulatory Content Intensity and Its Impact on Capital Shares Risk," International Journal of Energy Economics and Policy, Econjournals, volume 5, issue 1, pages 288-304.
• Nnaemeka Vincent Emodi & Kyung-Jin Boo, 2015, "Decomposition Analysis of CO2 Emissions from Electricity Generation in Nigeria," International Journal of Energy Economics and Policy, Econjournals, volume 5, issue 2, pages 565-573.
• Marcos Perroni & Luciano Luiz Dalazen & Wesley Vieira da Silva & Sergio Eduardo Gouv a da Costa & Claudimar Pereira da Veiga, 2015, "Evolution of Risks for Energy Companies from the Energy Efficiency Perspective: The Brazilian Case," International Journal of Energy Economics and Policy, Econjournals, volume 5, issue 2, pages 612-623.
• Dilek ÞAHÝN, 2015, "Türkiye’nin ve G-8 Ülkelerinin Endüstri-Ýçi Ticaretinin Statik Analizi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 3, issue 4, pages 98-107.
• Jeffrey, Cynthia & Perkins, Jon D., 2015, "The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union," The International Journal of Accounting, Elsevier, volume 50, issue 4, pages 397-417, DOI: 10.1016/j.intacc.2015.10.004.
• Choi, Sunhwa & Choi, Youn-Sik & Gul, Ferdinand A. & Lee, Woo-Jong, 2015, "The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence," The British Accounting Review, Elsevier, volume 47, issue 1, pages 100-116, DOI: 10.1016/j.bar.2014.08.001.
• Lin, Karen Jingrong & Tan, Jinsong & Zhao, Liming & Karim, Khondkar, 2015, "In the name of charity: Political connections and strategic corporate social responsibility in a transition economy," Journal of Corporate Finance, Elsevier, volume 32, issue C, pages 327-346, DOI: 10.1016/j.jcorpfin.2014.10.007.
• Ng, Anthony C. & Rezaee, Zabihollah, 2015, "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, volume 34, issue C, pages 128-149, DOI: 10.1016/j.jcorpfin.2015.08.003.
• Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015, "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, volume 39, issue C, pages 96-112, DOI: 10.1016/j.irfa.2015.03.005.
• Hassanein, Ahmed & Hussainey, Khaled, 2015, "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, volume 41, issue C, pages 52-61, DOI: 10.1016/j.irfa.2015.05.025.
• Chung, Yu-Hsuan & Pan, Lee-Hsien & Huang, Shaio Yan & Chen, K.C., 2015, "Do firms change earnings management behavior after receiving financial forecast warnings?," Global Finance Journal, Elsevier, volume 27, issue C, pages 1-17, DOI: 10.1016/j.gfj.2015.04.002.
• Dhole, Sandip & Lobo, Gerald J. & Mishra, Sagarika & Pal, Ananda M., 2015, "Effects of the SEC's XBRL mandate on financial reporting comparability," International Journal of Accounting Information Systems, Elsevier, volume 19, issue C, pages 29-44, DOI: 10.1016/j.accinf.2015.11.002.
• Arruñada, Benito & Hansen, Stephen, 2015, "Organizing public good provision: Lessons from Managerial Accounting," International Review of Law and Economics, Elsevier, volume 42, issue C, pages 185-191, DOI: 10.1016/j.irle.2014.09.005.
• Bertomeu, Jeremy & Magee, Robert P., 2015, "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 284-299, DOI: 10.1016/j.jacceco.2014.08.007.
• Lang, Mark & Stice-Lawrence, Lorien, 2015, "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 110-135, DOI: 10.1016/j.jacceco.2015.09.002.
• Lopes, Ana Isabel & Teixeira Caetano, Tânia, 2015, "Firm-level conditions to engage in public-private partnerships: What can we learn?," Journal of Economics and Business, Elsevier, volume 79, issue C, pages 82-99, DOI: 10.1016/j.jeconbus.2015.01.001.
• Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015, "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 31-45, DOI: 10.1016/j.jcae.2014.12.003.
• Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min, 2015, "Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 1, pages 61-74, DOI: 10.1016/j.jcae.2014.12.004.
• Ball, Fiona & Tyler, Jonathan & Wells, Peter, 2015, "Is audit quality impacted by auditor relationships?," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 166-181, DOI: 10.1016/j.jcae.2015.05.002.
• Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015, "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, volume 29, issue C, pages 66-98, DOI: 10.1016/j.mulfin.2014.11.005.
• Marica Javorovic, 2015, "Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, volume 3, issue 1, pages 101-111.
• Marica Javorovic, 2015, "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series, Effectus - University College for Law and Finance, number 0003, Jan.
• Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015, "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, volume 28, issue 1, pages 78-97, July, DOI: 10.1108/ARJ-08-2014-0067.
• Liang Song, 2015, "Accounting disclosure, stock price synchronicity and stock crash risk," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 23, issue 4, pages 349-363, October, DOI: 10.1108/IJAIM-02-2015-0007.
• Abdullah Mohammed Ayedh & Abdelghani Echchabi, 2015, "Shari’ah supervision in the Yemeni Islamic banks: a qualitative survey," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, volume 7, issue 2, pages 159-172, May, DOI: 10.1108/QRFM-06-2014-0017.
• Eva Angela Cruz Silbeto & José Carlos del Toro Ríos, 2015, "Las Bases De Registro, Flujos Y Momentos Del Sistema De Contabilidad Gubernamental En El Nivel Provincial," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 212, October.
• Slavomir Miletic, Djuro Djurovic, 2015, "Improving Enterprise Interests Through The Process Of Business Communication," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2015-01, Mar.
• Ana-Alexandrina POPESCU, 2015, "Competitive Advantages of the Entrepreneur Product in Bank Accounts," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, volume 1, issue 1, pages 17-24, June.
• Ana Alexandrina POPESCU, 2015, "Benchmarking Study on Comparative Analysis of Performance Bank," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers, Ecological University of Bucharest, Department of Economics, number 05, Nov.
• Waeibrorheem Waemustafa & Azrul Abdullah, 2015, "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," Post-Print, HAL, number halshs-01509026, DOI: 10.6084/m9.figshare.4235936.v1.
• Monica Violeta Achim & Nicolae Sorin Borlea & Codruta Mare, 2015, "Analysis of Global Performances for the Companies listed on Bucharest Stock Exchange: A Sectorial Perspective," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 5, issue 2, pages 181-200, February.
• Emilia VASILE & Ion CROITORU, 2015, "Organisations Overseeing through the Audit Committee," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 3, issue 4, pages 3-11, December.
• Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015, "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 1-15.
• Abdullah Mohammed Alzahrani & Ayoib Che-Ahmad, 2015, "Royal Family Members And Firm Performance: Evidence From Kingdom Of Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 29-42.
• Wray Bradley, 2015, "Transfer Pricing: Increasing Tension Between Multinational Firms And Tax Authorities," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 65-73.
• Venus C. Ibarra & Rodrigo M. Velasco, 2015, "Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 83-96.
• Mishari Alfraih & Faisal Alanezi, 2015, "The Value Relevance Of Mandatory Corporate Disclosures: Evidence From Kuwait," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 9, issue 3, pages 1-18.
• Qasim M. Zureigat, 2015, "Determinants Of Mandatory Corporate Governance: Evidence From An Emerging Market," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 9, issue 3, pages 105-114.
• William E. Bealing & Edward Pitingolo, 2015, "Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 1-10.
• Kalpana Pai & Thomas D. Tolleson, 2015, "India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 35-43.
• Onder Kaymaz & Ozgur Kaymaz, 2015, "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 45-57.
• Ana Ma. Guillen Jimenez & Rafael Ernesto Carranza Prieto & Sonia Elizabeth Maldonado Radillo, 2015, "Acquisition Management In Public Institutions On Higher Education Of Mexico, Gestion De Las Adquisiciones En Las Instituciones Publicas De Educacion Superior De Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 3, issue 6, pages 63-74.
• Sheila Delhumeau Rivera & Dulce Carolina Martínez Montoya, 2015, "Institutional Communication Strategy I Also Think, Estrategia De Comunicacion Institucional Yo Tambien Opino," Revista Global de Negocios, The Institute for Business and Finance Research, volume 3, issue 6, pages 99-112.
• Prozan Mihaela, 2015, "Valences of internal control in the context of the impact of the utility of accounting information over the business environment," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Rakos Ileana-Sorina, 2015, "New dimensions of the extractive industry in the national and global context," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, volume 3.
• Nicolas Vlaminck & Gerrit Sarens, 2015, "The relationship between audit committee characteristics and financial statement quality: evidence from Belgium," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 19, issue 1, pages 145-166, February, DOI: 10.1007/s10997-013-9282-5.
• Teng Lin & Marion Hutchinson & Majella Percy, 2015, "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 19, issue 1, pages 197-227, February, DOI: 10.1007/s10997-013-9284-3.
• Zhefeng Liu & Fayez Elayan, 2015, "Litigation risk, information asymmetry and conditional conservatism," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 4, pages 581-608, May, DOI: 10.1007/s11156-013-0428-y.
• Maria Madalina Voinea, 2015, "Accounting Scandals versus "Tax Haven"," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 3, pages 79-89, September.
• Babajide Michael Oyewo, 2015, "How Prepared are Nigerian Small and Medium Scale Enterprises (SMEs) for the Adoption of International Financial Reporting Standards (IFRS)? Evidence from a Survey," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 1, pages 45-64, March.
• Mirela Niculae, 2015, "Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 4, pages 67-79, December.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2015, "Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2015-26, Jun, revised Oct 2016.
• Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015, "The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations," Department of Economics Working Papers, McMaster University, number 2015-06, May.
• Oludele Akinloye Akinboade, 2015, "Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 13, issue 4 (Winter, pages 389-413.
• Yuri Biondi & Simone Righi, 2015, "Much ado about making money:The impact of disclosure, news and rumors over the formation of security market prices over time," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0075, Dec.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2015, "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers, National Bureau of Economic Research, Inc, number 21530, Sep.
• Lueg, Rainer & Vu, Louisa, 2015, "Success factors in Balanced Scorecard implementations – A literature review," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, volume 26, issue 4, pages 306-327.
• Castka, Pavel & Corbett, Charles J., 2015, "Management Systems Standards: Diffusion, Impact and Governance of ISO 9000, ISO 14000, and Other Management Standards," Foundations and Trends(R) in Technology, Information and Operations Management, now publishers, volume 7, issue 3-4, pages 161-379, May, DOI: 10.1561/0200000042.
• Toru Ishikawa, 2015, "The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-09, May.
• Stefan Liviu & Pãunicã Mihai, 2015, "Romanian Public External Audit Integration in the European Union Acquis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 123-128, May.
• Chivu Ramona Maria, 2015, "The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 486-491, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina, 2015, "The Accounting Option: Fair Or Favourable Image?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 692-696, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2015, "Accounting Systems in the Organizational Culture Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-701, May.
• Dicu Roxana Manuela & Mardiros Daniela Neonila, 2015, "Provisions and Contingencies: Considerations regarding recognition and measurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 733-737, May.
• Grosu Maria & Mihalciuc Camelia, 2015, "Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 758-763, May.
• Oros Olivera Ecaterina, 2015, "Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 872-876, May.
• Daniel Dãneci-Pãtrãu & Andreea Arsenie, 2015, "Theoretical Approaches and Practical Aspects on the Financial Management of a Local Public Institution," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 223-228, May.
• Elena Doina Dascãlu & Laura Nasta, 2015, "Managerial Accountability – a Key Factor in the Implementation of Internal Control Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 229-235, May.
• Marioara Mirea & Ionela Munteanu, 2015, "The Corporate Governance of Public Entities in Romania – Necessity or Formality?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 481-487, May.
• Marek Zukowski & Anna Bialek-Jaworska, 2015, "Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa," Working Papers, Institute of Economic Research, number 146/2015, May, revised May 2015.
• Cristina Maria Voinea & Violeta State, 2015, "Risk analysis and internal control assessment - premises for improving management at the level of Romanian public entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 307-316.
• Pályi, Katalin Ágnes, 2015, "The Contribution of the State Audit Office to Good Governance and the Renewal of Accounting," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 4, pages 526-547.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015, "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66655, Feb, revised 15 Jun 2015.
• Prempeh, Kwadwo Boateng & Twumasi, Patrick & Kyeremeh, Kwadwo, 2015, "Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic," MPRA Paper, University Library of Munich, Germany, number 68083, Sep.
• Toms, Steven, 2015, "Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment," MPRA Paper, University Library of Munich, Germany, number 68255, Dec.
• Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015, "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper, University Library of Munich, Germany, number 72766.
• Ozili, Peterson K, 2015, "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper, University Library of Munich, Germany, number 77236.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah & Mat Isa, Norshamshina, 2015, "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies," MPRA Paper, University Library of Munich, Germany, number 77962.
• Khan, Dr. Muhammad Irfan & Mehar, Dr. Muhammad Ayub & Iqbal, Dr. Athar Iqbal, 2015, "Development Financing and Economic Governance: Analysis of the Liquidity Crisis and Circularity Debts in Pakistan," MPRA Paper, University Library of Munich, Germany, number 80745, Dec, revised Dec 2016.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2015, "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," MPRA Paper, University Library of Munich, Germany, number 85026.
• Michal Svoboda, 2015, "Construction of Municipalities´ Financial Health Indicator
  [Konstrukce ukazatele finančního zdraví municipálních organizací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 150-160, DOI: 10.18267/j.cfuc.464.
• Milan Sedláček, 2015, "Vliv dotace na konkurenceschopnost podniku - předběžná analýza
  [Subsidy Effect on Enterprise Competitiveness - Preliminary Analysis]," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 4, pages 474-497, DOI: 10.18267/j.polek.1031.
• Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015, "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
  [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 7, pages 811-832, DOI: 10.18267/j.polek.1036.
• Lueg, Rainer & Vu, Louisa, 2015, "Success factors in Balanced Scorecard implementations – A literature review," management revue. Socio-economic Studies, Rainer Hampp Verlag, volume 26, issue 4, pages 306-327.
• Sasho Kozuharov & Natasha Ristovska & Daliborka Blazeska, 2015, "International Standards For Financial Reporting: Harmonization In Macedonia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 6, issue 2, pages 233-240.
• Daniela Georgescu, 2015, "Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 10, issue 2, pages 37-44, December.
• Jacek Gad, 2015, "Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 11, issue 1, pages 1-10, August.
• Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015, "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, volume 40, issue 1, pages 36-88, February, DOI: 10.1177/0312896214565121.
• Katarzyna ?wietla & Mario Nicoliello, 2015, "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003631, May.
• Ciprian Apostol, 2015, "Aspects on the implementation of corporate governance policies by companies in Romania," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 2304445, Jun.
• John E. Dexter Jr, 2015, "Do Estate Tax Rates Really Affect Charitable Bequests? A Regression Model Analysis Of Estate Distributions," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 7, issue 1 (March), pages 45-58.
• Yuri Biondi & Pierpaolo Giannoccolo, 2015, "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 10, issue 2, pages 333-362, October, DOI: 10.1007/s11403-014-0131-7.
• Stefano Cascino & Joachim Gassen, 2015, "What drives the comparability effect of mandatory IFRS adoption?," Review of Accounting Studies, Springer, volume 20, issue 1, pages 242-282, March, DOI: 10.1007/s11142-014-9296-5.
• John Jiang & Isabel Yanyan Wang & Yuan Xie, 2015, "Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans," Review of Accounting Studies, Springer, volume 20, issue 1, pages 371-394, March, DOI: 10.1007/s11142-014-9301-z.
• Richard Cazier & Sonja Rego & Xiaoli Tian & Ryan Wilson, 2015, "The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes," Review of Accounting Studies, Springer, volume 20, issue 1, pages 436-469, March, DOI: 10.1007/s11142-014-9302-y.
• Rajib Doogar & Padmakumar Sivadasan & Ira Solomon, 2015, "Audit fee residuals: Costs or rents?," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1247-1286, December, DOI: 10.1007/s11142-015-9322-2.
• Cristina Fuentes & Manuel Illueca & Maria Pucheta-Martinez, 2015, "External investigations and disciplinary sanctions against auditors: the impact on audit quality," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 6, issue 3, pages 313-347, August, DOI: 10.1007/s13209-015-0127-0.
• Alexios Kythreotis, 2015, "The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 8, issue 1, pages 25-50, August.
• Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar, 2015, "Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
  [Application of Order EH," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 180-201.
• Elvio Accinelli & Edgar Sánchez Carrera, 2015, "Recursos comunes, conflictos y turismo," Documentos de Trabajo (working papers), Department of Economics - dECON, number 0115, Mar.
• Horvat Robert & Korošec Bojana, 2015, "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, volume 61, issue 4, pages 32-40, August, DOI: 10.1515/ngoe-2015-0016.
• Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015, "The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations," Accounting Perspectives, John Wiley & Sons, volume 14, issue 3, pages 190-211, September, DOI: 10.1111/1911-3838.12049.
• Jadranka MRSIK & Ninko KOSTOVSKI, 2015, "Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 8, issue 2, pages 220-231, December.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015, "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 187.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 193.
• Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015, "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers, Bank of Finland, number 15/2015.
• Nippel, Peter, 2015, "Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 659.
• Hopp, Janina & Nippel, Peter, 2015, "Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 662.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/23.
• Su, Kun, 2015, "The inner structure of pyramid and capital structure: Evidence from China," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 9, pages 1-30, DOI: 10.5018/economics-ejournal.ja.2015-.

2014

• Eduard IONESCU & Rodica DRAGOMIROIU & Lacramioara Rodica HURLOIU & Petru ROSCA, 2014, "Principles Of Change Management," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 137-142.
• Roger B. Myerson, 2014, "Rethinking the Principles of Bank Regulation: A Review of Admati and Hellwig's The Bankers' New Clothes," Journal of Economic Literature, American Economic Association, volume 52, issue 1, pages 197-210, March, DOI: 10.1257/jel.52.1.197.
• Várkonyi, Zsolt Kristóf, 2014, "Az Ellenőrzés, Mint Társadalmi Érdek," Acta Carolus Robertus, Karoly Robert University College, volume 4, issue 2, pages 1-8, DOI: 10.22004/ag.econ.206850.
• Cristina-Petrina Dragusin, 2014, "The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 269-278.
• Assist. Etamane Mahop Alain Thomas Ph.D, 2014, "State Disengagement In Rural World, Coffee Crisis And Substitution Strategies By Farmers Of Lom And Djerem: The Case Of Diang (1987-1995)," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 15-27, APRIL.
• Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014, "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 31-38, November.
• Tatiana Dănescu & Mihaela Prozan & Roxana Diana Prozan, 2014, "Approaches Regarding The Utility Of The Accounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-12.
• Merve Kilic & Ali Uyar & Basak Ataman, 2014, "Preparedness for and perception of IFRS for SMEs: evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 3, pages 492-519, September.
• Jean-Guy Degos, 2014, "The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 43-66.
• Danie Schutte & Bianca Lovechio, 2014, "Towards A Competency Framework For Smes - A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Biondi Yuri & Soverchia Michela, 2014, "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 4, issue 3, pages 179-214, December, DOI: 10.1515/ael-2013-0063.
• Mariana, NEDELCU (BUNEA), 2014, "The Communication Of Internal Control System Weaknesses - Necessity And Responsibility," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 278-283.
• Laurent Clerc & Didier Marteau, 2014, "« Juste valeur » et « prix de modèle » : une comparaison internationale de la structure des portefeuilles de trading et du ratio « rentabilité »," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 305-322.
• Søren Bo Nielsen, 2014, "Transfer Pricing: Roles and Regimes," CESifo Working Paper Series, CESifo, number 4694.
• Ioana COMSULEA & Cristina A. FLOREA, 2014, "Integrating Business Intelligence In State Administrative Structures For Stimulating Innovative Clusters," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 183-192, November.
• Mariana NEDELCU (BUNEA), 2014, "Basel Iii Impact On Romanian Banking System Performance," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 397-403, April.
• Maria-Mădălina VOINEA, 2014, "Accounting With Two Speeds: Ias / Ifrs Versus European Directives," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 689-692, November.
• Luis Fernando Valenzuela Jiménez, 2014, "Comportamiento financiero de las emisoras colombianas ante MINTIC," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 12835, May.
• Studener, Werner & Merriman, Niall & Schwarz, Claudia & Karakitsos, Polychronis, 2014, "Why accounting matters: a central bank perspective," Occasional Paper Series, European Central Bank, number 153, May.
• Mala, Rajni & Chand, Parmod, 2014, "Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants," The International Journal of Accounting, Elsevier, volume 49, issue 2, pages 263-288, DOI: 10.1016/j.intacc.2014.04.008.
• Chen, Tsung-Kang & Liao, Hsien-Hsing & Chi, Cheng-Ming, 2014, "The economic consequences of regulatory changes in employee stock options on corporate bond holders: SFAS No.123R and structural credit model perspectives," Journal of Banking & Finance, Elsevier, volume 42, issue C, pages 381-394, DOI: 10.1016/j.jbankfin.2014.01.011.
• Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014, "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, volume 67, issue 7, pages 1508-1518, DOI: 10.1016/j.jbusres.2013.06.009.
• Adermon, Adrian & Liang, Che-Yuan, 2014, "Piracy and music sales: The effects of an anti-piracy law," Journal of Economic Behavior & Organization, Elsevier, volume 105, issue C, pages 90-106, DOI: 10.1016/j.jebo.2014.04.026.
• Baños Sánchez-Matamoros, Juan, 2014, "Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 71-77, DOI: 10.1016/j.rcsar.2013.08.001.
• Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina, 2014, "Corporate reporting on risks: Evidence from Spanish companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 116-129, DOI: 10.1016/j.rcsar.2013.10.002.
• Gonzalo Angulo, José Antonio, 2014, "La reforma contable española de 2007: un balance," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 183-200, DOI: 10.1016/j.rcsar.2014.09.001.
• Lev N. Ovsyannikov, 2014, "About a Uniform Legal Basis of the Financial Control," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 99-108, June.
• Igor Yu. Arlashkin, 2014, "Enhancing Control over Public Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 129-134, June.
• Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014, "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers, Harvard Business School, number 15-055, Dec.
• Andrew A. Anabila & EunYoung Whang, 2014, "Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 1-12.
• Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong, 2014, "Information Systems And Accounting Practices In Ghanaian Public Institutions," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 121-132.
• Khaled Aljifri & Abdulkareem Alzarouni & Chew Ng & Mohammad Iqbal Tahir, 2014, "The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 8, issue 2, pages 101-123.
• Sherry Fang Li & Fang Sun & Fengyun Wu, 2014, "Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 8, issue 5, pages 47-58.
• Ching-Lung Chen & Hung-Shu Fan & Ya-Ming Yang, 2014, "The effects of corporate governance and accounting rule changes on derivatives usage," Review of Derivatives Research, Springer, volume 17, issue 3, pages 323-353, October, DOI: 10.1007/s11147-014-9100-5.
• Jeong-Bon Kim & Haina Shi & Jing Zhou, 2014, "International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 3, pages 469-507, April, DOI: 10.1007/s11156-013-0350-3.
• Linda Myers & Jaime Schmidt & Michael Wilkins, 2014, "An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 1, pages 155-172, July, DOI: 10.1007/s11156-013-0368-6.
• Hironori Fukukawa & Theodore J. Mock & Rajendra P. Srivastava, 2014, "Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 4, pages 1-25, December.
• Zhenyang Bai & Manabu Sakaue & Fumiko Takeda, 2014, "The Impact of XBRL Adoption on the Information Environment: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 4, pages 49-74, December.
• Phillip C. James, 2014, "A Review of the Current Literature on Executive Compensation: New Insights and Understandings," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 2, issue 2, pages 45-54, April.
• Eduard IONESCU & Rodica DRAGOMIROIU & Lacramioara Rodica HURLOIU & Petru ROSCA, 2014, "Principles Of Change Management," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 137-142.
• CRĂCIUN Liviu & BĂLOI Ionut-Cosmin, 2014, "Dysfunctions In The Application Of The Managerial Control Systems In Romanian Public Institutions: The Reporting Improprieties, The Information And The Communication Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1149-1155, July.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2014, "Corporate Governance Challenges in a Transitional Economy. Case Study: Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 451-454, May.
• Nicolae Traian Cristin, 2014, "Financial Accounting and Transparency of Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 679-683, May.
• Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea, 2014, "The Role of International Accounting Systems in Economic Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 754-758, May.
• Afrãsinei Mihai-Bogdan, 2014, "The Double Tax Treaties Signed by the EU Member States With Tax Haven Jurisdictions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 413-418, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2014, "Innovative Techniques in Internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 442-446, May.
• Pawel Mielcarz, 2014, "A new approach to private firm fair value valuation in line with IFRS 13 – the concept of the most advantageous market discount (MAMD)," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 1, pages 79-85, April.
• Benedek, Mária & Tubak Szenténé, Klára & Béres, Dániel, 2014, "Internal Controls in Local Governments," Public Finance Quarterly, Corvinus University of Budapest, volume 59, issue 3, pages 296-309.
• Novák, Zsuzsanna & Vámos, Imre, 2014, "Central Bank Profitability and Budget Deficit," Public Finance Quarterly, Corvinus University of Budapest, volume 59, issue 4, pages 492-510.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66646, Jun, revised Apr 2015.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper, University Library of Munich, Germany, number 66664, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 66665, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper, University Library of Munich, Germany, number 66680, revised 2014.