JEL Classification | IDEAS/RePEc

My JEL codes Follow this JEL code

Research classified by Journal of Economic Literature (JEL) codes

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M42: Auditing

This topic is covered by the following reading lists:

Mondialisation

2024

Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024. "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 56-67, April.
Sunday OTUYA, 2024. "Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(5), pages 71-80, May.
Daniel CEGUȘ & Anda GHEORGHIU & Florentina NEAMȚU, 2024. "The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(6), pages 11-22, June.
Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024. "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 62-73, July.
Kawtar BENKIRANE & Khadija BENAZZI, 2024. "Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 65-81, September.
Dhouha Bouaziz, 2024. "Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 107-133, January.
Mohamed S. El-Deeb & Yasser T. Halim & Ahmed F. Elbayoumi, 2024. "CGSC, Audit Quality, And Internet Reporting: The Mediation and Moderation Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 76-106, January.
Fadi Alkaraan & Mohammad Albahloul & Tony Abdoush & Mahmoud Elmarzouky & Nadia Gulko, 2024. "Big Four Rhetorical Strategies: Carillion's Collapse," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 295-316, June.
Sameh Kobbi-Fakhfakh & Nesrine Belguith, 2024. "Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 317-338, June.
Fatma Bougacha & Mouna Guedrib, 2024. "Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 381-411, June.
Abir Dhaouadi & Anis Khedhaouria & Neila Boulila, 2024. "The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 551-570, June.
Hager Ennar & Salma Damak-Ayadi, 2024. "Professional Skepticism And Auditorsâ€™ Judgments: Evidence from Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 596-615, June.
Catalin Mos, 2024. "Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 616-642, June.
Alain BURLAUD & Maria NICULESCU, 2024. "Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 695-723, October.
Delia DELIU, 2024. "Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 724-741, October.
Oana-Cristina STOICA & Liliana IONESCU-FELEAGA, 2024. "A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 742-757, October.
Andreea Georgiana PASCARU & Camelia-Daniela HATEGAN, 2024. "Audit Quality and Audit Market at European Level," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 758-768, October.
Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU, 2024. "Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 769-782, October.
Laura-Eugenia-Lavinia BARNA, 2024. "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 783-790, October.
Catalin MOS, 2024. "Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 791-802, October.
Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024. "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (Ù ØµÙ„Ù†Ø§Ù…Ù‡ Ø¨Ø±Ù†Ø§Ù…Ù‡ Ø±ÛŒØ²ÛŒ Ùˆ Ø¨ÙˆØ¯Ø¬Ù‡), Institute for Management and Planning studies, vol. 29(1), pages 105-134, May.
Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024. "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(3), pages 94-108.
Đặng Anh Tuấn, 2024. "Nhân tố ảnh hưởng đến việc vận dụng phương pháp kiểm toán dựa trên rủi ro," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 19(3), pages 27-36.
Siagan, Valentine, 2024. "Gender Balance to The Rescue: Examining The Relationship Between Gender Diversity and Financial Distress in Corporate Settings," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 16(2), pages 355-374, July.
Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2024. "Carbon Accounting Quality: Measurement and the Role of Assurance," Research Papers 4186, Stanford University, Graduate School of Business.
Muhammad Iqmal Hisham Kamaruddin & Supiah Salleh & Zurina Shafii & Mustafa Mohd Hanefah & Nurazalia Zakaria, 2024. "Exploring Shariah Governance Practices in Islamic Co-Operatives in Malaysia," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 89-96, May.
Eriana Kartadjumena & Nuryaman Nuryaman, 2024. "Ownership Structures, Executive Compensation and Tax Aggressiveness in Indonesia Mining and Plantation Companies: The Moderating Effect of Audit Quality," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 23-32, May.
Munkaila Aminu & Bomi Cyril Nomlala & Kiran Baldavoo, 2024. "Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 40-47, May.
Alastair Marais, 2024. "Audit Quality and Financial Statement Manipulation: The Moderating Effect of Tone at the Top," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 220-232, September.
Lu Zhang & Sophee Sulong Bin Balia, 2024. "Legal Liability, Institutional Environment and Audit Pricing: Insights from Chinaâ€™s Securities Law Revision," International Journal of Economics and Financial Issues, Econjournals, vol. 14(6), pages 46-54, October.
Farah, Nusrat & Islam, Md Shariful & Tadesse, Amanuel & McCumber, William, 2024. "Impact of audit committee social capital on the adoption of COSO 2013," Advances in accounting, Elsevier, vol. 64(C).
Felix, Robert & Wilford, Amanda L., 2024. "Auditor's financial stress: An inconspicuous determinant of audit outcomes," Advances in accounting, Elsevier, vol. 67(C).
Almeida, Jose Elias & Kale, Devendra, 2024. "Firm life cycle and accrual quality," Advances in accounting, Elsevier, vol. 67(C).
Bilokha, Alona & Kong, Joon Ho & Micale, Joseph A., 2024. "Universal demand laws and stakeholders: Evidence from the auditor's perspective," Advances in accounting, Elsevier, vol. 67(C).
Dierynck, Bart & Kadous, Kathryn & Peters, Christian P.H., 2024. "Learning in the auditing profession: A framework and future directions," Accounting, Organizations and Society, Elsevier, vol. 113(C).
Cao, June & Ee, Mong Shan & Hasan, Iftekhar & Huang, He, 2024. "Asymmetric reactions of abnormal audit fees jump to credit rating changes," The British Accounting Review, Elsevier, vol. 56(2).
Chen, Huimin (Amy) & Francis, Bill B. & Shen, Yinjie (Victor) & Wu, Qiang, 2024. "The impact of hedge fund activism on audit pricing," The British Accounting Review, Elsevier, vol. 56(2).
Bhambhwani, Siddharth M. & Huang, Allen H., 2024. "Auditing decentralized finance," The British Accounting Review, Elsevier, vol. 56(2).
Hao, Jie & Pham, Viet Tuan, 2024. "Stuck in traffic: Do auditors price traffic congestion?," The British Accounting Review, Elsevier, vol. 56(2).
Ramírez-Henao, Driver Ferney & Sánchez-Guevara, Alejandro, 2024. "The roles of accounting in the racial organization of work," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
Eulaiwi, Baban & Khalaf, Nihad Shareef & Al-Hadi, Ahmed & Duong, Lien & Taylor, Grantley, 2024. "Money laundering governance and income shifting: Evidence from Australian financial institutions," Economic Modelling, Elsevier, vol. 132(C).
Rudiawarni, Felizia Arni & Sulistiawan, Dedhy & Sergi, Bruno S., 2024. "The role of the net purchase of stocks by foreign investors in boosting stock returns: Evidence from the Indonesian stock market," Economic Modelling, Elsevier, vol. 135(C).
Hamdi, Badreddine, 2024. "Political connections of independent directors and earnings quality: The case of French firms," Economics Letters, Elsevier, vol. 244(C).
Guo, Mengmeng & Su, Yun & Zhao, Rui, 2024. "The effect of expanded audit report on IPO underpricing: Evidence from China," Emerging Markets Review, Elsevier, vol. 58(C).
Han, Hongwen & Tang, Jiali Jenna & Tang, Qingquan, 2024. "The role of large shareholders in goodwill impairment decisions – Evidence from China," Emerging Markets Review, Elsevier, vol. 59(C).
Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024. "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, vol. 63(C).
Liu, Xiaomei & Li, Bin & Zhang, Shuai & Yang, Zhenhe, 2024. "Does the resignation of an independent director affect audit fees? An empirical study based on Chinese A-share listed companies," International Review of Financial Analysis, Elsevier, vol. 92(C).
Wu, Yanjun & Chen, Wenchuan & Yan, Han, 2024. "The accountability system for operation and investment and audit quality of state-owned enterprises," International Review of Financial Analysis, Elsevier, vol. 96(PB).
Ling, Shixian & Xia, Hui & Liu, Zhangxin (Frank), 2024. "ESG rating divergence and audit fees: Evidence from China," Finance Research Letters, Elsevier, vol. 67(PA).
Li, Wenzhen & Zheng, Xiaoyu, 2024. "Key audit matter disclosure and stock mispricing: Evidence from China," Finance Research Letters, Elsevier, vol. 67(PB).
Safiullah, Md & Nguyen, Linh Thi My, 2024. "Does firm-level carbon assurance matter for trade credit?," Finance Research Letters, Elsevier, vol. 68(C).
Mies, Michael, 2024. "Bank opacity, systemic risk and financial stability," Journal of Financial Stability, Elsevier, vol. 70(C).
Yunis, Manal & Mirza, Nawazish & Safi, Adnan & Umar, Muhammad, 2024. "Impact of audit quality and digital transformation on innovation efficiency: Role of financial risk-taking," Global Finance Journal, Elsevier, vol. 62(C).
Hsieh, Sheng-Feng & Brennan, Gerard & Sannella, Alexander J., 2024. "Empirical analysis of liquidity thresholds for crypto assets," International Journal of Accounting Information Systems, Elsevier, vol. 54(C).
Kitto, Andrew R., 2024. "The effects of non-Big 4 mergers on audit efficiency and audit market competition☆," Journal of Accounting and Economics, Elsevier, vol. 77(1).
Dekeyser, Simon & He, Xianjie & Xiao, Tusheng & Zuo, Luo, 2024. "Auditor industry range and audit quality," Journal of Accounting and Economics, Elsevier, vol. 77(2).
Minnis, Michael & Sutherland, Andrew G. & Vetter, Felix W., 2024. "Financial statements not required," Journal of Accounting and Economics, Elsevier, vol. 78(2).
Ahluwalia, Saurabh & Ferrell, Linda & Ferrell, O.C. & Gandhi, Priyank, 2024. "Does being ethical pay? Evidence from the implementation of SOX Section 406," Journal of Business Research, Elsevier, vol. 183(C).
Boleslavsky, Raphael & Taylor, Curtis R., 2024. "Make it 'til you fake it," Journal of Economic Theory, Elsevier, vol. 217(C).
Charoenwong, Ben & Kowaleski, Zachary T. & Kwan, Alan & Sutherland, Andrew G., 2024. "RegTech: Technology-driven compliance and its effects on profitability, operations, and market structure," Journal of Financial Economics, Elsevier, vol. 154(C).
Duong, Hong Kim & Wu, Ying & Schiehll, Eduardo & Yao, Hong, 2024. "Environmental and social disclosure, managerial entrenchment, and investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(3).
Huang, Wenxuan & Xu, Weidong & Li, Donghui & (Duncan) Liu, Jiancheng, 2024. "Expanded auditor’s reports and voluntary disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(3).
Weng, Tzu-Ching & Chi, Hsin-Yi, 2024. "Family succession and cost of bank loans: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PB), pages 638-655.
Cao, Feng & Zhang, Xueyan & Yuan, Rongli, 2024. "Rookie independent directors and audit fees: Evidence from China," Research in International Business and Finance, Elsevier, vol. 69(C).
Liu, Jianmin & Xia, Qin, 2024. "The impact of industry technology complexity on audit quality," Technology in Society, Elsevier, vol. 79(C).
Amon Bagonza & Yan Chen & Frederik Rech, 2024. "Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa," Accounting Research Journal, Emerald Group Publishing Limited, vol. 37(4), pages 401-417, July.
Piotr Rogala & Piotr Kafel & Inga Lapina, 2024. "External audits and official controls – what’s the difference in their usefulness and credibility?," Central European Management Journal, Emerald Group Publishing Limited, vol. 32(2), pages 284-300, March.
Maria I. Kyriakou, 2024. "Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 32(4), pages 730-746, June.
Salem Alhababsah & Ala’a Azzam, 2024. "On the independence of audit committee in developing countries: evidence from Jordan," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(5), pages 1203-1222, April.
Sujie Hu & Yuting Qian & Sumin Hu, 2024. "Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(3), pages 294-319, February.
Hani Shirowzhan & Hossein Fakhari, 2024. "Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(7), pages 821-842, November.
Eugenia Y. Lee & Wonsuk Ha, 2024. "The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(4), pages 370-395, May.
Ruwan Adikaram & Julia Higgs, 2024. "Cognitive dissonance and auditor professional skepticism," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(1), pages 71-110, January.
Zenglian Zhang & Wen Shi, 2024. "How does audit digitalization stimulate corporate green innovation? The mediating role of R&D investment," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(7), pages 799-820, October.
Dereck Barr-Pulliam & Marc Eulerich & Nicole Ratzinger-Sakel, 2024. "The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(2), pages 138-165, January.
Jonathan Nash & Cristina Bailey, 2024. "The effect of restatements on office-level audit quality," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(5), pages 500-521, June.
Siwen Fu & Jeong Bon Kim, 2024. "Common auditor, knowledge transfer and audit quality: international evidence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(7), pages 753-778, October.
Piotr Staszkiewicz & Jarosław Horobiowski & Anna Szelągowska & Agnieszka Maryla Strzelecka, 2024. "Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 32(7), pages 120-146, June.
Phuong Thi Nguyen & Michael Kend & Dung Quang Le, 2024. "Digital transformation in Vietnam: the impacts on external auditors and their practices," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 36(1), pages 144-160, April.
Ruoyu Ji & Lina Li & Leonard Leye Li & Gary S. Monroe, 2024. "Does client importance affect key audit matters reporting? New Zealand evidence," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 36(3/4), pages 277-296, July.
Wen-Jye Hung & Pei-Gi Shu & Yi-Yin Ruan & Yamin Wang, 2024. "Collusion or supervision? Between auditor and audit firm – tax planning’s perspective," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 36(5), pages 509-526, October.
Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik, 2024. "Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 21(2), pages 192-218, February.
Ines Ben Jazia & Maali Kachouri, 2024. "Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 91-112.
Ramona-Ionela Haraguș & Attila Szora Tamaș, 2024. "Qualitative Analysis on the Interference and Causality between Accounting and Auditing for Romanian Companies “Top Traded” Listed at the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, vol. 16(9), pages 176-193, May.
Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024. "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, vol. 16(9), pages 205-217, May.
Galina Bădicu & Svetlana Mihaila & Mihaela Bordian, 2024. "The Skills of the Generation Z Accounting Professional," Journal of Financial Studies, Institute of Financial Studies, vol. 16(9), pages 38-51, May.
Abderrahmane Benaissa, 2024. "Auditing profession regulation in Algeria and Qatar a comparative study Algerian law 10 01 Qatari law 2020 08," Post-Print hal-04678405, HAL.
Tatiana Mishchenko, 2024. "Anti-Corruption Audit: Concept, Types, and Elements," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 130-136, March.
Yaroslav Dmyshko, 2024. "Risk-Based Approach to Internal Audit Planning in the Bank," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 100-105, June.
Borys Melnychuk & Serhii Ostapchuk, 2024. "Conceptual Foundations for Providing Integrated Reporting Assurance," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 106-117, June.
Elok Heniwati & Angga Hervianto, 2024. "Logistic Regression to Predict BPK's Audit Opinion," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 118-127, June.
Lucia-Maria Udrescu & Mihai Ciobotea, 2024. "Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 132-141, September.
Günay Deniz Dursun & Sinan Aslan, 2024. "Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 13-24, July.
Gaetano Lisi, 2024. "Shadow economy, “mixed” firms, and labour market outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 685-701, June.
Eric Lohwasser & Yaou Zhou, 2024. "Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations," Journal of Business Ethics, Springer, vol. 191(3), pages 551-570, May.
Liwei Shan & Albert Tsang & Xiaoxue Zhang, 2024. "Transporting Audit Quality Across Countries: Returnee CEOs and Audit Fees," Journal of Business Ethics, Springer, vol. 192(4), pages 845-874, July.
Zhe Shen & Haili Li & Norvald Instefjord & Xinming Liu, 2024. "Audit committee equity incentives and stock price crash risk," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1145-1190, April.
Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024. "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1291-1328, April.
Emad Noureldeen & Mohamed Elsayed & Ahmed A. Elamer & Jianming Ye, 2024. "Two-tier board characteristics and expanded audit reporting: Evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 195-235, July.
Sean S. Cao & Lin William Cong & Baozhong Yang, 2024. "Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing," NBER Working Papers 32763, National Bureau of Economic Research, Inc.
Georgi Hristov, 2024. "Improving the Quality of Financial Information Through Machine Learning," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 529-540, September.
James Osondu, 2024. "Benefits of Using Artificial Intelligence Tools in Education," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 209â€“218-2, May.
Laura – Eugenia – Lavinia BARNA & Corina – Cătălina HURDUCACI (GOREA), 2024. "The Impact Of Using Artificial Intelligence And Erp Systems In The Work Of Accounting Professionals And Auditors," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 246-258, July.
Andreea Larisa Olteanu (Burca) & Alina Elena Ionascu & Daniel Lipara, 2024. "Incorporating Sustainability into Indirect Procurement: The Audit Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 687-693, August.
Lucia-Maria Udrescu, 2024. "Internal Managerial Control and Internal Audit in Crisis Management: Lessons from the Pandemic," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 709-715, August.
Sandro Brunelli & Francesco Venuti & Thomas Niederkofler & Camilla Falivena, 2024. "Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 313-339, June.
Kawabata, Chiaki & Takahara, Tsuyoshi, 2024. "Evaluating Policy Interventions for Audit Quality Improvement: Market Competition versus Audit Firm Separation," MPRA Paper 120907, University Library of Munich, Germany.
Ozili, Peterson K, 2024. "Financial inclusion, financial crime, and fraud detection," MPRA Paper 121566, University Library of Munich, Germany.
Waseem, Fareeha & Hamid, Sara Zahid & Javed, Abeera, 2024. "Impact of Audit Committee Attributes and Liquidity on Sustainability Reporting," Audit and Accounting Review, University of Management and Technology, Lahore, Pakistan, vol. 4(1), pages 1-28.
Cahyani, Nadhifa Risma & Aisyaturrahmi, Aisyaturrahmi, 2024. "Diamond Fraud Detection in Property and Real Estate Companies," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 4(3), pages 331-341, July.
Nguyen, Thi Ngoc Lan & Nguyen, Mai & Nguyen, Viet Dzung & Vo, Xuan Vinh, 2024. "Accruals Quality, Stock Returns and Information Risk: Evidence from Vietnam," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, vol. 49(2), pages 53-80, June.
Lucia-Maria UDRESCU, 2024. "The Evolution and Impact of Digital Transformation on Internal Audit and Managerial Control in Public Institutions," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 187-198, August.
Michael Matthias NAUMANN & Fabian PITZ & Georg Sven LAMPE & Stelian Mircea OLARU, 2024. "Approach of Determining Process Maturity in Information Security Management Systems," PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON ECONOMICS AND SOCIAL SCIENCES, Bucharest University of Economic Studies, Romania, vol. 6(1), pages 221-230, August.
Anh Tuan Dang & Nguyen Ngoc Khanh Dung, 2024. "The Impact of Covid-19 on Earnings Management: Empirical Evidence from Vietnam," SAGE Open, , vol. 14(3), pages 21582440241, July.
Niklas Bergmann, 2024. "Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research," Journal of Business Economics, Springer, vol. 94(2), pages 311-378, February.
Cory A. Cassell & Tyler J. Kleppe & Jonathan E. Shipman, 2024. "Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification," Review of Accounting Studies, Springer, vol. 29(1), pages 75-108, March.
Christopher Bleibtreu & Ulrike Stefani, 2024. "The interdependence between market structure and the quality of audited reports: the case of non-audit services," Review of Accounting Studies, Springer, vol. 29(2), pages 1524-1574, June.
Ahrum Choi & Jeong-Bon Kim & Jay Junghun Lee & Jong Chool Park, 2024. "Market for corporate control and demand for auditing: evidence from international M&A laws," Review of Accounting Studies, Springer, vol. 29(3), pages 2753-2797, September.
Cassandra Estep & Emily E. Griffith & Nikki L. MacKenzie, 2024. "How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?," Review of Accounting Studies, Springer, vol. 29(3), pages 2798-2831, September.
Marc Eulerich & Aida Sanatizadeh & Hamid Vakilzadeh & David A. Wood, 2024. "Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries," Review of Accounting Studies, Springer, vol. 29(3), pages 2318-2349, September.
Thomas Bourveau & Janja Brendel & Jordan Schoenfeld, 2024. "Decentralized Finance (DeFi) assurance: early evidence," Review of Accounting Studies, Springer, vol. 29(3), pages 2209-2253, September.
Nien-Su Shih, 2024. "Does Using the Extended Audit Report Decrease Information Asymmetry in Family Firms?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 14(1), pages 1-3.
Ayoola Azeez Olaoye, 2024. "Contribution of Cloud Accounting to Employment and Economic Growth: An Evaluation from Nigerian Public Sector," Business & Management Compass, University of Economics Varna, issue 1, pages 14-24.
Fernández Francisco Javier Jorcano & Fernández Miguel Ángel Echarte & Alonso Sergio Luis Náñez, 2024. "The asset-backing risk of stablecoin trading: The case of Tether," Economics and Business Review, Sciendo, vol. 10(1), pages 57-80, April.
Farouk Didaoui Mohamed & Ismail Boughazi, 2024. "The contribution of analytical procedures in supporting corporate governance: A field study in Algeria," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 20(3), pages 91-102.
Ani Mawih Kareem Al & Chong H Gin & Tawfik Omar Ikbal, 2024. "Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership," Journal of Economics and Management, Sciendo, vol. 46(1), pages 300-330.
Ferreira Leonor Fernandes & Fernandes Joaquim Santana & Rebelo Efigénio, 2024. "A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?," Journal of Intercultural Management, Sciendo, vol. 16(1), pages 5-48, March.
Ovcina Adnan & Arslanagic-Kalajdzic Maja, 2024. "The Role of Monitoring and Evaluation and Project Implementation Management System for Non-Profit Project Performance in Developing Countries," South East European Journal of Economics and Business, Sciendo, vol. 19(1), pages 63-76.
Yu-Lin Hsu & Ni-Yun Chen, 2024. "The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(01), pages 1-39, March.
Jingjuan Huang & Bo Zhu, 2024. "Top Management Team Fault Lines and Stock Price Crash Risk: Evidence from China," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(01), pages 1-53, March.
Bin Wu & Yunjing Liu & Min Zhang & Ziyi Zhang, 2024. "Capital Market Consequences of Information about Individual Auditors," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 59(04), pages 1-49, December.
Cheng Few Lee & Alice C Lee & John C Lee (ed.), 2024. "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives:In 4 Volumes," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 13051, August.
Cheng Few Lee, 2024. "Introduction to Investment Analysis, Portfolio Management, and Financial Derivatives," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 1, pages 1-68, World Scientific Publishing Co. Pte. Ltd..
Yu-An Chen & Dan Palmon, 2024. "Analyst Characteristics-Based Consensus Forecasts," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 2, pages 69-115, World Scientific Publishing Co. Pte. Ltd..
Jia Shao & Nathan Lael Joseph & Ahmed A. El-Masry, 2024. "Models of Option Pricing," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 3, pages 117-170, World Scientific Publishing Co. Pte. Ltd..
Wan-Jiun Paul Chiou & Wen-Yi Lee & Jing-Rung Yu, 2024. "Realized Diversification Benefits of Risk Portfolio Models," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 4, pages 171-190, World Scientific Publishing Co. Pte. Ltd..
Ehud I. Ronn, 2024. "VIX Implied Volatility as a Time-Invariant, Stationary Assessor of Market Nervousness/Uncertainty," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 5, pages 191-197, World Scientific Publishing Co. Pte. Ltd..
Anastassios A. Drakos & Georgios P. Kouretas & Stavros Stavroyiannis & Leonidas Zarangas, 2024. "Investment and Saving in the European Union: Another Look at Feldstein–Horioka," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 6, pages 199-234, World Scientific Publishing Co. Pte. Ltd..
Bharat Sarath & Yixun Zhou, 2024. "A Three-Stage Procedure for Predicting Stock Returns," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 7, pages 235-260, World Scientific Publishing Co. Pte. Ltd..
Phillip A. Cartwright & Natalija Riabko, 2024. "Temporal Aggregation and the Estimation of Reverse Regressions for Commodities Market Models," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 8, pages 261-281, World Scientific Publishing Co. Pte. Ltd..
Aviral Kumar Tiwari & Emmanuel Joel Aikins Abakah & Richard Adjei Dwumfour & Luis Alberiko Gil-Alana, 2024. "Correlation and Dependence between Oil Prices, Stock Returns, Policy Uncertainty, and Financial Stress During COVID-19 Pandemic: New Evidence from a Multicountry Analysis Using Cross-Quantilogram Meth," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 9, pages 283-320, World Scientific Publishing Co. Pte. Ltd..
Charles Cao & Timothy Simin & Han Xiao, 2024. "Predicting the Equity Premium with the Implied Volatility Spread," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 10, pages 321-361, World Scientific Publishing Co. Pte. Ltd..
Yang Zhao & Cheng Few Lee & Min-Teh Yu, 2024. "Does Equity Market Timing have a Persistent Impact on Capital Structure? Evidence from China," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 11, pages 363-397, World Scientific Publishing Co. Pte. Ltd..
- Zhao, Yang & Lee, Cheng-Few & Yu, Min-Teh, 2020. "Does equity market timing have a persistent impact on capital structure? Evidence from China," The British Accounting Review, Elsevier, vol. 52(1).
Hong-Yi Chen & Cheng Few Lee & Tzu Tai, 2024. "The Joint Determinants of Capital Structure and Stock Rate of Return: A LISREL Model Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 12, pages 399-449, World Scientific Publishing Co. Pte. Ltd..
Ivan E. Brick & Hong-Yi Chen & Chia-Hsun Hsieh & Cheng Few Lee, 2024. "Alternative Methods for Estimating Firm’s Growth Rate: Update and Extension," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 13, pages 451-481, World Scientific Publishing Co. Pte. Ltd..
Hong-Yi Chen & Cheng Few Lee & Wei K. Shih, 2024. "Technical, Fundamental, and Combined Information for Separating Winners from Losers," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 14, pages 483-526, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Yibing Chen & John Lee, 2024. "Alternative Methods to Derive Option Pricing Models: Review and Comparison," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 15, pages 527-571, World Scientific Publishing Co. Pte. Ltd..
Lie-Jane Kao & Po-Cheng Wu & Cheng Few Lee, 2024. "An Assessment of Copula Functions Approach in Conjunction with Factor Model in Portfolio Credit Risk Management," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 16, pages 573-591, World Scientific Publishing Co. Pte. Ltd..
Deng-Yuan Ji & Hsiao-Yin Chen & Cheng Few Lee, 2024. "Forecast Performance of the Taiwan Weighted Stock Index: Update and Expansion," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 17, pages 593-612, World Scientific Publishing Co. Pte. Ltd..
Hong-Yi Chen & Sheng-Syan Chen & Chin-Wen Hsin & Cheng Few Lee, 2024. "Does Revenue Momentum Drive or Ride Earnings or Price Momentum?," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 18, pages 613-666, World Scientific Publishing Co. Pte. Ltd..
Paul W. Chiou & Cheng Few Lee, 2024. "Do Investors Still Benefit from Culturally Home-biased Diversification? An Empirical Study of China, Hong Kong, and Taiwan," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 19, pages 667-716, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Hao-Chang Sung, 2024. "Product Market Competition and Real Activities Manipulations: Theory, Implications, and Applications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 20, pages 717-748, World Scientific Publishing Co. Pte. Ltd..
Fu-Lai Lin & Sheng-Yung Yang & Yu-Fen Chen, 2024. "Gold in Portfolio: A Long-Term or Short-Term Diversifier?," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 21, pages 749-773, World Scientific Publishing Co. Pte. Ltd..
Shin-Yun Wang & Cheng Few Lee, 2024. "Fuzzy Multicriteria Decision-Making for Evaluating Mutual Fund Strategies," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 22, pages 775-794, World Scientific Publishing Co. Pte. Ltd..
Weifeng Hung & Chia-Chi Lu & Cheng Few Lee, 2024. "Mutual Fund Herding and Its Impact on Stock Returns: Evidence from the Taiwan Stock Market," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 23, pages 795-820, World Scientific Publishing Co. Pte. Ltd..
Paul W. Chiou & Alice C. Lee & Cheng Few Lee, 2024. "Stock Return, Risk, and Legal Environment around the World," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 24, pages 821-846, World Scientific Publishing Co. Pte. Ltd..
Dinh Tran Ngoc Huy & Vu Quynh Nam & Hoang Thanh Hanh & Nguyen Ngoc Thach, 2024. "Further Analysis of Bitcoin, Fintech, and P2P Lending: Perspectives and Recommendations from Industry 4.0," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 25, pages 847-859, World Scientific Publishing Co. Pte. Ltd..
Julia Nasev & Dominik von der Emde, 2024. "Earnings Quality and the Coinsurance Effect," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 26, pages 861-891, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Zhaodong Zhong & Tzu Tai & Hongwei Chuang, 2024. "Alternative Methods for Determining Option Bounds: A Review and Comparison," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 27, pages 893-921, World Scientific Publishing Co. Pte. Ltd..
- Cheng Few Lee & Zhaodong Zhong & Tzu Tai & Hongwei Chuang, 2020. "Alternative Methods for Determining Option Bounds: A Review and Comparison," World Scientific Book Chapters, in: Cheng Few Lee & John C Lee (ed.), HANDBOOK OF FINANCIAL ECONOMETRICS, MATHEMATICS, STATISTICS, AND MACHINE LEARNING, chapter 24, pages 917-945, World Scientific Publishing Co. Pte. Ltd..
Andy C.W. Chui, 2024. "Economic Policy Uncertainty and Short-term Reversals," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 28, pages 923-949, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Fu-Lai Lin & Phillip Cartwright, 2024. "Time Aggregation and the Estimation of the Market Model: Revision and Extension," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 29, pages 951-978, World Scientific Publishing Co. Pte. Ltd..
Peter Chinloy & Matthew Imes & Wendy Liu, 2024. "Leases on Balance Sheets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 30, pages 979-1006, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "Financial Econometrics, Mathematics, Statistics, and Financial Technology: An Overall View," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 31, pages 1007-1075, World Scientific Publishing Co. Pte. Ltd..
Tumellano Sebehela, 2024. "Entropic Two-Asset Option," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 32, pages 1077-1128, World Scientific Publishing Co. Pte. Ltd..
Sheng-Syan Chen & Cheng Few Lee & Keshab Shrestha, 2024. "Joint Normality Test for the Returns on the Futures and Spot," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 33, pages 1129-1158, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Keshab Shrestha & Robert L. Welch, 2024. "Analysis of Theoretical and Empirical Relationships between the Treasury Bills and Eurodollar," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 34, pages 1159-1187, World Scientific Publishing Co. Pte. Ltd..
Giulio Anselmi, 2024. "Volatility Risk Measures and Banks’ Leverage," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 35, pages 1189-1207, World Scientific Publishing Co. Pte. Ltd..
Chaoshin Chiao & Tung-Ying Lin & Cheng Few Lee, 2024. "The Reactions to On-Air Stock Reports: Prices, Volume, and Order Submission Behavior," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 36, pages 1209-1252, World Scientific Publishing Co. Pte. Ltd..
Thi Thanh Huyen Nguyen & Duc De Ngo & Mouloud Tensaout, 2024. "Mutual Fund Competition for Ranking: When Risk-Taking Comes with Managerial Effort," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 37, pages 1253-1276, World Scientific Publishing Co. Pte. Ltd..
Sheng-Syan Chen & Cheng Few Lee & Fu-Lai Lin & Keshab Shrestha, 2024. "Hedge Ratios: Theory and Applications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 38, pages 1277-1328, World Scientific Publishing Co. Pte. Ltd..
Chin-Chen Chien & Cheng Few Lee & Andrew M. L. Wang, 2024. "A Note on Stock Market Seasonality: The Impact of Stock Price Volatility on the Application of Dummy Variable Regression Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 39, pages 1329-1338, World Scientific Publishing Co. Pte. Ltd..
Lie-Jane Kao & Po-Cheng Wu & Cheng Few Lee, 2024. "Time-Changed GARCH versus GARJI Model for Extreme Events: An Empirical Study," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 40, pages 1339-1356, World Scientific Publishing Co. Pte. Ltd..
Hany B. Ahmed & Yilmaz Guney, 2024. "Corporate Financial Hedging and the Cost of Equity Capital," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 41, pages 1357-1402, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Oliver M. Rui, 2024. "Does Trading Volume Contain Information to Predict Stock Returns? Evidence from China’s Stock Markets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 42, pages 1403-1429, World Scientific Publishing Co. Pte. Ltd..
Orla Lenihan, 2024. "Financial Statement Analysis," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 43, pages 1431-1460, World Scientific Publishing Co. Pte. Ltd..
Alessandra Allini & Bikki Jaggi & Annamaria Zampella & Martina Prisco, 2024. "Expected Credit Losses under IFRS 9: Concept, Models, and Disclosures," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 44, pages 1461-1511, World Scientific Publishing Co. Pte. Ltd..
Fu-Lai Lin & Cheng Few Lee & Win-Lin Chou & Dennis Kin-Keung Fan, 2024. "Hedging with the International Equity Index Futures: The Conventional Model versus the Error Correction Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 45, pages 1513-1524, World Scientific Publishing Co. Pte. Ltd..
Cohen Gil, 2024. "Technical Analysis in Investing," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 46, pages 1525-1547, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "A Comparative Static Analysis Approach to Derive Greek Letters: Theory and Applications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 47, pages 1549-1581, World Scientific Publishing Co. Pte. Ltd..
Jonathan Ross & Joshua Madsen & Gordon Alexander, 2024. "A Correlation-Based Portfolio Choice Algorithm," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 48, pages 1583-1600, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Oliver M. Rui, 2024. "Stock Returns and Volatility on China’s Stock Markets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 49, pages 1601-1627, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Hun Y. Park, 2024. "Value Line Investment Survey Rank Changes and Beta Coefficients," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 50, pages 1629-1635, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Fu-Lai Lin & Mei-Ling Chen, 2024. "International Hedge Ratios for Index Futures Market: A Simultaneous Equations Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 51, pages 1637-1647, World Scientific Publishing Co. Pte. Ltd..
Han-Hsing Lee & Ren-Raw Chen & Cheng Few Lee, 2024. "Empirical Studies of Structural Credit Risk Models and the Application in Default Prediction: Review and New Evidence," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 52, pages 1649-1706, World Scientific Publishing Co. Pte. Ltd..
Hanxin Hu & Ting Sun, 2024. "Predicting Stock Return Movement Directions with Sentiment Analysis of News Headlines: A Machine Learning Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 53, pages 1707-1734, World Scientific Publishing Co. Pte. Ltd..
Chunchi Wu & Xinyuan Tao, 2024. "Style Investing, Momentum, and Co-movement," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 54, pages 1735-1753, World Scientific Publishing Co. Pte. Ltd..
Carsten Homburg & Laurens O. J. Lapp & Roman Schick, 2024. "Mining for “Green Diamonds” — Value Relevance of Greenhouse Gas Emissions," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 55, pages 1755-1794, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "Risk Estimation, Diversification, and Optimal Weights," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 56, pages 1795-1833, World Scientific Publishing Co. Pte. Ltd..
Bin Srinidhi, 2024. "The Role of Founder Presence in Investment Analysis," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 57, pages 1835-1851, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Wen-Chi Yeh, 2024. "Financial Statement Analyses and Firm Valuation: Johnson & Johnson as a Case Study," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 58, pages 1853-1892, World Scientific Publishing Co. Pte. Ltd..
Yufeng Han & Yang Liu & Guofu Zhou & Yingzi Zhu, 2024. "Technical Analysis in the Stock Market: A Review," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 59, pages 1893-1928, World Scientific Publishing Co. Pte. Ltd..
Dimitris Georgoutsos & George Moratis, 2024. "The Sovereign Rating Channel in the European Debt Crisis: Spillover Effects on Sovereign CDS and Other Systemic Risk Indicators," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 60, pages 1929-1959, World Scientific Publishing Co. Pte. Ltd..
Mark Iarovyi & Sasson Bar-Yosef & Itzhak Venezia, 2024. "Interest Rate Sensitivity and Investor Disagreement: How to Explain Bank Stock Turnover," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 61, pages 1961-1990, World Scientific Publishing Co. Pte. Ltd..
Chun-Chong Fu & Chuan-Hsiang Han & Kun Wang, 2024. "A Novel Semi-Static Method for the Index Tracking Problem," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 62, pages 1991-2002, World Scientific Publishing Co. Pte. Ltd..
Andreas G. Koutoupis & Leonidas G. Davidopoulos, 2024. "Fundamental Analysis: A Practical Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 63, pages 2003-2021, World Scientific Publishing Co. Pte. Ltd..
John M. Longo, 2024. "Lessons on Risk, Return, and Portfolio Construction from the Great Investors," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 64, pages 2023-2050, World Scientific Publishing Co. Pte. Ltd..
Pin-Huang Chou & Kuan-Cheng Ko & K.C. John Wei, 2024. "Sources of Liquidity Premium: Risk or Mispricing?," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 65, pages 2051-2088, World Scientific Publishing Co. Pte. Ltd..
Cristina Chueca Vergara & Luis Ferruz Agudo, 2024. "Analysis of IBEX-35 Listed Companies: Recent CSR Reports and Behavior of the Main Indicators. Existence of a Proportional Relationship between Greenwashing and Deficient CSR Reports," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 66, pages 2089-2120, World Scientific Publishing Co. Pte. Ltd..
Alex YiHou Huang & Ming-Che Hu, 2024. "Return Volatility, Skewness, and Momentum Effects," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 67, pages 2121-2150, World Scientific Publishing Co. Pte. Ltd..
Xinjie Wang & Ge Wu & Suyang Zhao, 2024. "Predicting Implied Volatility with Historical Volatility," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 68, pages 2151-2175, World Scientific Publishing Co. Pte. Ltd..
LiJane Kao & John Lee & Cheng Few Lee, 2024. "Estimating Binomial and Black & Scholes Option Pricing Models: Excel, R Language, and SAS Program Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 69, pages 2177-2195, World Scientific Publishing Co. Pte. Ltd..
Peter Chinloy & Matthew Imes, 2024. "Value Contributions," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 70, pages 2197-2236, World Scientific Publishing Co. Pte. Ltd..
David A. Ziebart & Mark Cheng & Sohee Kim & Wenyin Li & Anh Pham & Darren Woodward, 2024. "Using Computational Science Methods in Accounting and Finance Research," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 71, pages 2237-2264, World Scientific Publishing Co. Pte. Ltd..
Foued Hamouda, 2024. "Stock Buybacks and Financial Turmoil: Pros and Cons for Investors," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 72, pages 2265-2292, World Scientific Publishing Co. Pte. Ltd..
Guanming He & April Zhichao Li, 2024. "The Roles of Financial Analysts in the Stock Market," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 73, pages 2293-2308, World Scientific Publishing Co. Pte. Ltd..
Xinjie Wang & Zhaodong (Ken) Zhong, 2024. "Funding Liquidity and CDS-Bond Basis: Evidence from the CDS Big Bang," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 74, pages 2309-2331, World Scientific Publishing Co. Pte. Ltd..
G.V. Satya Sekhar, 2024. "Issues and Challenges of Weather and Freight Derivatives: Impact of Pandemic Situation," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 75, pages 2333-2348, World Scientific Publishing Co. Pte. Ltd..
Guanming He & April Zhichao Li & Dongxiao Shen, 2024. "On a Long-Term Investment Strategy in a Stock Market," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 76, pages 2349-2391, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "European Option, American Option, and Option Bounds: Theory, Method, and Some Empirical Results," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 77, pages 2393-2429, World Scientific Publishing Co. Pte. Ltd..
Xi Zhang & Philip S. Yu, 2024. "Improving the Stock Market Prediction with Social Media via Broad Learning," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 78, pages 2431-2500, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "Bond Portfolio Management, Swap Strategy, Duration, and Convexity," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 79, pages 2501-2539, World Scientific Publishing Co. Pte. Ltd..
Yao Zheng & Eric Osmer, 2024. "Do CFA Charterholders Make Better Hedge Fund Managers?," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 80, pages 2541-2564, World Scientific Publishing Co. Pte. Ltd..
Yu-Li Huang & Kun-Li Lin, 2024. "Impact of Bank Activity and Funding Strategies on Liquidity Management: International Evidence," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 81, pages 2565-2600, World Scientific Publishing Co. Pte. Ltd..
Cathy Zishang Liu & Kai-Cheung Kenneth Chu & C. S. Agnes Cheng, 2024. "Accounting Information and Firm Valuation," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 82, pages 2601-2641, World Scientific Publishing Co. Pte. Ltd..
Xingyi Hu & Zhaodong (Ken) Zhong, 2024. "Developments in CDS Markets: A Review on Recent CDS Studies," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 83, pages 2643-2681, World Scientific Publishing Co. Pte. Ltd..
Jow-Ran Chang & John Lee, 2024. "Decision Tree and Microsoft Excel Approach for Option Pricing Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 84, pages 2683-2726, World Scientific Publishing Co. Pte. Ltd..
Huei-Wen Teng, 2024. "Comparisons between the Markowitz Model and the Black–Litterman Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 85, pages 2727-2749, World Scientific Publishing Co. Pte. Ltd..
Ren Raw Chen & Cheng Few Lee & Han-Hsing Lee, 2024. "Empirical Performance of the Constant Elasticity Variance Option Pricing Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 86, pages 2751-2793, World Scientific Publishing Co. Pte. Ltd..
Han-Hsing Lee & Ken-Kuan Su, 2024. "Asset Allocation with Cryptocurrencies," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 87, pages 2795-2858, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "Market-Based, Accounting-Based, and Composite-Based Beta Forecasting," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 88, pages 2859-2899, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "Utility Theory, Capital Asset Allocation, and Markowitz Portfolio Selection Model," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 89, pages 2901-2943, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "Single-Index Model, Multiple-Index Model, and Portfolio Selection," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 90, pages 2945-2981, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Paul W. Chiou, 2024. "Sharpe Performance Measure and Treynor Performance Measure Approach to Portfolio Analysis," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 91, pages 2983-3018, World Scientific Publishing Co. Pte. Ltd..
Tamala Amelia Manda, 2024. "Modeling Different REIT Cash Flows," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 92, pages 3019-3075, World Scientific Publishing Co. Pte. Ltd..
Lie-Jane Kao & Huei Ching Soo & Cheng Few Lee, 2024. "Bayesian Portfolio Mean-Variance Efficiency Test with Sampling Error of Sharpe Ratio," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 93, pages 3077-3098, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "Fundamental Analysis, Technical Analysis, and Mutual Fund Performance," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 94, pages 3099-3157, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee, 2024. "Synthetic Options, Portfolio Insurance, and Contingent Immunization," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 95, pages 3159-3202, World Scientific Publishing Co. Pte. Ltd..
Robert Snigaroff & David Wroblewski, 2024. "Global International ELM versus Momentum," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 96, pages 3203-3223, World Scientific Publishing Co. Pte. Ltd..
Jow-Ran Chang & John Lee & Cheng Few Lee, 2024. "Estimating European and American Option Pricing Models: Excel and SAS Language Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 97, pages 3225-3253, World Scientific Publishing Co. Pte. Ltd..
Jacob Oded & Itzhak Venezia, 2024. "Estimating the Probabilities of Default under the Assumption of Unobserved Heterogeneity," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 98, pages 3255-3276, World Scientific Publishing Co. Pte. Ltd..
Wei-Fang Niu & Henry Horng-Shing Lu, 2024. "A Factor Model for Graph Data," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 99, pages 3277-3298, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Chiung-Min Tsai & Alice C. Lee, 2024. "A Dynamic CAPM with Supply Effect: Theory and Empirical Results," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 100, pages 3299-3328, World Scientific Publishing Co. Pte. Ltd..
Sibongile Zwane, 2024. "Indices Herding Behavior and Its Impact on Listed Real Estate and Two Other Asset Classes: A Case of Developed versus Emerging Markets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 101, pages 3329-3368, World Scientific Publishing Co. Pte. Ltd..
Christopher C. Geczy & John B. Guerard Jr., 2024. "Price Momentum, Earnings Forecasting, and Valuation: Implications for Inefficient Markets," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 102, pages 3369-3386, World Scientific Publishing Co. Pte. Ltd..
Paul W. Chiou & Jing-Rung Yu, 2024. "Advancement of Optimal Portfolio Models with Short Sales and Transaction Costs: Methodology and Effectiveness," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 103, pages 3387-3410, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Yibing Chen & John Lee, 2024. "Implied Variance Estimates for Black–Scholes and CEV OPM: Review and Comparison," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 104, pages 3411-3444, World Scientific Publishing Co. Pte. Ltd..
Philip Keejae Hong & Kyonghee Kim & Sukesh Patro, 2024. "On the Treatment of the Momentum Factor in Accounting-Based Anomalies: A Discussion," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 105, pages 3445-3461, World Scientific Publishing Co. Pte. Ltd..
Y. L. Hsu & T. L. Lin & Cheng Few Lee, 2024. "Constant Elasticity of Variance Option Pricing Model: Integration and Detailed Derivation," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 106, pages 3463-3481, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Wen-Chi Yeh, 2024. "Options, Put–Call Parities, and Option Strategies: Theory and Empirical Results," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 107, pages 3483-3546, World Scientific Publishing Co. Pte. Ltd..
Jungshik Hur, 2024. "A Cross-sectional Asset Pricing Test with More Power: An Instrumental Variable Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 108, pages 3547-3581, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Hong-Yi Chen & Alice Lee & Yuhsin Tai, 2024. "Current vs. Permanent Earnings for Estimating Alternative Dividend Payment Behavioral Model: Theory, Methods, and Applications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 109, pages 3583-3626, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Chengru Hu & Maggie Foley, 2024. "Differential Effect of Inside Debt, CEO Compensation Diversification, and Firm Investment," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 110, pages 3627-3680, World Scientific Publishing Co. Pte. Ltd..
Cheng Few Lee & Manak C. Gupta & Hong-Yi Chen & Alice C. Lee, 2024. "Optimal Payout Ratio under Uncertainty and the Flexibility Hypothesis: Theory, Empirical Evidence, and Implications," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 111, pages 3681-3731, World Scientific Publishing Co. Pte. Ltd..
Hong-Yi Chen & Manak C. Gupta & Alice C. Lee & Cheng Few Lee, 2024. "Sustainable Growth Rate, Optimal Growth Rate, and Optimal Payout Ratio: A Joint Optimization Approach," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 112, pages 3733-3779, World Scientific Publishing Co. Pte. Ltd..
Klotz, Michael & Pissors, Luisa-Elene, 2024. "KI-Normen und -Standards – Unterstützung für die Gestaltung der KI-Governance," SIMAT Arbeitspapiere 16-24-043, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2023

Iván Marinovic & Martin Szydlowski, 2023. "Monitor Reputation and Transparency," American Economic Journal: Microeconomics, American Economic Association, vol. 15(4), pages 1-67, November.
Valentin BURCĂ & Nicolae BOBIȚAN & Diana DUMITRESCU, 2023. "Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 33-41, October.
Anggita Langgeng WIJAYA & Ima Widha RATNASARI, 2023. "The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(6), pages 60-72, June.
Krismiaji & Handayani & Sumayyah, 2023. "Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(8), pages 64-73, August.
Mouna Hamza & Damak-Ayadi, 2023. "The Perception of Audit Quality Among Financial Statements Users, Preparers and Auditors, In Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 202-224, June.
Marwa Moalla Jamoussi & Anis Jarboui, 2023. "Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(2), pages 225-259, June.
Olfa Ben Salah & Anis Jarboui, 2023. "Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 408-427, September.
Bojan Malchev & Zorica Bozhinovska-Lazarevska, 2023. "Shaping Market Perceptions: An Investigation into Macedonian Bank Stock Prices and their Drivers," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, vol. 4(2), pages 1-15, November.
Efian Rohmah Hidayati & Redy Herinanto Albertus, 2023. "Effect Of Current Ratio, Debt To Equity Ratio And Total Asset Turnover On Stock Prices In The Sector Industries Registered On Bei 2020-2021 Period," SMBJ: Strategic Management Business Journal, UPMI Management, vol. 3(02).
Efian Rohmah Hidayati & Redy Herinanto Albertus, 2023. "Effect Of Current Ratio, Debt To Equity Ratio And Total Asset Turnover On Stock Prices In The Sector Industries Registered On Bei 2020-2021 Period," SMBJ: Strategic Management Business Journal, UPMI Management, vol. 3(02), pages 234-243.
Inna Stecenko & Baiba Rivza & Nataliia Lutska, 2023. "Environmental Audit In Assessing The Impact Of Reagents On Sustainable Development In Latvia," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 9(4).
Marwan Altarawneh & Mohammad Abedalrahman Alhmood & Ala’a Zuhair Mansour & Aidi Ahmi, 2023. "Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 179-203.
Bekir ELMAS & Mehtab ÇELİK & Ersin KORKMAZ, 2023. "İç Kontrol Sisteminin COSO İç Kontrol Modeli ile İncelenmesi ve Finansal Performans Üzerine Etkisi: Katılım Bankalarında Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 7(1), pages 189-206, June.
CORDOS (LABADITIS) Andreea & TIRON-TUDOR Adriana, 2023. "Accounting Optimised Skill Set And The Fourth Industrial Revolution - The View Of Professional Accounting Bodies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 75(2), pages 40-50, June.
Fischer Dov, 2023. "FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 13(3), pages 403-406, August.
Kenny Adedapo SOYEMI & Mariam Abosede TIAMIYU & Emily OMALE, 2023. "Audit Quality Attributes And Financial Performance: A Panel Study Of Quoted Firms In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(1), pages 94-106.
Georgeta Margareta DOBRESCU, 2023. "Implementation Of Internal Managerial Control Standards Within An Economic Entity," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(3), pages 53-57.
Henry K. FASUA, 2023. "Audit Quality And Firm Financial Performance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(4), pages 33-45.
Sunday Azeita OKOUGHENU & Oluwasegun Temitayo ODUNSI, 2023. "Audit Quality And Earnings Quality Reporting Of Nigerian Listed Oil And Gas Companies: The Moderating Influence Of Audit Committee," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(4), pages 65-75.
Madalina Albu, 2023. "Quality Audit As The Foundation Of The Organization'S Strategy," Management Strategies Journal, Constantin Brancoveanu University, vol. 60(2), pages 15-20.
Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023. "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, vol. 60(2), pages 204-210.
Isabelle Fabioux, 2023. "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," ACCRA, Association francophone de comptabilité, vol. 29(1), pages 81-138.
Tami Dinh & Florian Eugster & Anna Husmann, 2023. "Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality," Swiss Finance Institute Research Paper Series 23-33, Swiss Finance Institute.
Jean Damascene Mvunabandi & Haruna Maama, 2023. "The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 13(5), pages 119-127, September.
Newman Wadesango & Justice Walter Ruwende & Lovemore Sitsha, 2023. "Evaluating the Impact of Financial Management Practices on an Organizationâ€™s Financial Performance: A Case Study of Hwange Colliery Company," International Journal of Economics and Financial Issues, Econjournals, vol. 13(6), pages 203-208, November.
Li, Tianpei (Constance) & Walton, Stephanie, 2023. "Is there a dark side of competition? Product market competition and auditor-client contracting," Advances in accounting, Elsevier, vol. 62(C).
Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023. "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, vol. 105(C).
Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023. "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 108(C).
Smith, Kecia Williams, 2023. "Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 108(C).
Liu, Chenyong & Ryan, David & Lin, Guoyu & Xu, Chunhao, 2023. "No rose without a thorn: Corporate teamwork culture and financial statement misconduct," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban, 2023. "Third-party auditor liability and financial restatements," The British Accounting Review, Elsevier, vol. 55(2).
Chen, Tao, 2023. "Common auditors and internal control similarity: Evidence from China," The British Accounting Review, Elsevier, vol. 55(2).
Kong, Dongmin & Liu, Chenhao & Ye, Wenxu, 2023. "Randomized inspection and firm's government subsidies: A natural experiment in China," China Economic Review, Elsevier, vol. 82(C).
Kend, Michael & Nguyen, Lan Anh, 2023. "Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
Cho, Meeok & Kim, Hui Dong & Kim, Yewon, 2023. "Audit committee accounting financial expertise and stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 90(C).
Huang, Fumian & Ge, Liming & Wu, Sirui, 2023. "Minority shareholder protection, corporate governance, and investment efficiency," Finance Research Letters, Elsevier, vol. 58(PC).
Badertscher, Brad A. & Kim, Jaewoo & Kinney, William R. & Owens, Edward, 2023. "Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms," Journal of Accounting and Economics, Elsevier, vol. 75(2).
Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
Elsayed, Mohamed & Elshandidy, Tamer & Ahmed, Yousry, 2023. "Is expanded auditor reporting meaningful? UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
Gu, Tracy & Jiang, Yiqi & Simunic, Dan, 2023. "The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
Liu, Hui & Chang, Yufan & Zuo, Man, 2023. "Key audit matters and insider trading profitability: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
Shruti, R. & Thenmozhi, M., 2023. "Founder ownership and value relevance of IFRS convergence: Role of institutional investors," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
Ge, Yao & Hung, Shengmin & Huang, Wei & Qiao, Zheng & Deng, Xin, 2023. "Mutual fund herding and audit pricing," Research in International Business and Finance, Elsevier, vol. 64(C).
Akmalia Ariff & Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Mohd Taufik Mohd Suffian, 2023. "Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic," Asian Journal of Accounting Research, Emerald Group Publishing Limited, vol. 8(3), pages 279-292, March.
Javad Rajabalizadeh, 2023. "Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 32(1), pages 1-28, July.
Mohammad Hossein Safarzadeh & Mohammad Amin Mohammadian, 2023. "Auditors' narcissism and their professional skepticism: evidence from Iran," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 32(1), pages 91-119, August.
Zuhair Barhamzaid, 2023. "The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation," Accounting Research Journal, Emerald Group Publishing Limited, vol. 36(1), pages 92-105, January.
Zuhair Barhamzaid, 2023. "The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation," Accounting Research Journal, Emerald Group Publishing Limited, vol. 36(1), pages 92-105, January.
Solomon Opare & Md. Borhan Uddin Bhuiyan, 2023. "Debt maturity structure, credit ratings and audit fees: new evidence," Accounting Research Journal, Emerald Group Publishing Limited, vol. 36(6), pages 558-580, November.
Meena Subedi, 2023. "Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 32(2), pages 308-344, December.
Patrick Velte, 2023. "Ownership structure and corporate tax avoidance: a structured literature review on archival research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(3), pages 696-731, September.
Henry Jarva & Teresa Zeitler, 2023. "Implications of the COVID-19 pandemic on internal auditing: a field study," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(2), pages 355-370, July.
Michael Eric Bradbury & Oksana Kim, 2023. "The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 25(5), pages 995-1015, November.
Eduardo da Silva Flores & Joelson Oliveira Sampaio & Aziz Xavier Beiruth & Talles Vianna Brugni, 2023. "Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 13(4), pages 760-783, January.
Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik & Mohammad Istiaq Azim, 2023. "Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 14(4), pages 855-885, September.
Xuan Sean Sun & Ahsan Habib & Daifei Troy Yao, 2023. "Book-tax conformity and the demand for auditor-provided tax services: European evidence," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 45(3), pages 425-457, March.
Joseph Akadeagre Agana & Anna Alon & Stephen Zamore, 2023. "Self-regulation versus government oversight: audit fees research," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 45(2), pages 340-363, February.
Md. Khokan Bepari & Shamsun Nahar & Mohammad Istiaq Azim & Abu Taher Mollik, 2023. "It is a balancing act: understanding the key audit matters disclosure in the context of a developing country," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 20(3), pages 459-485, August.
Mustafa Faza' & Nemer Badwan & Montaser Hamdan, 2023. "Determinants of effective Shariah compliance auditing in Palestine: a theoretical and conceptual analysis," Journal of Money Laundering Control, Emerald Group Publishing Limited, vol. 27(5), pages 845-857, October.
Carlotta Magri & Pier Luigi Marchini, 2023. "Audit quality and debt restructuring: evidence from Italy," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 39(1), pages 50-70, December.
Jihad Al-Okaily, 2023. "Governing anti-corruption and perceived auditor independence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(5), pages 710-730, April.
Dahlia Robinson & Thomas Smith & James Devin Whitworth & Yiyang Zhang, 2023. "Earnings string breaks, accounting litigation risk and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(7), pages 1024-1052, August.
Jin Jiang & Xiangyun Lu & Yihan Wu & Hua Zhang, 2023. "The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(5), pages 553-578, January.
Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2023. "Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(6), pages 832-862, May.
Géraldine Broye & Pauline Johannes, 2023. "The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(6), pages 733-757, March.
Yonghai Wang & Jiawei Wang, 2023. "Does mandatory CSR disclosure affect audit efficiency? Evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(6), pages 863-900, June.
Seung Uk Choi & Hyung Jong Na & Kun Chang Lee, 2023. "Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(6), pages 783-812, April.
Merve Acar & Utku Şendurur, 2023. "What affects auditor choice in emerging markets? New evidence on the role of cultural distance," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(7), pages 1082-1111, August.
Kishore Singh & Peter Best, 2023. "Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 35(5), pages 727-745, May.
Alfred Bu & Masoud Azizkhani & Alicia Jiang, 2023. "Auditors’ response to earnings management after split-share structure reform in China," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 35(4), pages 594-619, August.
Gerasimos Rompotis & Dimitrios Balios, 2023. "Audit quality, firm performance and risk: evidence from Greece," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 22(5), pages 636-662, August.
Mohamed M. Eldyasty & Ahmed A. Elamer, 2023. "Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 22(4), pages 489-507, July.
Wunhong Su & Chen Yin, 2023. "Association between executives’ foreign background and audit fees," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 23(2), pages 186-204, December.
Theodoros Kounadeas, 2023. "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-21.
Mohamed Aymen Ben Moussa & Amira El Feidi, 2023. "The Impact of Leverage on Financial Performance of Tunisian Quoted Firms," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 101-116.
Malgorzata Anna Wegrzynska & Lidia Bednarek & Katarzyna Bosacka- Koltun, 2023. "Are the Financial Results of Selected Companies Listed on the Warsaw Stock Exchange Related to Non-Financial Information Presented in CSR Reports?," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 40-56.
Joshua Onome Imoniana & Daniel Carlos Nava Filho & Edgard Bruno Cornacchione & Luciane Reginato & Cristiane Benetti, 2023. "Impact of Technological Advancements on Auditing of Financial Statements," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 131-159.
Marius Cîmpan & Cătălin-Paul Păcuraru-Ionescu & Sorin Nicolae Borlea, 2023. "The value of public audit - theories and empirical evidence," Journal of Financial Studies, Institute of Financial Studies, vol. 14(8), pages 24-36, May.
Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023. "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 62-85, November.
Marius Cîmpan & Cătălin-Paul Păcuraru-Ionescu & Sorin Nicolae Borlea, 2023. "The value of public audit - theories and empirical evidence," Journal of Financial Studies, Institute of Financial Studies, vol. 8(14), pages 24-36, May.
Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023. "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 62-85, November.
Khaled Aburisheh, 2023. "Factors Affecting Audit Quality: Evidence from Jordan ," GATR Journals afr227, Global Academy of Training and Research (GATR) Enterprise.
Phuong Thi Nguyen, 2023. "The application of analytical procedures in Big Four audit firms in Vietnam ," GATR Journals afr229, Global Academy of Training and Research (GATR) Enterprise.
Nebbache Salah Eddine & Mokrani Abdelkrim, 2023. "‬Socioemotional wealth and internal audit in family firms: trade-off between economic and non-economic goals [Socioemotional wealth and internal audit in family firms: trade-off between economic an," Post-Print hal-04183428, HAL.
Slimane Bari & Hassane Boujettou, 2023. "Regulation and legal audit quality:Between international standards and the reality of moroccan context [Règlementation et qualité de l'audit légal : Entre dispositifs internationaux et réalité du c," Post-Print hal-04185971, HAL.
Mohamed El Adib & Mohamed Achraf Nafzaoui, 2023. "Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model Analyse des déterminants de l'adoption des technologies numériques d," Post-Print hal-04193924, HAL.
Ferdinand A Gul & Arifur Khan & Karen Lai & Getie Dessalegn & Mohammad Badrul Muttakin, 2023. "Corporate political donations and audit fees: Some evidence from Australian audit pricing," Post-Print hal-04511816, HAL.
Maria Niculescu & Alain Burlaud, 2023. "From non-financial disclosure to sustainability reporting: new challenges for financial analysts and auditors [De la déclaration non financière au reporting de durabilité : les nouveaux défis pour ," Working Papers halshs-04174530, HAL.
Suzana Keglević Kozjak & Tanja Šestanj-Perić, 2023. "Does The Auditor’S Size Influence The Going Concern Assesment? – The Case Of Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 74(1), pages 85-101.
Malik Abu Afifa & Isam Hamad Saleh, 2023. "Does Audit Quality Affect Companies’ Performance? Evidence From An Emerging Market," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 74(2), pages 208-232.
Serhii Bardash & Oleksandr Sherstiuk, 2023. "Audit of the Tourist Rent Existence," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-16, March.
Volodymyr Ivankov, 2023. "Public Funds as an Object of Forensic Economic Expertise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 54-67, June.
Safa Rifha'atul Mahmuda Arpan & Haliah & Nirwana, 2023. "The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September.
Fang Sun & Fengyun Wu, 2023. "The Impact Of Debt Structure On Auditorchoice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 105-115.
Margaret Oâ€™Reilly-Allen & Maria H. Sanchez, 2023. "Weâ€™Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 117-127.
Arianna Pinello & Ara Volkan & Adam McCord, 2023. "Statement On Auditing Standards 145: Was Stakeholder Feedback Incorporated In The Final Standard?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 15-29.
Thomas Smith & Adrian Valencia & Ara Volkan & Jordin Vorisek, 2023. "Fasb Fin 48 Disclosures: Evidence On User Perceptions," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 27-41.
Sonia B. Dhaliwal & Dua Sohail & Keeley Hafer & Sehar Azam & Bryn Hafer, 2023. "Digitalization Of Tax Administration: A Review Of The Organization For Economic Co-Operation And Development (Oecd) Guidelines," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 55-81.
Daniel Acheampong & Isaac Osei Agyemang & Tanya S. Benford & Judy Wynekoop, 2023. "Auditor Ratification, Stock Prices, And Auditor Change: A Comparative Study In Publicly Traded Companies," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 93-104.
Yahn-Shir Chen & Kui-Ying Lin, 2023. "Size, Performance And Alliance: An Examination Of Market Segmentation And Market Structure," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 17(1), pages 71-92.
Ayodeji ADEWUMI & Omole Ilesanmi ISAAC, 2023. "Evaluation of the Influence of IA roles and functions in preventing and detecting fraud in South African manufacturing SMEs," Romanian Journal of Economics, Institute of National Economy, vol. 56(1(65)), pages 109-131, July.
Ion CARA, 2023. "Risk management and internal control system of the Moldovan banks," Romanian Journal of Economics, Institute of National Economy, vol. 57(2(66)), pages 85-98, December.
Yilmaz Uzun & Sinan Aslan, 2023. "The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(68), pages 1-14, January.
Gurol Baloglu & Kaan Ramazan Cakali, 2023. "Misselling in Business: The Case of Wells Fargo," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(68), pages 71-83, January.
Papadopoulos, Georgios, 2023. "External assurance of carbon disclosures indicates possible underestimates in reported European corporate emissions data," JRC Working Papers in Economics and Finance 2023-09, Joint Research Centre, European Commission.
Yi-Hsing Liao & Hua Lee & Chao-Jung Chen, 2023. "The informational role of audit partner industry specialization," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 69-109, January.
Shao-Huai Liang & Yu-Ting Hsieh & Hsuan-Chu Lin & Hui-Yu Hsiao, 2023. "What underlies key audit matters? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 1243-1258, April.
Eva Gulyas & Marton Miklos Ratky, 2023. "Fair Value of Retail Loans: Are We Following IFRS9 or Misinterpreting It?," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 22(1), pages 77-103.
Shubhranshu Shekhar & Jetson Leder-Luis & Leman Akoglu, 2023. "Unsupervised Machine Learning for Explainable Health Care Fraud Detection," NBER Working Papers 30946, National Bureau of Economic Research, Inc.
Martina Cuneo & Jetson Leder-Luis & Silvia Vannutelli, 2023. "Government Audits," NBER Working Papers 30975, National Bureau of Economic Research, Inc.
Vlora Berisha & Fisnik Morina & Alban Hetemi & Blerta Zeqaj, 2023. "The Role of Internal Audit in Credit Risk Management in Commercial Banks," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 115-130, March.
Daniela Petrova & Adriana Atanasova, 2023. "Research of Audit Services Market in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 187-201, October.
Ina Lecheva, 2023. "Criteria and Factors for the Selection of a Registered Auditor," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 203-215, October.
Ina Lecheva, 2023. "The Audit Services Market Through the Prism of Their Resource Security," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 207-216, December.
Annelies Deuss & Stephanie Honey, 2023. "Costs, benefits and effectiveness of remote audits for international food safety," OECD Food, Agriculture and Fisheries Papers 196, OECD Publishing.
Cristian DOGAR & Carmen Mihaela SCORTE, 2023. "Artificial Intelligence And Jobs’ Future Prospects In Accounting And Financial Auditing," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(1), pages 403-416, July.
Sergiu Soimu & Galina Badicu & Diana Rencheci, 2023. "Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1094-1102, August.
Angelica Buboi (Danaila), 2023. "Overall Impact of Specific Regulations on the Statutory Auditor's Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 265-275, August.
Nicoleta Asalos & Ionel Bostan, 2023. "Orientation of Public Audit Missions to the IT Activity Carried Out within the State Authorities/Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 876-885, August.
Nicoleta Asalos & Ionel Bostan, 2023. "Updating and Developing the Normative Framework for Strengthening the Internal Public Audit Function in State Institutions and Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 614-622, December.
Georgiana Burlacu & Ioan-Bogdan Robu, 2023. "The Influence of Covid-19 Pandemy on Financial Fraud Risk Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 640-651, December.
Andreea Mocanu & Maria Grosu & Ioan-Bogdan Robu, 2023. "The Impact of IFRS on Audit Quality in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 767-774, December.
Anisoara – Elena Pavelescu (Belbe), 2023. "Contributions to the Improvement of the Process of Internal Audit at Public Educational Entities by Using Chatbots," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 833-840, December.
Ozili, Peterson K, 2023. "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper 116410, University Library of Munich, Germany.
Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023. "Financial Statements not Required," MPRA Paper 117472, University Library of Munich, Germany.
Georgieva, Daniela & Bankova, Diyana, 2023. "The role of the financial auditor for the participation of forestry enterprises in global value chains," MPRA Paper 117684, University Library of Munich, Germany, revised 2023.
Ozili, Peterson K, 2023. "Forensic accounting research around the world," MPRA Paper 118789, University Library of Munich, Germany.
Patel, Rajesh & Khan, Fatima & Silva, Buddhika & Shaturaev, Jakhongir, 2023. "Unleashing the Potential of Artificial Intelligence in Auditing: A Comprehensive Exploration of its Multifaceted Impact," MPRA Paper 119616, University Library of Munich, Germany, revised 05 Dec 2023.
Hasan, Amena, 2023. "Amalgamation of Commercial Banks in Bangladesh: A Study on its Impact and Implications," MPRA Paper 120830, University Library of Munich, Germany, revised 10 Mar 2024.
Adebayo Olagunju & Risikat Motunrayo Shittu & Titilayo Moromoke Oladejo & Amos Olusola Akinola & Nuka Nadum Nwikpasi & Ruth Tony Obiosa, 2023. "Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms," ACTA VSFS, University of Finance and Administration, vol. 17(2), pages 101-124.
Shachariyah, Nafachatus & Rochayatun, Sulis, 2023. "Audit Quality Reduction Behavior: A Literature Review," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, vol. 7(1), pages 34-44, June.
Xu, Meng & Loang, Ooi Kok, 2023. "The Influence of Internal Control Quality on Corporate Financial Performance: An Empirical Analysis based on Panel Quantile Regression Model," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, vol. 7(2), pages 140-154, December.
Babatunde A., LAWAL & Oluwayomi T., OYETUNJI & Babatunde A., KILANI & Busayo O., LAWAL, 2023. "Audit Quality And Qualitative Characteristics Of Accounting Information Of Deposit Money Banks Listed In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 22(1), pages 97-114, March.
Abedi, Ahmad & Cheshomi, Ali & Malek Sadati, Saeed, 2023. "Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 10(3), pages 201-226, December.
Alina V. Posohina (Посохина, Алина), 2023. "Application of ISA 570 (Revised) Business Continuity to Estimate the Date of Objective Bankruptcy [Применение Мса 570 (Пересмотренный) "Непрерывность Деятельности" Для Оценки Даты Объекти," Economic environment, Russian Presidential Academy of National Economy and Public Administration, issue 4(46), pages 72-81.
Layal BOKAII, 2023. "The Impact of Compensation Benefits on Retaining Talented Employees: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 98-108, February.
Elizabeth Carson & Yi (Dale) Fu & Ulrike ThÃ¼rheimer & Yang Xu, 2023. "The audit market for listed Australian companies from 2012 to 2018: A state of play," Australian Journal of Management, Australian School of Business, vol. 48(3), pages 524-549, August.
Sarowar Hossain & Jenny Jing Wang, 2023. "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, vol. 48(3), pages 596-624, August.
Ravi Seethamraju & Angela Hecimovic, 2023. "Adoption of artificial intelligence in auditing: An exploratory study," Australian Journal of Management, Australian School of Business, vol. 48(4), pages 780-800, November.
Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023. "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(1), pages 118-138, February.
Mohammad Nasih & Raden Roro Widya Ningtyas Soeprajitno & Iman Harymawan & John Nowland, 2023. "Top Company Officers and Auditor School-ties on Audit Fee: Evidence From Indonesia," SAGE Open, , vol. 13(4), pages 21582440231, December.
Christoph Mauritz & Martin Nienhaus & Christopher Oehler, 2023. "The role of individual audit partners for narrative disclosures," Review of Accounting Studies, Springer, vol. 28(1), pages 1-44, March.
Kimball Chapman & Michael Drake & Joseph H. Schroeder & Timothy Seidel, 2023. "Earnings announcement delays and implications for the auditor-client relationship," Review of Accounting Studies, Springer, vol. 28(1), pages 45-90, March.
Myojung Cho & Gopal V. Krishnan, 2023. "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, vol. 28(1), pages 164-200, March.
Peter-J. Jost, 2023. "Auditing versus monitoring and the role of commitment," Review of Accounting Studies, Springer, vol. 28(2), pages 463-496, June.
Clive S. Lennox & Jaime J. Schmidt & Anne M. Thompson, 2023. "Why are expanded audit reports not informative to investors? Evidence from the United Kingdom," Review of Accounting Studies, Springer, vol. 28(2), pages 497-532, June.
Tharindra Ranasinghe & Lin Yi & Ling Zhou, 2023. "Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry," Review of Accounting Studies, Springer, vol. 28(2), pages 1107-1139, June.
Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg, 2023. "When do firms use one set of books in an international tax compliance game?," Review of Accounting Studies, Springer, vol. 28(3), pages 1856-1885, September.
Bright Asante-Appiah & Tamara A. Lambert, 2023. "The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk," Review of Accounting Studies, Springer, vol. 28(4), pages 2589-2641, December.
Alain Gilles Foka Tagne & Alain Takoudjou Nimpa & Léopold Djoutsa Wamba & Depores Woutabo Ngankwe, 2023. "Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context," SN Business & Economics, Springer, vol. 3(11), pages 1-23, November.
Shaio Yan Huang & Yi-Yang Lee & Yu-Ying Lin, 2023. "Effect of an Audit Partnerâ€™ Industry Auditing Tenure on Audit Quality Under the Mandatory Audit Partner Rotation System in Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 13(2), pages 1-4.
Han-Ching Huang & Yung-An Huang, 2023. "The Impact of Industry Specialist on the Relationship between Returns and Future Earnings," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(2), pages 1-6.
Yelisieieva Oksana & Lyzhnyk Yuliya & Stolietova Iryna & Kutova Natalia, 2023. "Study of Best Practices of Green Energy Development in the EU Countries Based on Correlation and Bagatofactor Autoregressive Forecasting," Economics, Sciendo, vol. 11(2), pages 183-197, December.
Indriaty Lely & Thomas Gen Norman, 2023. "Analysis of Hexagon Fraud Model, the S.C.C.O.R.E Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia," Economics, Sciendo, vol. 11(s1), pages 73-92, December.
Đukić Tadija & Pavlović Miloš & Grdinić Vladimir, 2023. "Uncovering Financial Fraud: The Vital Role of Forensic Accounting and Auditing in Modern Business Practice," Economic Themes, Sciendo, vol. 61(3), pages 407-418, September.
Gad Jacek, 2023. "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(1), pages 32-45, March.
Comporek Michal, 2023. "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(4), pages 315-332, December.
Sylwestrzak Marek, 2023. "Applying Benford’s law to detect earnings management," Journal of Economics and Management, Sciendo, vol. 45(1), pages 216-236, January.
Farouk Musa Adeiza & Ahmed Zik-Rullahi Abubakar, 2023. "Executive compensation, share ownership, and earnings management of banks in Nigeria," Journal of Economics and Management, Sciendo, vol. 45(1), pages 26-43, January.
Yen Jesslyn & Herusetya Antonius, 2023. "Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction," Marketing of Scientific and Research Organizations, Sciendo, vol. 47(1), pages 49-70, March.
Lazăr Pleşa Teodora & Popescu Constanța & Pleşa Iliodor Tiberiu, 2023. "From Digitization to Artificial Intelligence in External Public Audit," Valahian Journal of Economic Studies, Sciendo, vol. 14(1), pages 47-59, July.
Kenneth W. Shaw & Lei Zhao, 2023. "The Cost of Becoming Informed and Audit Fees," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 26(03), pages 1-36, September.
Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023. "Audit mandates, audit firms, and auditors," Working Papers 333, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.

2022

Dutra Sallaberry, Jonatas & Martínez-Conesa, Isabel & Flach, Leonardo, 2022. "Whistleblowing in small and large accounting firms in Brazil," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 6(2), pages 502-502, December.
Liudmila LAPIȚKAIA, 2022. "Trends In The Development Of The Audit Services Market In The Republic Of Moldova," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 8(2), pages 82-91, December.
Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2022. "Considerations Regarding The Financial Audit Of Eu-Funded Projects," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 31-40, April.
Andrada Lascău, 2022. "The Benefits Of Audit Digitalisation And The Effects On The Work Of Auditors," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 68-75, April.
Bunget Ovidiu Constantin & Lungu Cristian & Olariu Andrei-Marius, 2022. "The Interdependence Between The Type Of Audit Opinion And The Variation Of The Stock Price," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 89-97, April.
Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2022. "Regulation And Transparency Of The Financial Audit Of European Projects – A Comparison With Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 81-92, December.
Anis Ben Amar & Nourhen Sayadi, 2022. "Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 5-24, March.
Afroditi Ntokozi & Christos A. Tzovas & Constantinos G. Chalevas, 2022. "Earnings Management During Financial Crisis: The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 200-219, June.
Anis Ben Amar & Islem Turki, 2022. "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 373-396, September.
Kishore Singh & Pran Boolaky & Kamil Omoteso, 2022. "The Relationship Between Politics, Legal System and Financial Reporting on Fraud," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 397-430, September.
Ahmad Faisal Hayek & Nora Azima Noordin & Khaled Hussainey, 2022. "Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 475-500, December.
Khalil Feghali & Reine Najem & Beverly Dawn Metcalfe, 2022. "Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 575-603, December.
Souha Ben Gamra & Fadhila Hamza & Hela Borgi, 2022. "The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 604-630, December.
Ion CROITORU & Viorica NEACSU & Silvia MINCIUNA, 2022. "Particularities Of The Financial Accounting Activity In Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 65(1), pages 47-54, March.
NicolÃ¡s Gambetta & Laura Sierra GarcÃa & MarÃa Antonia GarcÃa Benau & Josefina Novejarque Civera, 2022. "The informative value of Key Audit Matters in the audit report," Documentos de InvestigaciÃ³n 129, Universidad ORT Uruguay. Facultad de AdministraciÃ³n y Ciencias Sociales.
Tetyana Demchenko, 2022. "Features Of Accounting For Current Assets Of The Enterprise," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
Mohammad Abedalrahman Alhmood & Hasnah Shaari & Redhwan Al-dhamari, 2022. "Audit Partner Characteristics and Real Earnings Management Practices in Jordan," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 185-200.
Mehmet Emin YAŞAR & Kadir GÖKOĞLAN & Meryem KÖK, 2022. "Üniversite Öğrencilerinin Kent Ekonomisine Katkısı Bingöl Üniversitesi Örneği," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 6(1), pages 13-37, August.
Maria STANCU (CATANA), 2022. "Internal Audit — Strategic Function And Compliance With Influences In The Activity Of The Economic Entity," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(1), pages 104-120.
Stela CIOBU & Ion CARA, 2022. "Effects Of Internal Control System On Credit Risk And Financial Performance Of The Moldovan Banks," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(2), pages 41-54.
Xiaoyu ZHAN, 2022. "Budget Execution, A Tool For Substantiating The Financial Resources For Funding Sustainable Development Projects," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 15-20.
Mariana Alice PREDA (SIMION) & Anda Ileana NECULA & Anca Daniela ?ENCHEA, 2022. "Moral And Social Responsibility - Essential Attributes Of The Financial Audit Profession," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 161-170.
Leliana DIANA (BOLCU), 2022. "Online Trade: Vulnerability For Fraud And Tax Evasion," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 77-84.
Anca Daniela SENCHEA & Anda NECULA & Alice Mariana PREDA (SIMION) & Andreea Cristina SAVU, 2022. "The Risk Approach: An Alternative To The Classic Audit Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(4), pages 213-220.
Lazar (Ple?a) Teodora Nicoleta & Popescu Constan?a & Ple?a Iliodor Tiberiu, 2022. "The Role Of Supreme Audit Institutions In Building Resilience During The Covid 19 Pandemic," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 100-108.
Teodora-Cezara Porumbacean, 2022. "An Exemplification Analysis Of Materiality Computation Based On The Client'S Specifics," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 134-143.
Viorica (IUGA) DINDAREANU, 2022. "Exercising The Preventive Financial Control In Order To Ensure The Inclusion In The Budgetary Limit Of The Personnel Expenses," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 37-45.
Anca Daniela ?enchea & Anda Necula & Alice Mariana Preda & Andreea Savu, 2022. "The Risk Approach: An Alternative To The Classic Audit Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 57(3), pages 45-51.
Najoua Elommal & Riadh Manita, 2022. "How Blockchain Innovation could affect the Audit Profession: A Qualitative Study," Journal of Innovation Economics, De Boeck Université, vol. 0(1), pages 37-63.
Lynda Soltani, 2022. "The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, vol. 12(1), pages 24-27.
Modjadji Charlotte Msindwana & Collins C. Ngwakwe, 2022. "Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 12(3), pages 86-96, May.
Jean Damascene Mvunabandi & Charmaine Lathleiff & Paul-Francois Muzindutsi, 2022. "Financial Accounting as a Tool to Enhance Non-Government Organisations Performance: A Case Study of a Large NGO in Durban, South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 12(3), pages 10-17, May.
Ongayi Wadesango & Victor Jones & Lovemore Sitsha & Newman Wadesango, 2022. "The Impact of Covid-19 Lockdown on Working Capital Management and Profitability of Firms: A Case Study of Lesley Bakers PVT LTD," International Journal of Economics and Financial Issues, Econjournals, vol. 12(5), pages 78-85, September.
Sayaf Algrady & Xie Xiaojun, 2022. "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 1-10, March.
Beck, Allison K. & Beck, Paul J., 2022. "Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances," Advances in accounting, Elsevier, vol. 56(C).
Dong, Bei & Nash, Jonathan & Xu, Le, 2022. "Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline," Advances in accounting, Elsevier, vol. 56(C).
Knechel, W. Robert & Park, Hyun Jong, 2022. "Audit firm political connections and PCAOB inspection reports," Accounting, Organizations and Society, Elsevier, vol. 100(C).
Abbott, Lawrence J. & Buslepp, William L., 2022. "An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder," Accounting, Organizations and Society, Elsevier, vol. 98(C).
Ryu, Sang-Lyul & Won, Jayoun, 2022. "Scale and scope economies in Korean accounting firms around Sarbanes-Oxley regulations," Journal of Asian Economics, Elsevier, vol. 78(C).
Li, Donghui & Xing, Lu & Zhao, Yang, 2022. "Does extended auditor disclosure deter managerial bad-news hoarding? Evidence from crash risk," Journal of Corporate Finance, Elsevier, vol. 76(C).
Hu, May & Muhammad, Abdul & Yang, Jingjing, 2022. "Ownership concentration, modified audit opinion, and auditor switch: New evidence and method," The North American Journal of Economics and Finance, Elsevier, vol. 61(C).
Yu, Chun-Chan & Huang, Hua-Wei & Yang, Ya-Chih & Xie, Anxuan, 2022. "Do over-conservative going concern audit opinions exist? Evidence from the prediction model approach," Economics Letters, Elsevier, vol. 212(C).
Gerwanski, Jannik & Velte, Patrick & Mechtel, Mario, 2022. "Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence," European Management Journal, Elsevier, vol. 40(1), pages 103-126.
Dobija, Dorota & Hryckiewicz, Aneta & Zaman, Mahbub & Puławska, Karolina, 2022. "Critical mass and voice: Board gender diversity and financial reporting quality," European Management Journal, Elsevier, vol. 40(1), pages 29-44.
Dang, Man & Puwanenthiren, Premkanth & Truong, Cameron & Henry, Darren & Vo, Xuan Vinh, 2022. "Audit quality and seasoned equity offerings methods," International Review of Financial Analysis, Elsevier, vol. 83(C).
Kong, Dongmin & Ji, Mianmian & Liu, Shasha, 2022. "Does the mandatory disclosure of audit information affect analysts' information acquisition?," International Review of Financial Analysis, Elsevier, vol. 83(C).
Vu, Quang & Nga, Nguyen Thi Thuy, 2022. "Does the implementation of internal controls promote firm profitability? Evidence from private Vietnamese small- and medium-sized enterprises (SMEs)," Finance Research Letters, Elsevier, vol. 45(C).
Slapničar, Sergeja & Vuko, Tina & Čular, Marko & Drašček, Matej, 2022. "Effectiveness of cybersecurity audit," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
Papík, Mário & Papíková, Lenka, 2022. "Detecting accounting fraud in companies reporting under US GAAP through data mining," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
Hsieh, Sheng-Feng & Brennan, Gerard, 2022. "Issues, risks, and challenges for auditing crypto asset transactions," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).
Ege, Matthew S. & Stuber, Sarah B., 2022. "Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry," Journal of Accounting and Economics, Elsevier, vol. 73(1).
Bizet, Romain & Bonev, Petyo & Lévêque, François, 2022. "The effect of local monitoring on nuclear safety and compliance: Evidence from France," Journal of Environmental Economics and Management, Elsevier, vol. 113(C).
Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb, 2022. "Auditor independence: The effect of auditors’ quality control efforts and corporate governance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
Geiger, Marshall A. & Basioudis, Ilias G. & DeLange, Paul, 2022. "The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022. "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
Parnes, Dror, 2022. "Banks' off-balance sheet manipulations," The Quarterly Review of Economics and Finance, Elsevier, vol. 86(C), pages 314-331.
Aguir, Wael & Ater, Brandon & Anabila, Andrew A. & Sobngwi, Christian Kuiate, 2022. "The role of shared auditors in loan contracts," The Quarterly Review of Economics and Finance, Elsevier, vol. 86(C), pages 87-97.
Athavale, Manoj & Guo, Zhaorui & Meng, Yun & Zhang, Tianshu, 2022. "Diversity of signing auditors and audit quality: Evidence from capital market in China," International Review of Economics & Finance, Elsevier, vol. 78(C), pages 554-571.
Baig, Ahmed & DeLisle, R. Jared & Zaynutdinova, Gulnara R., 2022. "Index mutual fund ownership and financial reporting quality," Research in International Business and Finance, Elsevier, vol. 62(C).
Stephen Walker, 2022. "Compared to What? Does Benford's Law Really Detect Corporate Fraud?," Econ Journal Watch, Econ Journal Watch, vol. 19(1), pages 1-30â€“46, March.
Huy Viet Hoang & Son Tung Ha & Manh Linh Tran & Thi Thu Trang Nguyen, 2022. "Is auditor tolerant of earnings management in socially responsible firms? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 30(5), pages 669-690, October.
Huy Viet Hoang & Son Tung Ha & Manh Linh Tran & Thi Thu Trang Nguyen, 2022. "Is auditor tolerant of earnings management in socially responsible firms? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 30(5), pages 669-690, October.
Peterson K. Ozili, 2022. "Sustainability Accounting," Contemporary Studies in Economic and Financial Analysis, in: Managing Risk and Decision Making in Times of Economic Distress, Part A, volume 108, pages 171-180, Emerald Group Publishing Limited.
Mariya Shygun & Anastasiia Chystova, 2022. "Digital Aspects of Internal Audit of Tax Differences: Practical Experience of Ukraine," Contemporary Studies in Economic and Financial Analysis, in: The New Digital Era: Digitalisation, Emerging Risks and Opportunities, volume 109, pages 49-68, Emerald Group Publishing Limited.
Maretno A. Harjoto & Indrarini Laksmana, 2022. "The impact of COVID-19 lockdown on audit fees and audit delay: international evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 30(4), pages 526-545, July.
Maria I. Kyriakou, 2022. "The effect of the financial crisis on audit quality: European evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 30(1), pages 143-158, January.
Maretno A. Harjoto & Indrarini Laksmana, 2022. "The impact of COVID-19 lockdown on audit fees and audit delay: international evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 30(4), pages 526-545, July.
Maria I. Kyriakou, 2022. "The effect of the financial crisis on audit quality: European evidence," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 30(1), pages 143-158, January.
Changdong Chen & Yunxia Zhu & Ruochen Jiang & Lifeng Zhu, 2022. "How export-oriented SMEs from emerging markets respond to the CSR-related code of conduct: a content analysis of auditing reports," International Journal of Emerging Markets, Emerald Group Publishing Limited, vol. 18(12), pages 6061-6080, May.
Mohamed M. El-Dyasty & Ahmed A. Elamer, 2022. "Female leadership and financial reporting quality in Egypt," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(3), pages 583-605, November.
Amitav Saha, 2022. "Financial reporting quality during a crisis: a systematic review," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 44(2/3), pages 154-176, October.
Kimberly Gleason & Yezen H. Kannan & Christian Rauch, 2022. "Fraud in startups: what stakeholders need to know," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 29(4), pages 1191-1221, June.
Alberto Clavería Navarrete & Amalia Carrasco Gallego, 2022. "Forensic accounting tools for fraud deterrence: a qualitative approach," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 30(3), pages 840-854, May.
Kimberly Gleason & Yezen H. Kannan & Christian Rauch, 2022. "Fraud in startups: what stakeholders need to know," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 29(4), pages 1191-1221, June.
Tajudeen John Ayoola, 2022. "Audit fees, audit seasonality and audit quality in Nigeria: a mediation analysis," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 22(5), pages 1152-1175, July.
Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2022. "Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(4), pages 867-894, November.
Erekle Pirveli, 2022. "Corporate disclosure timing under IFRS: the case of emerging Georgia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 22(5), pages 1253-1283, August.
Qianqun Ma & Jianan Zhou & Qi Wang, 2022. "Disclaimer effect of key audit matters in China: negative press coverage and boilerplate," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(4), pages 354-388, December.
Lan Anh Nguyen & Michael Kend & Hoa Luong, 2022. "Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(3), pages 314-335, November.
Tatiana Mazza & Stefano Azzali & Andrey Simonov, 2022. "Audit fee premium for national and local level of industry expertise in Italy," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(2), pages 129-157, July.
Chengang Ye & Yanyan Wang & Yongmin Wu & Ming Jiang & Yasir Shahab & Yang Lu, 2022. "Confucianism and auditor changes: evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(6), pages 625-656, May.
Michael Kend & Lan Anh Nguyen, 2022. "Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(7), pages 798-818, January.
Yusun Jung & Moon-Kyung Cho, 2022. "Impacts of reporting lines and joint reviews on internal audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(4), pages 486-518, March.
Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022. "Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(2), pages 206-240, October.
James C. Hansen & Susan M. Murray & Sang Hyun Park & Nari Shin, 2022. "Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(5), pages 594-624, April.
John Goodwin & Pamela Fae Kent & Richard Kent & James Routledge, 2022. "Partner cross-contagion in audit offices and client reporting quality," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(1), pages 37-57, October.
Abiot Tessema & Heba Abou-El-Sood, 2022. "Audit rotation, information asymmetry and the role of political connections: international evidence," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(5), pages 1352-1385, August.
Zhuoan Feng & Lina Zixuan Li & Hau Yan Wong & Jilnaught Wong, 2022. "Regulatory intervention and audit quality: new evidence from audit firm suspension," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(5), pages 1165-1189, May.
Michael Kend & Lan Anh Nguyen, 2022. "The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 19(5), pages 540-563, April.
Theodoros Kounadeas & Nikolaos Eriotis & Paraskevi Boufounou & Donta Sofia, 2022. "Analysis of the Factors Affecting Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 140-158.
Younis A. Battal Saleh, 2022. "The Meaning and Classification of Financial and Administrative Deviations According to CSR: An Initiative to Promote Contemporary Internal Auditing Idea," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 12(1), pages 119-144.
Jacek Dworzecki & Izabela Szkurlat, 2022. "Audit as a Tool Affecting the Management of Economic Security of Companies in the Polish Energy Sector: A Research Report," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 112-143.
Gauri Bhat & Hemang Desai & Christoffer Koch & Erik J. Mayer & Nitzan Tzur-Ilan, 2022. "Audit Partners and Loan Loss Provisioning: Evidence from U.S. Bank Holding Companies," Working Papers 2209, Federal Reserve Bank of Dallas, revised 20 Nov 2024.
Andrey I. Lukashov, 2022. "Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 59-73, December.
Mariana-Cristina Bulucea, 2022. "Audit firm rotation and audit quality: a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 13(7), pages 29-36, November.
Mariana-Cristina Bulucea, 2022. "Audit firm rotation and audit quality: a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 13(7), pages 29-36, November.
Mariana-Cristina Bulucea, 2022. "Audit firm rotation and audit quality: a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 7(13), pages 29-36, November.
M. Nur A. Birton, 2022. "Maslaha-Based Value-Added Statement," GATR Journals afr217, Global Academy of Training and Research (GATR) Enterprise.
Aase, Øivind André Strand, 2022. "Effects of Voluntary Audit on Accounting Quality in Small Private Firms," Discussion Papers 2022/1, Norwegian School of Economics, Department of Business and Management Science.
Aase, Øivind André, 2022. "Size Management in Response to Mandatory Audit Rules," Discussion Papers 2022/2, Norwegian School of Economics, Department of Business and Management Science.
Nevi Kurniati & Yulia Saftiana & Isni Andriana, 2022. "The Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-21, March.
Nataliia Stelmakh, 2022. "Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 135-140, March.
Oleksandr Sherstiuk, 2022. "Audit Methods for Financial Assets Information Disclosure," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 141-147, March.
Olena Vakulchyk & Valentyna Vasylieva & Oksana Knyshek, 2022. "Methodical Approach to Determining the Quality of Accounting Data in Internal Audit," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-14, June.
Yunus Anugerah Hulu & Nagian Toni & Wilsa Road Betterment Sitepu, 2022. "The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 119-128, September.
Yuliia Kriher, 2022. "The Impact of Efficiency Audit on the Functioning of Enterprises in the Conditions of Sustainable Development," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-27, September.
Serhii Bardash, 2022. "Improvement of State Financial Control: Praxeological Approach," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-45, September.
Mariia Shyhun & Andrii Zhuravel, 2022. "Tax Audit and Tax Control: Interaction Model and Legislative Regulation," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 46-55, September.
Firda Nur Fauzia & Sri Pujiningsih & Makaryanawati, 2022. "Determinants of Fraudulent Tendencies on Public Accountancy in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-22, December.
Salem Boumediene & Fatma Ezzahra Abdallah & Salma Ben Moussa & Emna Boumediene, 2022. "Internal Corporate Governance Mechanisms And Risk Disclosure: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 14(1), pages 15-30.
Arianna Spina Pinello & Ara Volkan & Mark Arnone & Jamie Lancellot & Lana Luckey, 2022. "Professional Skepticism: Standardsettersâ€™ Responsiveness To Stakeholder Comment Letters," Accounting & Taxation, The Institute for Business and Finance Research, vol. 14(1), pages 57-74.
Brent McCallum & Chloe McCallum, 2022. "Revenue Recognition Accounting: Understanding The Impact Of Asc 606," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 13(1), pages 31-45.
Sunday Oseiweh OGBEIDE & Grace.N.ABUTU, 2022. "Do Women Board Directors Contribute To The Financial Performance Of Listed Firms? Insights From Nigeria," Romanian Journal of Economics, Institute of National Economy, vol. 54(1(63)), pages 113-125, June.
Dusica STEVCEVSKA SRBINOSKA, 2022. "Audit modifications in emerging markets: The Macedonian Stock Exchange," Romanian Journal of Economics, Institute of National Economy, vol. 55(2(64)), pages 43-69, December.
Inez G. F. Verwey & Stephen K. Asare, 2022. "The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection," Journal of Business Ethics, Springer, vol. 176(2), pages 381-395, March.
Dorota Dobija & Karolina Puławska, 2022. "The influence of board members with foreign experience on the timely delivery of financial reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 287-313, March.
Hassan Espahbodi & Reza Espahbodi & Kose John & Hua Christine Xin, 2022. "Earnings management in the short- and long-term post-regulation periods," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 217-244, January.
Yu-Ting Hsieh & Chan-Jane Lin & Hsihui Chang, 2022. "Does office size matter in client acceptance decisions? Evidence from big 4 accounting firms," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 383-407, January.
Wuchun Chi & Chien-min Kevin Pan, 2022. "How do auditors respond to accounting restatements? Evidence on audit staff allocation," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 847-879, February.
Mai Dao & Trung Pham & Hongkang Xu, 2022. "Internal control effectiveness and trade credit," Review of Quantitative Finance and Accounting, Springer, vol. 59(4), pages 1423-1452, November.
Etienne Harb & Nohade Nasrallah & Rim El Khoury & Khaled Hussainey, 2022. "Applying Benford’s Law to detect accounting data manipulation in the pre-and post-financial engineering periods: Evidence from Lebanon," Working Papers of LaRGE Research Center 2022-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
Silvia Vannutelli, 2022. "From Lapdogs to Watchdogs: Random Auditor Assignment and Municipal Fiscal Performance," NBER Working Papers 30644, National Bureau of Economic Research, Inc.
Jean Ensminger & Jetson Leder-Luis, 2022. "Detecting Fraud in Development Aid," NBER Working Papers 30768, National Bureau of Economic Research, Inc.
Jonida Bekteshi, 2022. "Function and Role of Internal Audit. Comparative Study Based On the Process, Report and Value Added of the Audit," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 19-38, December.
Ivelina Chakalova, 2022. "The Benefits of Implementing Social Audit in Social Enterprises," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 79-90, June.
Kalina Kavaldzhieva, 2022. "Inventories â€“ Fair Value in the Form of Materials, Goods and Finished Products," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 70-88, December.
Maia Natchkova, 2022. "Independent Financial Audit of the Financial Statements of Pension Funds Under the Conditions of Digitalization," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 323-332, April.
Snejana Basheva & Rumiana Pozharevska, 2022. "Legislation of Accounting in the Republic of Bulgaria in the Years of Transition," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 41-55, November.
Cati-Loredana DUMITRU (SOARE), 2022. "Financial Reporting In A European Single Electronic Format," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 103-108, December.
Inu Imoudu Sule & Henry Emife Monye-Emina, 2022. "The Influence Of Service Quality Dimensions On Customer Satisfaction In The Nigerian Banking Industry," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 7(2), pages 49-62, Septembri.
Nina Adriana Buica & Costin Daniel Avram & Magdalena Mihai, 2022. "Approaching the Risk of Fraud in the Audit of European Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 803-808, September.
Cati-Loredana Dumitru (Soare), 2022. "Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 846-851, Decembrie.
Cati-Loredana Dumitru (Soare), 2022. "Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 852-856, Decembrie.
AniÈ™oara â€“ Elena Pavelescu (Belbe), 2022. "The Financial-Accounting Audit in Pre-University Educational Institutions in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 986-994, Decembrie.
Asif M. Huq & Fredrik Hartwig & Niklas Rudholm, 2022. "Do audited firms have a lower cost of debt?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 153-175, June.
Stephanie Monteiro Miller, 2022. "Dual 8-K filings and auditor downward switches," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 204-217, June.
Mohamed M. El-Dyasty & Ahmed A. Elamer, 2022. "Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 264-281, September.
Pavol Durana & Roman Blazek & Veronika Machova & Miroslav Krasnan, 2022. "The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 17(2), pages 481-510, June.
Tamas Kovacs, 2022. "Consulting activities of internal auditors in the public sector in Hungary," Public Finance Quarterly, State Audit Office of Hungary, vol. 67(5), pages 66-82.
Csaba Lentner, 2022. "Some taxonomic elements of the internal control of public finances and experiences of teaching them at the University of Public Service," Public Finance Quarterly, State Audit Office of Hungary, vol. 67(5), pages 7-27.
Ozili, Peterson K, 2022. "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," MPRA Paper 112047, University Library of Munich, Germany.
Ozili, Peterson K, 2022. "Bank income smoothing during the COVID-19 pandemic: Evidence from UK Banks," MPRA Paper 115782, University Library of Munich, Germany.
Tatiana Dolgikh, 2022. "IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(1), pages 7-24.
Jan Buček, 2022. "Comparison of Selected Elements and Processes within the Activity of European SAIs," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(1), pages 45-66.
Diana Elena BRÎNZÃ, 2022. "The Identification And Reflection In Accounting Of The Pluses And Minuses Within A Credit Institution," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 21(2), pages 33-38.
Ruth Odin & David Jerry Oziegbe, 2022. "Auditorsâ€™ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 25(84), pages 54-68, December,.
Aysah, Tria Nur & Sarwono, Aris Eddy & Puji Astuti, Dewi Saptantinah, 2022. "Auditor Switching Behavior in Property, Real Estate, and Building Construction Company," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, vol. 6(2), pages 141-154, December.
Natalya V. Parushina (Парушина, Наталья) & Maxim V. Lozovoy (Лозовой, Максим), 2022. "Methodological Provisions on Organization and Implementation of Internal Financial Audit in Public Sector [Методические Положения По Организации И Осуществлению Внутреннего Финансового Аудита В Гос," Science outpost (OrelSIET bulletin till No. 4(62) / 2022), Russian Presidential Academy of National Economy and Public Administration, issue 4(62), pages 62-71.
Suha JALLOUL & Ghina AWWAD, 2022. "The Impact of Accounting Information Systems on Bank Performance: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(3), pages 405-422, October.
Muhammad Jahangir Ali & Seema Miglani & Man Dang & Premkanth Puwanenthiren & Mazur Mieszko, 2022. "Do family firms pay less for external funding?," Australian Journal of Management, Australian School of Business, vol. 47(2), pages 225-250, May.
Marek Sylwestrzak, 2022. "Application of the Beneish Model on the Warsaw Stock Exchange," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, vol. 2(18), pages 5-16, November.
Adam Adamczyk & Slawomir Franek, 2022. "The Impact of Earnings Management on the Value of Companies – The Role of Ownership Structure," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, vol. 2(18), pages 60-71, November.
Tobias Gerwing & Peter Kajüter & Maximilian Wirth, 2022. "The role of sustainable corporate governance in mandatory sustainability reporting quality," Journal of Business Economics, Springer, vol. 92(3), pages 517-555, April.
Patrick Velte, 2022. "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, vol. 72(3), pages 627-675, September.
Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
Hanxin Hu & Ting Sun, 2022. "The Applications of Machine Learning in Accounting and Auditing Research," Springer Books, in: Cheng-Few Lee & Alice C. Lee (ed.), Encyclopedia of Finance, edition 0, chapter 89, pages 2095-2115, Springer.
Marioara Molociniuc (Hritcan) & Anatol Melega & Maria Grosu & Mihaela Tulvinschi & Anamaria Geanina Macovei, 2022. "Evolution of scientific research on audit quality reporting in the global economic context," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(2), pages 333-350, December.
Giovanna Facury Aigner & Joshua Onome Imoniana & Washington Lopes Silva, 2022. "On the relation between sustainability report and assurance standards in Brazilian financial institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(3), pages 298-316, March.
Mateus Vicente Justino & Robertson K. Tengeh & Michael Twum-Darko, 2022. "Task-technology fit perspective of the use of m-commerce by retail businesses," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(4), pages 320-335, June.
Henry Oswald Esau & Robertson K. Tengeh, 2022. "Key success factors for scaling social enterprises in South Africa," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(4), pages 396-415, June.
Ya-Fang Wang, 2022. "Audit Fees, Patent Litigation, and Long-Term Performance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 15(1), pages 7-15, July.
Hans-Ulrich Westhausen, 2022. "Did Covid-19 Increase The Risk Of Internal Auditing?," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 20(2), pages 79-95, November.
Deolinda Meira & Ana MarÃa Bandeira & Melanie Santos, 2022. "Accountability and Transparency in Cooperatives: A Comparative Analysis between Portugal and Germany [RendiciÃ³n de cuentas y transparencia en las cooperativas: Un anÃ¡lisis comparativo entre Portu," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 142, pages 83721-83721.
Plamen Iliev, 2022. "Controlling, Personnel, Control," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 200-209.
Radojević Aleksandra & Jovković Biljana & Dragičević Predrag, 2022. "Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020," Economic Themes, Sciendo, vol. 60(3), pages 409-427, September.
Alharbi Macc Afaf M. & Al-Adeem Khalid Rasheed, 2022. "A Defense on Accounting Discretion: An Empirical Inquiry based on Users’ Awareness," Financial Markets, Institutions and Risks, Sciendo, vol. 6(3), pages 26-39, September.
Shazly Mo’men A. & AbdElAlim Khaled & Mortaky Abanob Nashat & Sayed Mohamed Nasser, 2022. "The Impact of Corporate Governance and Audit Quality on the Investment Decision," Financial Markets, Institutions and Risks, Sciendo, vol. 6(3), pages 5-12, September.
Arrami Nawfel & QingXiang Yang, 2022. "Impact of Ethical Training on Auditors’ Ethical Decision Making in Morocco," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 32(2), pages 41-64, June.
Tebergaoui Nabila Nehla & Djaouahdou Reda & Benhaoues Karima & Tăbîrcă Alina Iuliana, 2022. "Exploring the Position of Modern Technologies in Activating the Remote Audit Approach in Light of the Corona Pandemic - a Big 4 Case Study –," Valahian Journal of Economic Studies, Sciendo, vol. 13(2), pages 1-18, October.
Dumitru Soare Cati-Loredana & Gîju George Ciprian & Drăgoi Violeta Elena & Preda Larisa, 2022. "A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies," Valahian Journal of Economic Studies, Sciendo, vol. 13(2), pages 77-82, October.
Athiphat Muthitacharoen & Krislert Samphantharak, 2022. "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(06), pages 2049-2065, December.
- Athiphat Muthitacharoen & Krislert Samphantharak, 2019. "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers 111, Puey Ungphakorn Institute for Economic Research.
Chen, An & Hieber, Peter & Sureth, Caren, 2022. "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research 273, arqus - Arbeitskreis Quantitative Steuerlehre.
Rađo, Dijana & Peštović, Kristina, 2022. "Factors of Profitability: Evidence from the Serbian Manufacturing Sector," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022, pages 299-309, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
Klotz, Michael & Marx, Susanne, 2022. "Projektmanagement-Normen und -Standards," SIMAT Arbeitspapiere 14-22-041, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), revised 2022.

2021

Jian Chu & Raymond Fisman & Songtao Tan & Yongxiang Wang, 2021. "Hometown Ties and the Quality of Government Monitoring: Evidence from Rotation of Chinese Auditors," American Economic Journal: Applied Economics, American Economic Association, vol. 13(3), pages 176-201, July.
- Jian Chu & Raymond Fisman & Songtao Tan & Yongxiang Wang, 2020. "Hometown Ties and the Quality of Government Monitoring: Evidence from Rotation of Chinese Auditors," NBER Working Papers 27032, National Bureau of Economic Research, Inc.
Laura-Eugenia-Lavinia BARNA & Bogdan-Åžtefan IONESCU, 2021. "The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-1.
Anca Diana SUMÄ‚NARU, 2021. "Developing A Conceptual Model Framework On Setting Negotiation Strategies In Audit Decision-Making Processes," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-11.
Maria-Silvia Sandulescu, 2021. "Sustainability Reporting and Impression Management: A Case Study in The Oil and Gas Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 264-289, June.
Mouna Hamza & Salma Damak & Khaled Hussainey, 2021. "Determinants Of the Production and Profitability of Audit Services in Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(2), pages 304-331, June.
Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021. "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 425-453, September.
Khalid Al-Adeem, 2021. "Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy’s Positive Accounting Methodology," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(4), pages 607-645, December.
Kishore Singh & Amlan Haque & Sabi Kaphle & Janice Joowon Ban, 2021. "Distributed Ledger Technology - Addressing the Challenges of Assurance in Accounting Systems: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(4), pages 646-669, December.
Meiying Hua & Pervaiz Alam, 2021. "Audit Quality and Environment, Social, and Governance Risks," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 12(2), pages 50-75, April.
Joseph U. Madugba & Kerry E. Howell & Tony Ikechukwu Nwanji & Sainey Faye & Ben-Caleb Egbide & Damilola Felix Eluyela, 2021. "Audit Committee Quality and Financial Reporting in Deposit Money Banks in Nigeria," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(2), pages 104-117, February.
Azam Abdelhakeem Khalid & Mohd Yahya Mohd Hussin & Adel Sarea & Ahmad Zakirullah bin Mohamed Shaarani, 2021. "Development of Effective Internal Shariah Audit Framework using Islamic Agency Theory," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(8), pages 682-692, August.
Nahla Abdulrahman Mohammed Raweh & Hasnah Kamardin & Mazrah Malik @ Malek & Abdulwahid Ahmed Hashed Abdullah, 2021. "The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(1), pages 90-103, January.
Viorica NEACSU B., 2021. "Technologies And Their Impact On Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 61(1), pages 63-71, March.
Ion CROITORU, 2021. "Organization Of Financial-Accounting Activity In Public Entities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 62(2), pages 46-57, June.
Emilia VASILE & Ion CROITORU, 2021. "The Role Of Judicial Accounting Expertise On Accounting Information," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 64(4), pages 26-36, December.
Lioara-Veronica PASC & Camelia-Daniela HATEGAN, 2021. "Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 359-359, May.
Yaroslavna Mulyk, 2021. "Audit Services Market: The Experience Of Ukraine," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", vol. 2(3).
Yaroslavna Mulyk, 2021. "Audit Services Market: The Experience Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(3).
Ibrahim Mert, 2021. "The Effects of Collaboration between Internal Auditing and Financial Affairs Departments: A Survey Conducted through the Internal Auditing and Financial Affairs Departments," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 96-114.
Plamena Nedyalkova & Andriyana Andreeva & Galina Yolova, 2021. "Digitalization and the New Legal and Economic Challenges to Employers in Implementing Internal Control," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 158-175.
Milutin Živanović, 2021. "What Determines The Application Of Ifrs 3 In Accounting For Goodwill? (Determinante Primene Standarda Msfi 3 Prilikom Računovodstvenog Tretmana Gudvila)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 42, pages 15-29, September.
Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.
TAVALA Florina-Maria, 2021. "Identification And Assessment Of Audit Risk And Fraud Risk On The Field Of Public Procurement," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(2), pages 109-121, May.
Проф. Д-Р Али Вейсел, 2021. "Насоки За Защита На Личните Данни За Одитори," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(1), pages 1-13.
Д-Р Дияна Банкова, 2021. "За Някои Особености На Одитните Комитети," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(3), pages 1-14.
Anda TEODORESCU, 2021. "The School Financial Audit In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 129-133.
Aderemi Olalere ADEBAYO, 2021. "Factors Influencing Internet Financial Reporting Among Non-Financial Listed Firms In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 13-25.
Magdalena DANESCU, 2021. "The Correlation Of Internal Audit - Internal Managerial Control At The Entities Of Public Interest In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(2), pages 39-55.
Georgiana - Janina SOARE, 2021. "Analysis Of The Influencing Factors Regarding The Improvement Of The Internal Managerial Control And Of The Internal Audit At The Entities Of Public Interest," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(2), pages 67-76.
Leliana Diana BOLCU & Andreea-Cristina SAVU, 2021. "The Digitalization Of The Tax Administration And The Implementation Of The Saf-T Standard," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 11-18.
Nicoleta ARDELEANU (TRIFU) & Isabela-Raluca BOGASIU (ANTON), 2021. "Internal Audit - Active Instrument In Performance Evaluation Decision Making System," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(3), pages 6-10.
Andreea-Cristina SAVU & Leliana DIANA (BOLCU) & Mihaela Raluca BOHARU (MIRCEA), 2021. "Digitalization Perspectives On Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(4), pages 6-13.
Teodora Nicoleta, LazÄƒr (Plesa) & ConstanÈ›a, Popescu & Iliodor Tiberiu, Plesa, 2021. "The Impact Of The Covid-19 Pandemic On The Public Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 51(1), pages 143-150.
Diana-Alexandra, Baicu, 2021. "Positions And Convergences Of The Supreme Institutions Of Audit In Assessing Financial Position And Performance Of Public Entities," Management Strategies Journal, Constantin Brancoveanu University, vol. 51(1), pages 5-14.
Juan Carlos Rojas Amado & María Elena Emma Escobar Ávila, 2021. "Beneficios del uso de tecnologías digitales en la auditoría externa: una revisión de la literatura," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(2), pages 45-65, October.
Дияна Иванова, 2021. "Проблеми При Структурирането И Изграждането На Административния Капацитет На Вътрешния Одит В Публичния Сектор В България," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 33-46.
Restrepo-Amariles, David & McLachlan, Julian, 2021. "Legal Indicators in Transnational Law Practice: A Methodological Assessment," HEC Research Papers Series 1418, HEC Paris.
Belal Ali Abdulraheem Ghaleb & Shaker Dahan Al-Duais & Abdulwahid Ahmed Hashed, 2021. "Audit Committee Chair s Legal Expertise and Real Activities Manipulation: Empirical Evidence from Malaysian Energy and Utilities Sectors," International Journal of Energy Economics and Policy, Econjournals, vol. 11(1), pages 65-73.
Elsayed, Mohamed & Elshandidy, Tamer, 2021. "Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence," Advances in accounting, Elsevier, vol. 53(C).
Van Landuyt, Ben W., 2021. "Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?," Accounting, Organizations and Society, Elsevier, vol. 88(C).
Downar, Benedikt & Ernstberger, Jürgen & Koch, Christopher, 2021. "Who makes partner in Big 4 audit firms? – Evidence from Germany," Accounting, Organizations and Society, Elsevier, vol. 91(C).
Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021. "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, vol. 92(C).
Causholli, Monika & Floyd, Theresa & Jenkins, Nicole Thorne & Soltis, Scott M., 2021. "The ties that bind: Knowledge-seeking networks and auditor job performance," Accounting, Organizations and Society, Elsevier, vol. 92(C).
Obermire, Kara M. & Cohen, Jeffrey R. & Zehms, Karla M., 2021. "Audit committee members’ professional identities: Evidence from the field," Accounting, Organizations and Society, Elsevier, vol. 93(C).
Liu, Tingting & Liu, Yu & Ullah, Barkat & Wei, Zuobao & Xu, Lixin Colin, 2021. "The dark side of transparency in developing countries: The link between financial reporting practices and corruption," Journal of Corporate Finance, Elsevier, vol. 66(C).
Cao, Viet Nga & Pham, Anh Viet, 2021. "Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors," Journal of Corporate Finance, Elsevier, vol. 68(C).
Gallego, Jorge & Rivero, Gonzalo & Martínez, Juan, 2021. "Preventing rather than punishing: An early warning model of malfeasance in public procurement," International Journal of Forecasting, Elsevier, vol. 37(1), pages 360-377.
- Gallego, J & Rivero, G & Martínez, J.D., 2018. "Preventing rather than Punishing: An Early Warning Model of Malfeasance in Public Procurement," Documentos de Trabajo 16724, Universidad del Rosario.
Aobdia, Daniel & Dou, Yiwei & Kim, Jungbae, 2021. "Public audit oversight and the originate-to-distribute model," Journal of Accounting and Economics, Elsevier, vol. 72(1).
Chen, Yangyang & Hasan, Iftekhar & Saffar, Walid & Zolotoy, Leon, 2021. "Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure," Journal of Banking & Finance, Elsevier, vol. 133(C).
Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021. "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, vol. 141(3), pages 1188-1217.
Berg, Tobias & Reisinger, Markus & Streitz, Daniel, 2021. "Spillover effects in empirical corporate finance," Journal of Financial Economics, Elsevier, vol. 142(3), pages 1109-1127.
Alhababsah, Salem & Yekini, Sina, 2021. "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
Eulaiwi, Baban & Al-Hadi, Ahmed & Taylor, Grantley & Dutta, Saurav & Duong, Lien & Richardson, Grant, 2021. "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
Gu, Junjian, 2021. "FDI characteristics, industry homogeneity, and audit fees in Japanese multinationals," Journal of Multinational Financial Management, Elsevier, vol. 61(C).
Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Akmalia M. Ariff, 2021. "Auditor tenure, investor protection and accounting quality: international evidence," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(2), pages 238-260, August.
Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Akmalia M. Ariff, 2021. "Auditor tenure, investor protection and accounting quality: international evidence," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(2), pages 238-260, August.
Esra Atabay, 2021. "Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Public Sector Accounting and Auditing, volume 105, pages 73-90, Emerald Group Publishing Limited.
Burcu İşgüden Kiliç & Özlem Kuvat & Engin Boztepe, 2021. "Measurement of the Effectiveness of Internal Audits in Public Sector," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Public Sector Accounting and Auditing, volume 105, pages 207-218, Emerald Group Publishing Limited.
Clint Zammit & Simon Grima & Y. Murat Kizilkaya, 2021. "A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector1," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Public Sector Accounting and Auditing, volume 105, pages 219-255, Emerald Group Publishing Limited.
Malik Muneer Abu Afifa & Isam Saleh, 2021. "Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 17(5), pages 704-727, June.
Peterson K. Ozili, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(2), pages 215-232, July.
Sandra Alves, 2021. "CEO duality, earnings quality and board independence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(2), pages 217-231, August.
Ben Le & Paula Hearn Moore, 2021. "The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(3), pages 695-728, December.
Peterson K. Ozili, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(2), pages 215-232, July.
Hanmei Chen & Weishi Jia & Shuo Li & Zenghui Liu, 2021. "Governmental customer concentration and audit pricing," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(2), pages 334-362, April.
Mohd Mohid Rahmat & Siti Hajar Asmah Ali & Norman Mohd Saleh, 2021. "Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(4), pages 591-615, July.
Matthew J. Behrend & Marshall K. Pitman, 2021. "The effect of cash versus equity compensation on audit committee decision-making - evidence from the 2007 Deloitte censure," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(1), pages 1-16, December.
Lan Anh Nguyen & Michael Kend, 2021. "The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(3), pages 437-462, May.
Sang Ho Lee & Seung Uk Choi & Ji Yeon Ryu, 2021. "Do audit efforts increase the future equity value of client firm?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(1), pages 132-166, February.
Masoud Azizkhani & Sarowar Hossain & Alicia Jiang & Wenjing Yap, 2021. "Mandatory partner rotation, audit timeliness and audit pricing," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(1), pages 105-131, February.
Eugenia Yujin Lee & Wonsuk Ha, 2021. "Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(3), pages 405-436, July.
Zeshan Ghafoor & Irfan Ahmed & Arshad Hassan, 2021. "Audit committee characteristics, enterprise risk management and stock price synchronicity," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(1), pages 69-101, November.
Rina Datt & Pranil Prasad & Connie Vitale & Krishan Prasad, 2021. "International evidence of changing assurance practices for carbon emissions disclosures," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(6), pages 1594-1628, July.
Arizona Mustikarini & Desi Adhariani, 2021. "In auditor we trust: 44 years of research on the auditor-client relationship and future research directions," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(2), pages 267-292, April.
Dengjun Zhang & Yuquan Cang, 2021. "Ownership concentration, foreign ownership and auditing: evidence from SMEs in Latin America," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 33(3), pages 301-321, March.
Mansour Saaydah, 2021. "Factors Causing Discretionary Auditor Change in the Insurance Industry: Evidence from Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 344-362.
Aggelia Xanthopoulou & Andreas Delegos & Petros Kalantonis & Panagiotis Arsenos, 2021. "Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 111-129.
D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021. "Financial Reporting Quality before and after the Greek Accounting Standards Adoption using NiCE Qualitative Characteristics Measurement Perspective of Competencies Towards Uniformity in Family Busines," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(2), pages 28-41.
D. Balios & I. Basiakos & N. Eriotis & P. Kotsilaras & E. Thalassinos, 2021. "Factors Affecting the Quality of Financial Reporting after the Adoption of the New Greek Accounting Standards," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(3), pages 3-26.
Roman Batko, 2021. "Audit of Cultural Institutions – Approach and Methodology," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 304-315.
Roman Batko, 2021. "Evaluation of Audit Criteria for Cultural Institutions: A Research Report," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 478-493.
Malgorzata Wegrzynska, 2021. "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 1180-1193.
Malgorzata Wegrzynska & Alina Nowotarska, 2021. "Measuring and Valuation of Biological Assets: A Research Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 331-345.
Elzbieta Izabela Szczepankiewicz & Beata Zaleska & Anna Bartoszewicz, 2021. "Assessment of the Level of Implementation of Internal Audits in Polish Public Hospitals," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 78-95.
Malgorzata Wegrzynska, 2021. "Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 851-873.
Justyna Godawska & Małgorzata Kutera, 2021. "Changes in the Concentration of the Audit Services Market in the Context of Mandatory Auditor Rotation in Poland and the United Kingdom," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 372-385.
Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021. "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 851-882.
Elzbieta Izabela Szczepankiewicz & Joanna Blazynska & Beata Zaleska, 2021. "Comply or Explain Principle in the Context of Corporate Governance in Companies Listed at the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 281-310.
Michele Guidi & Marco Giuliani & Maria Serena Chiucchi & Stefano Marasca, 2021. "The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(2), pages 5-44.
Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021. "A literature review on blockchain in accounting research," Working Papers - Business wp2021_04.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
Andreea-Cristina Savu & Leliana Diana Bolcu, 2021. "Implementation of judicial accounting expertise in the digital context," Journal of Financial Studies, Institute of Financial Studies, vol. 11(6), pages 109-121, December.
Mihaela-Raluca Boharu (Mircea) & Cristina-Elena Florea (Poenaru), 2021. "The role of professional accounting reasoning in ensuring standards of preparation and certification of financial statements," Journal of Financial Studies, Institute of Financial Studies, vol. 11(6), pages 33-45, December.
Andalia, 2021. "Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable," GATR Journals afr193, Global Academy of Training and Research (GATR) Enterprise.
Rifka Aulia Inayah, 2021. "Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management," GATR Journals afr203, Global Academy of Training and Research (GATR) Enterprise.
Abdul Halim Chew Abdullah, 2021. "Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?," GATR Journals afr206, Global Academy of Training and Research (GATR) Enterprise.
Rizal Mawardi, 2021. "The Impact of Financial Distress, Corporate Governance, and Auditor Switching On Audit Delay," GATR Journals jfbr189, Global Academy of Training and Research (GATR) Enterprise.
Mario FilipoviÄ‡, 2021. "Istraå½Ivanje Odnosa Upravljaäœkih Struktura I Eksterne Revizije U Korporativnom Upravljanju," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 72(4), pages 522-549.
Olha Lukova, 2021. "Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 101-114, March.
Nataliya Zdyrko, 2021. "Audit of Compliance of Public Procurement: Theoretical and Practical Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 90-100, March.
Walery Okulicz-Kozaryn & Kateryna Melnyk, 2021. "Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 142-148, September.
Viktoriia Kravchenko & Yuliia Slobodianyk, 2021. "Audit of Non-governmental Organizations in Ukraine: Challenges and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 16-22, December.
Fengyun Wu, 2021. "The Differential Impact Of Private And Public Debt On Accounting Conservatism," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 109-119.
Rosa Hilda Hernandez Sandoval & Gabriel Mancilla Aguilera & Laura Leticia Gaona Tamez & Irma Evangelina Oliva Garza & Mylene Isabel Rojas Flores, 2021. "Essential Working Papers To Prepare The Annual Tax Declaration In Mexico Papeles De Trabajo, Indispensable Para Elaborar La Declaracion Anual, Regimen General De Ley En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 14(1), pages 53-64.
Sevala Isakovic-Kaplan & Lejla Demirovic & Mahir Proho, 2021. "Benford’s Law in Forensic Analysis of Income Statements of Economic Entities in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 23(1), pages 31-61, June.
Boubacar Diallo, 2021. "Do National Cultures Matter for External Audits? Evidence from Eastern Europe and the Middle East," Journal of Business Ethics, Springer, vol. 172(2), pages 347-359, August.
Kyle D. Allen & Drew B. Winters, 2021. "Auditor response to changing risk: money market funds during the financial crisis," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 1057-1086, April.
Kam-Wah Lai & Ferdinand A. Gul, 2021. "Do failed auditors receive lower audit fees from continuing engagements?," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 1159-1190, April.
Viviana Rodriguez & Gabriela Fabbroni, 2021. "Reflexiones acerca del auditor externo y su responsabilidad," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(2), pages 27-34, November-.
Ricardo Villarmarzo, 2021. "Análisis de las cuestiones claves de la auditoría y sus implicancias para la práctica profesional," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(2), pages 35-42, November-.
María de los Angeles López & Diana Albanese, 2021. "Riesgos derivados del uso de la computación en la nube que impactan en la auditoría de Estados Financieros," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(1), pages 1-8, May-Octob.
Fermín del Valle, 2021. "Proceso de establecimiento de las normas internacionales de auditoría," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(1), pages 9-17, May-Octob.
Cayetano Mora, 2021. "Aseguramiento razonable de la información contable prospectiva," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(1), pages 18-26, May-Octob.
María Jesús Alonso Pérez, 2021. "La NIA-ES 540 Revisada “Auditoría de las estimaciones contables y otra información a revelar” y su oportunidad ante la actual situación mundial," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(1), pages 27-34, May-Octob.
Carlos Slosse, 2021. "Una mirada sobre el presente y el futuro de la actividad profesional desarrollada por el auditor externo de estados contables," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(1), pages 35-40, May-Octob.
Sandra Barrio Carvajal, 2021. "La influencia de los factores emocionales en el auditor," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(2), pages 1-13, November-.
Maritza Paola Nuñez Villacis, 2021. "La gestión de riesgos frente al impacto del Covid-19 en las organizaciones desde la perspectiva de la auditoria interna," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(2), pages 14-26, November-.
Nataliia Pochynok & Volodymyr Muravskyi & Volodymyr Farion, 2021. "Implementation of electronic communications in accounting of public procurement," Technology audit and production reserves, Socionet;Technology audit and production reserves, vol. 4(4(60)), pages 6-10.
Ibrahim Mert, 2021. "Qualitative Parameters of Internal Auditing Works on the Preferences of Investment Fundsâ€™ Analysts," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 60-71, March.
Maia Natchkova, 2021. "Specific Features of the Independent Financial Audit of the Transport Companiesâ€™ Financial Statements," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 247-263, July.
Oriana Bandiera & Michael Carlos Best & Adnan Qadir Khan & Andrea Prat, 2021. "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(4), pages 2195-2242.
- Oriana Bandiera & Michael Carlos Best & Adnan Qadir Khan & Andrea Prat, 2020. "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," NBER Working Papers 26733, National Bureau of Economic Research, Inc.
- Best, Michael & Bandiera, Oriana & Khan, Adnan & Prat, Andrea, 2020. "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," CEPR Discussion Papers 14381, C.E.P.R. Discussion Papers.
- Bandiera, Oriana & Best, Michael Carlos & Khan, Adnan & Prat, Andrea, 2021. "The allocation of authority in organizations: a field experiment with bureaucrats," LSE Research Online Documents on Economics 111840, London School of Economics and Political Science, LSE Library.
Ghada M Ismail & Fariz Huseynov & Pankaj K Jain & Thomas H McInish, 2021. "Brand Equity, Earnings Management, and Financial Reporting Irregularities [Measuring brand equity across products and markets]," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 10(2), pages 402-435.
Odysseas Pavlatos, 2021. "The impact of economic crisis on cost structure configuration," Economics and Business Letters, Oviedo University Press, vol. 10(1), pages 87-94.
Nina Adriana Buica & Marioara Avram & Magdalena Mihai, 2021. "Financial Audit Procedures Employed in Sustainability Assurance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 703-709, August.
Cristian Dragan & Ana Cornelia Olteanu & Viorela Georgiana Stinga, 2021. "The External Public Audit of the Budgetary Programs â€“ Preparatory Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1003-1012, December.
Gabriela Mangu (Giurea), 2021. "Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1041-1045, December.
Gabriela Mangu (Giurea), 2021. "Improving the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1046-1050, December.
Andreea-Cristina Savu, 2021. "Financial Audit from Robotization to Digitization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1138-1144, December.
Solomia Andres, 2021. "Managerial Challenges and the Impact of the Pandemic at the Level of a Corporate Governance Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 562-569, December.
Oana Raluca Ivan & Andrei Octavian Harmanas & Mihai Cosma, 2021. "Practices of Corporate Social Responsibility Reporting for Semiconductor and Chip Manufacturing Industry â€“ A Multicriterial Analysis on INTEL and AMD," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 763-772, December.
Marius Ionel Cetina & Oana Raluca Ivan, 2021. "The Importance of Internal Audit In Public Sector Research - A Bibliometric Study -," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 976-986, December.
Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021. "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 31(1), pages 397-416, June.
Mohamed M. El-Dyasty & Ahmed A. Elamer, 2021. "The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 362-377, December.
Mario Papik & Lenka Papikova, 2021. "Application of selected data mining techniques in unintentional accounting error detection," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 16(1), pages 185-201, March.
Lavinia Mihaela Cristea, 2021. "Romanian Auditors' Perception Concerning the IT Impact in the Big Data Era," Public Finance Quarterly, State Audit Office of Hungary, vol. 66(5), pages 68-82.
Tamas Borbely & Maria Kiraly Szikszaine & Sandor Kakas, 2021. "Accrual accounting – an untapped opportunity to measure the performance of budgetary bodies," Public Finance Quarterly, State Audit Office of Hungary, vol. 66(6), pages 52-74.
Ozili, Peterson K, 2021. "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper 105083, University Library of Munich, Germany.
Ozili, Peterson K, 2021. "Financial reporting under economic policy uncertainty," MPRA Paper 105089, University Library of Munich, Germany.
Ozili, Peterson K, 2021. "Accounting and financial reporting during a pandemic," MPRA Paper 105183, University Library of Munich, Germany.
Ozili, Peterson Kitakogelu, 2021. "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper 108506, University Library of Munich, Germany.
Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
Yadav, Sandeep & Srivastava, Jagriti, 2021. "CSR, audit quality and firm performance during COVID-19: an organizational legitimacy perspective," MPRA Paper 108967, University Library of Munich, Germany.
Georgieva, Daniela & Bankova, Diyana, 2021. "Security and safety of tourists as a factor for sustainable tourism, based on the example of Bulgarian black sea resorts," MPRA Paper 110345, University Library of Munich, Germany, revised 2021.
Georgieva, Daniela & Bankova, Diyana, 2021. "Hybrid audit as an innovative approach in the audit practice of forestry," MPRA Paper 113981, University Library of Munich, Germany, revised 2022.
Michal Šindelář & Libuše Müllerová, 2021. "Audit quality in the Czech Republic with a focus on auditors of public interest entities [Kvalita auditu v České republice se zaměřením na auditory subjektů veřejného zájmu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(4).
Michal Šindelář & Libuše Müllerová, 2021. "Audit quality in the Czech Republic with a focus on auditors of public interest entities [Kvalita auditu v České republice se zaměřením na auditory subjektů veřejného zájmu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(4), pages 5-17.
Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2021. "The Double-Edged Sword: Unintended Consequences of SME Promotion Policy," PIER Discussion Papers 148, Puey Ungphakorn Institute for Economic Research, revised Dec 2024.
Singh, Bharati, 2021. "A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting," American Business Review, Pompea College of Business, University of New Haven, vol. 24(2), pages 198-230, November.
GÖKOĞLAN, Kadir & ÇEMBERLİTAŞ, İbrahim, 2021. "The Changing Face of Audit; The Auditor of the Future," Bulletin of Economic Theory and Analysis, BETA Journals, vol. 2(2), pages 115-129, December.
GÖKOĞLAN, Kadir & ÇEMBERLİTAŞ, İbrahim, 2021. "The Changing Face of Audit; The Auditor of the Future," Bulletin of Economic Theory and Analysis, BETA Journals, vol. 6(2), pages 115-129, December.
Gindin, Yan & Martinen, Michael, 2021. "Robotic Process Automation: A Digital Element Of Operational Resilience," Journal of Financial Transformation, Capco Institute, vol. 53, pages 125-132.
O. Irri, Dick & Aruwa, Suleiman A. S. & A. Mainoma, Mohammed, 2021. "Audit Committee Effectiveness, Risk Committee Presence And Tax Aggressiveness In Listed Non-Financial Firms In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 20(2), pages 34-51, September.
Sitnikovsk, Boro & Goracinova-Ilieva, Lidija & Stojcevska, Biljana, 2021. "Models For Software Verification: Proving Program Correctness," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 32-39.
Yuan George Shan & Indrit Troshani & Janice Loftus, 2021. "Managerial ownership, audit committees and non-audit services," Australian Journal of Management, Australian School of Business, vol. 46(3), pages 409-436, August.
Juan L. GandÃa & David Huguet, 2021. "Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs," SAGE Open, , vol. 11(4), pages 21582440211, October.
Lamprini Zarpala & Fran Casino, 2021. "A blockchain-based forensic model for financial crime investigation: the embezzlement scenario," Digital Finance, Springer, vol. 3(3), pages 301-332, December.
Riyadh Jassim AL Abdullah & Mawih Kareem AL Ani, 2021. "The impacts of interaction of audit litigation and ownership structure on audit quality," Future Business Journal, Springer, vol. 7(1), pages 1-14, December.
Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
Markus Widmann & Florian Follert & Matthias Wolz, 2021. "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants," Management Review Quarterly, Springer, vol. 71(2), pages 455-489, April.
Daniel Aobdia & Saad Siddiqui & Andres Vinelli, 2021. "Heterogeneity in expertise in a credence goods setting: evidence from audit partners," Review of Accounting Studies, Springer, vol. 26(2), pages 693-729, June.
Margaret H. Christ & Scott A. Emett & Scott L. Summers & David A. Wood, 2021. "Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures," Review of Accounting Studies, Springer, vol. 26(4), pages 1323-1343, December.
Arnu Wyk & Susanna L Middelberg, 2021. "Designing a Budgetary Control Framework: The Case of a Multinational Mining Engineering Company," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 41-62, Springer.
Sunday Oseiweh Ogbeide & Henry Usunobun Ogiugo & Isaac Olufemi Adesuyi, 2021. "Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 3(1), pages 136-146, March.
Asif M. Huq & Sven-Olov Daunfeldt & Fredrik Hartwig & Niklas Rudholm, 2021. "Free to Choose: Do Voluntary Audit Reforms Increase Employment Growth?," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 28(1), pages 163-178, January.
- M Huq, Asif & Daunfeldt, Sven-Olov & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Free to choose: Do voluntary audit reforms increase employment growth?," HUI Working Papers 131, HUI Research.
DIONISIJEV, Ivan, 2021. "The Audit Opinion In The Role Of Stock Prices Fluctuations On The Macedonian Stock Exchange," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 25(3), pages 29-43, September.
Sanyaolu Wasiu Abiodun & Tonade Abiola Mukaila & Adejumo Babatunde Titus, 2021. "Corporate Board of Directors’ Attributes and Audit Fees," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 9(1), pages 156-172, September.
Marta Tache, 2021. "Risk Disclosure and Firm Value: Evidence from the United Kingdom," Central European Economic Journal, Sciendo, vol. 8(55), pages 15-24, January.
Đorđević Milica & Đukić Tadija, 2021. "Auditors’ Responsibility in Assessing Going Concern Assumption Affected by Covid-19," Economic Themes, Sciendo, vol. 59(1), pages 77-93, March.
Srbinoska Dusica Stevcevska & Srbinoski Igor, 2021. "A study on audit report timeliness: The Macedonian Stock Exchange," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(3), pages 234-254, September.
Zarzycka Ewelina & Krasodomska Joanna & Dobija Dorota, 2021. "Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(1), pages 112-135, March.
Puławska Karolina & Dobija Dorota & Piotrowska Katarzyna & Kravchenko Grygorii, 2021. "Audit Committee Formation: The Case of Poland," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(2), pages 169-212, June.
Deaconu Adela & Ciurdaş Ioana & Bonaci Carmen, 2021. "Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 66(1), pages 36-60, April.
Tušek Boris & Ježovita Ana & Halar Petra, 2021. "Critical Auditors’ Expertise for Blockchain-Based Business Environment," Zagreb International Review of Economics and Business, Sciendo, vol. 24(s1), pages 49-61.
Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.
Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
- Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021. "Reporting regulation and corporate innovation," CFS Working Paper Series 675, Center for Financial Studies (CFS).
- Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020. "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series 8, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2021. "Determinants and career consequences of early audit partner rotations," CFS Working Paper Series 676, Center for Financial Studies (CFS).
Mijić, Kristina & Rađo, Dijana, 2021. "Profitability Analysis of Audit Firms – Evidence from the Republic of Serbia," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021, pages 267-276, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
Henselmann, Klaus & Seebeck, Andreas & Grümmer, Julian, 2021. "Zielführende Betriebsprüfungen durch Nutzung von „Alternative Data“?," EconStor Research Reports 248286, ZBW - Leibniz Information Centre for Economics.

2020

Fenoll-Bernal, Antonio & Serrano Madrid, Jose, 2020. "Calidad de la información contable y esfuerzo del auditor: El caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 4(1), pages 52-68, January.
Omar Ikbal Tawfik & Zaroug Osman Bilal, 2020. "The Impact of Sharīʿah Auditing Requirements on the Service Quality of Islamic Banks in The Sultanate of Oman أثر متطلبات التدقيق الشرعي على جودة الخدمات المصرفية الإسلامية في سلطنة عمان," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 33(1), pages 101-116, January.
Mirela PĂUNESCU, 2020. "Internal Audit (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 35-42, March.
Mirela PĂUNESCU, 2020. "Internal Audit (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 46-55, April.
Ovidiu-Constantin BUNGET & Alin-Constantin DUMITRESCU & Cristian LUNGU & Andrei-Marius OLARIU, 2020. "Opinions Regarding the Impact of the COVID-19 Pandemic over the Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 11-18, July.
Andreea Claudia CRUCEAN, 2020. "A Literature Review on the Auditor’s Independence Between Threats and Safeguards," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 64-72, July.
Mirela PĂUNESCU, 2020. "Internal Audit (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 35-42, March.
Mirela PĂUNESCU, 2020. "Internal Audit (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(4), pages 46-55, April.
Moalla Marwa & Bassem Salhi & Anis Jarboui, 2020. "Environmental Audit and Environmental Disclosure Quality," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(1), pages 93-115, March.
Aysegul Ciger, 2020. "Audit Quality: A Bibliometric Analysis (1981-2020)," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(4), pages 473-494, December.
R K Tailor & Ashoka M L & Parameshwara & Abhishek N, 2020. "Suitability of accounting education to current market," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 11(2), pages 14-23, May.
Nina Adriana Buică & Marioara Avram & Magdalena Mihai & Cristian Drăgan, 2020. "The Role Of Audit In Increasing The Corporate Social Responsibility," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 108-120, December.
Gigi Dăneț, 2020. "Considerations Regarding The Application Of The International Regulation Standards In The Romanian Banking System – Basel Iii," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 31-42, December.
Nensi Xhani & Maria Andreia Iliescu (Ristea) & Marioara Avram & Magdalena Mihai, 2020. "Organization Of The Audit Process In Municipal Institutions: Case Study Albania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 96-107, December.
George Silviu CORDOŞ & Melinda Timea FÜLÖP, 2020. "Debates In The Literature Regarding Audit Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-4.
Mariana Cristina BULUCEA, 2020. "Audit Firm Rotation And Audit Quality: Case Of The Listed Romanian Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 158-168.
Melinda Timea FÜLÖP & Teodora Odett BREAZ & Gabriel RAITA & Alexandra Delia BUGNARIU, 2020. "More Confidence Of The Financial And Non-Financial Information With The Assurance Of Sustainability Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 26-39.
Maria Vassiljev, 2020. "The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 113-138, March.
Marta Tache, 2020. "The Dynamics of Audit Market and Financial Reporting Under International Financial Reporting Standards: The Case of Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 139-157, March.
Dusica Stevcevska Srbinoska & Marina Stojanova & Snezhana Hristova & Jadranka Mrsik, 2020. "The Impact of Organizational Characteristics on the Adoption of Contemporary Cost Management Techniques By the Textile Industry in North Macedonia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 65-88, March.
Kishore Singh & Peter Best, 2020. "Implementing Benford’s Law in Continuous Monitoring Applications," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 379-404, June.
Aurelia Stefanescu & Cristina-Petrina Trincu-Dragusin, 2020. "Performance Audit in The Vision of Public Sector Management. The Case of Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(4), pages 778-798, December.
Kusharyanti Kusharyanti & Indra Wijaya Kusuma, 2020. "Overconfident Management and the Audit Fee Demand-Side Perspective," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1131-1146, October.
Wiwik Utami & Lucky Nugroho & Ratna Mappanyuki & Venny Yelvionita, 2020. "Early Warning Fraud Determinants in Banking Industries," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(6), pages 604-627, June.
Lavinia Mihaela CRISTEA, 2020. "Innovations in Financial Audit based on Emerging Technologies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 513-513.
Anna J. JOHNSON-SNYDER & Brenda L. KILLINGSWORTH, 2020. "Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditorsâ€™ Decisions?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 532-532.
Cristina-Petrina TRINCU-DRAGUSIN & Aurelia STEFANESCU, 2020. "The External Public Audit in the Member States of the European Union: Between Standard Typology and Diversity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 555-555.
Tatiana DANESCU & Maria-Alexandra POPA, 2020. "The Inter-conditioning between Corporate Governance and Financial Performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 18(159), pages 578-578.
Ivica Filipovic & Toni Susak & Barbara Krvavac, 2020. "Effect Of Non-Audit Services Provision On The Relationship Between Going Concern Issue Emphasis And Earnings Management," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 393-408, december.
Dubravka Mahacek, 2020. "The Impact Of State Auditors' Recommendations On The Increased Efficiency Of Companies Owned By Local And Regional Self-Government Units," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 539-558, december.
Olha Roieva, 2020. "Formation Of The Accounting Policy Of The Enterprise In The Context Of Ensuring Effective Inventories Management In The Process Of Innovative Activity," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 1(3).
Nataliia Shalimova & Yana Klymenko, 2020. "Specific Types Of Related Parties And Transactions With Them In International Standard On Auditing 550: Impact On The Assessment Of Risk Of Material Misstatement And Establishing The Entityâ€™S Accoun," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 1(3).
Sergiy Bardash & Tatiana Osadcha, 2020. "Current Status Of State Financial Control Of Ukraine And Ways Of Its Improvement," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 6(2).
Iryna Drozd & Mariia Pysmenna & Vladlen Volkov, 2020. "Management Of Ethical Behavior Of Auditors," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 6(4).
Ana Monica Pop, 2020. "New Perspectives On The Priorities And Challenges Of The Internal Audit Function," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Nemanja Karapavlović & Vladimir Obradović & Jasmina Bogićević, 2020. "The Use Of Historical Cost And Fair Value For Property And Plant And Equipment Measurement – Evidence From The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 65(227), pages 95-118, October –.
Loukas Balafoutas & Simon Czermak & Marc Eulerich & Helena Fornwagner, 2020. "Incentives For Dishonesty: An Experimental Study With Internal Auditors," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 764-779, April.
- Loukas Balafoutas & Simon Czermak & Marc Eulerich & Helena Fornwagner, 2017. "Incentives for dishonesty: An experimental study with internal auditors," Working Papers 2017-06, Faculty of Economics and Statistics, Universität Innsbruck.
COÈ˜OFREÈš Bogdan-Dumitru, MÃ‚RÈš Roxana-Aurelia, MANEA Mihaela, 2020. "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 57-64, April.
Jian Chu & Raymond Fisman & Songtao Tan & Yongxiang Wang, 2020. "Hometown favoritism and the quality of government monitoring: Evidence from rotation of Chinese auditor," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-343, Boston University - Department of Economics.
Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
Le Ha Thi Thu, 2020. "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, vol. 11(1), pages 1-16, April.
Le Ha Thi Thu, 2020. "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, vol. 11(1), pages 1-16, April.
Adebayo OLAGUNJU & Jayeola OLABISI & Samuel Oladele OBISESAN, 2020. "Influence Of Forensic Audit Drivers On Quality Of Internal Audit Functions In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(1), pages 104-112.
Silviu Constantin NASTASIA, 2020. "Detection Of Creative Accounting Practices," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(2), pages 178-183.
Alexandra Diana BAICU, 2020. "The Assessment Of The Internal Audit Approach In The Context Of Corporate Governance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(2), pages 115-124.
Niculina STANESCU, 2020. "The Assessment Of The Covid-19 Impact Upon The Firms From The Financial Auditors’ Perspective," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(4), pages 187-191.
Nicoleta ARDELEANU (TRIFU) & Isabela-Raluca BOGASIU (ANTON), 2020. "Audit Of The Implementation Of The National Anti-Corruption Strategy At The Level Of Local Public Administration," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(4), pages 39-44.
Isabela-Raluca BOGASIU (ANTON) & Nicoleta ARDELEANU (TRIFU), 2020. "The Role Of Internal Audit In Emergent Risks Management," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(4), pages 6-11.
Paul Catalin PĂCURARU-IONESCU, 2020. "Audit Quality," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 44, pages 24-30, July.
Mihaela BENDIC (RADU), 2020. "Promoting The Culture Of Creativity And Innovation In The Organizational Environment," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 44, pages 31-38, July.
Felipe Zúniga-Pérez & Roxana Pincheira-Lucas & Javiera Aguilar-Cárcamo & Jorge Silva-Briceño, 2020. "Informes de sustentabilidad y su auditoría: efecto en la liquidez de mercado chileno," Estudios Gerenciales, Universidad Icesi, vol. 36(154), pages 56-65, March.
Espinosa Díaz, Yuli Samary & Revelo Mantilla, Jessica Tatiana & Ballesteros Sarabia, Victor Manuel, 2020. "Nociones del escepticismo profesional del Contador Público en ejercicio de las auditorías: una perspectiva teórica," Revista Tendencias, Universidad de Narino, vol. 21(2), pages 266-282, July.
Reisinger, Markus & Berg, Tobias & Streitz, Daniel, 2020. "Spillover Effects in Empirical Corporate Finance," CEPR Discussion Papers 15549, C.E.P.R. Discussion Papers.
Силвия Костова & Крум Крумов & Даниела Въткова-Милушева, 2020. "Ролята На Вътрешните И Външните Одитори За Идентифициране На Измами В Предприятията," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 28(1 Year 20), pages 95-125.
Abdulrasheed Garba Almajir & Muhammad Usaini, 2020. "Evaluation of Fraud and Control Measures in the Nigerian Banking Sector," International Journal of Economics and Financial Issues, Econjournals, vol. 10(1), pages 159-169.
Shahanif Hasan & Aza Azlina Md. Kassim & Mohamad Ali Abdul Hamid, 2020. "The Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence from Malaysia," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 272-281.
Appelgren, Leif, 2020. "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, vol. 48(C).
Donelson, Dain C. & Ege, Matthew & Imdieke, Andrew J. & Maksymov, Eldar, 2020. "The revival of large consulting practices at the Big 4 and audit quality," Accounting, Organizations and Society, Elsevier, vol. 87(C).
Yang Zhao & Cheng Few Lee & Min-Teh Yu, 2024. "Does Equity Market Timing have a Persistent Impact on Capital Structure? Evidence from China," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 11, pages 363-397, World Scientific Publishing Co. Pte. Ltd..
- Zhao, Yang & Lee, Cheng-Few & Yu, Min-Teh, 2020. "Does equity market timing have a persistent impact on capital structure? Evidence from China," The British Accounting Review, Elsevier, vol. 52(1).
Nguyen, Lily & Vu, Le & Yin, Xiangkang, 2020. "The undesirable effect of audit quality: Evidence from firm innovation," The British Accounting Review, Elsevier, vol. 52(6).
Ng, Anthony C. & Rezaee, Zabihollah, 2020. "Business sustainability factors and stock price informativeness," Journal of Corporate Finance, Elsevier, vol. 64(C).
Yang, Jui-Chung & Chuang, Hui-Ching & Kuan, Chung-Ming, 2020. "Double machine learning with gradient boosting and its application to the Big N audit quality effect," Journal of Econometrics, Elsevier, vol. 216(1), pages 268-283.
Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios, 2020. "The impact of labor unionization on monitoring costs," European Management Journal, Elsevier, vol. 38(2), pages 288-307.
Rezaee, Zabihollah & Dou, Huan & Zhang, Huili, 2020. "Corporate social responsibility and earnings quality: Evidence from China," Global Finance Journal, Elsevier, vol. 45(C).
Efrim Boritz, J. & Hayes, Louise & Timoshenko, Lev M., 2020. "How understandable are SOX 404 auditors reports?," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
Chui, David & Wing Cheng, Wui & Chi Chow, Sheung & LI, Ya, 2020. "Eastern Halloween effect: A stochastic dominance approach," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 68(C).
Hsieh, Tien-Shih & Kim, Jeong-Bon & Wang, Ray R. & Wang, Zhihong, 2020. "Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees," Journal of Accounting and Economics, Elsevier, vol. 69(1).
Mehta, Mihir N. & Zhao, Wanli, 2020. "Politician Careers and SEC enforcement against financial misconduct," Journal of Accounting and Economics, Elsevier, vol. 69(2).
Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M., 2020. "Auditors are known by the companies they keep," Journal of Accounting and Economics, Elsevier, vol. 70(1).
Al-Okaily, Jihad & BenYoussef, Nourhene, 2020. "Audit committee effectiveness and non-audit service fees: Evidence from UK family firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
Sun, Xuan Sean & Habib, Ahsan & Bhuiyan, Md. Borhan Uddin, 2020. "Workforce environment and audit fees: International evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
Ji, Xudong & Kaplan, Steven E. & Lu, Wei & Qu, Wen, 2020. "The role of voluntary internal control reporting in earnings quality: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
Bhuiyan, Md. Borhan Uddin & Rahman, Asheq & Sultana, Nigar, 2020. "Female tainted directors, financial reporting quality and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
Atif, Muhammad & Huang, Allen & Liu, Benjamin, 2020. "The effect of say on pay on CEO compensation and spill-over effect on corporate cash holdings: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 64(C).
Goel, Rajeev K. & Nelson, Michael A., 2020. "Do external quality certifications improve firms’ conduct? International evidence from manufacturing and service industries," The Quarterly Review of Economics and Finance, Elsevier, vol. 76(C), pages 97-104.
Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020. "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, vol. 52(C).
Cascino, Stefano & Tamayo, Ane & Vetter, Felix, 2020. "Labor market effects of spatial licensing requirements: evidence from CPA mobility," LSE Research Online Documents on Economics 107054, London School of Economics and Political Science, LSE Library.
Wing Him Yeung & Camillo Lento, 2020. "Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 28(4), pages 487-515, June.
Wing Him Yeung & Camillo Lento, 2020. "Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 28(4), pages 487-515, June.
Jahanzeb Khan & Noel Harding, 2020. "Facilitating the application of auditors’ underlying skeptical disposition," Accounting Research Journal, Emerald Group Publishing Limited, vol. 33(1), pages 34-56, January.
Jahanzeb Khan & Noel Harding, 2020. "Facilitating the application of auditors’ underlying skeptical disposition," Accounting Research Journal, Emerald Group Publishing Limited, vol. 33(1), pages 34-56, January.
Burcu İşgüden Kılıç, 2020. "The Effects of Big Data on Forensic Accounting Practices and Education," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 11-26, Emerald Group Publishing Limited.
Emin Zeytinog˘lu & Zafer Anadolu, 2020. "Forensic Accounting Education: An Evaluation of Perception of Students and Certified Public Accountants," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 27-40, Emerald Group Publishing Limited.
Esra Atabay & Engin Dinç, 2020. "Financial Information Manipulation and Its Effects on Investor Demands: The Case of BIST Bank," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 41-56, Emerald Group Publishing Limited.
Engin Dinç & Esra Atabay, 2020. "The Current Situation and Prospects of the Profession of Judicial Advisory in Turkey: A Research on Lawyers," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 57-75, Emerald Group Publishing Limited.
Hakan Ozcelik, 2020. "An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 131-153, Emerald Group Publishing Limited.
Mahmut Sami Öztürk & Hayrettin Usul, 2020. "Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 155-171, Emerald Group Publishing Limited.
Murat Erdoğan & Eda Oruç Erdoğan, 2020. "Financial Statement Manipulation: A Beneish Model Application," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 173-188, Emerald Group Publishing Limited.
Özlem Kuvat & Burcu İşgüden Kılıç, 2020. "The Evaluation of the Criteria for the Selection and Change of the Independent Audit Firm Using the AHP Method," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 189-202, Emerald Group Publishing Limited.
Öznur Arslan, 2020. "The Forensic Accounting Profession and the Process of Its Development in the World," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 203-218, Emerald Group Publishing Limited.
Seval Kardeş Selimoğlu & Mehtap Altunel, 2020. "Forensic Accounting and Fraud Audit in Turkey (2008–2018): An Academic Literature Review and Classification," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 219-244, Emerald Group Publishing Limited.
Süleyman Uyar & Kürşad Çavuşoğlu, 2020. "The Views of Turkish Accounting Academics about the Skills of the Forensic Accountant," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 245-264, Emerald Group Publishing Limited.
Mohamed M. El-Dyasty & Ahmed A. Elamer, 2020. "The effect of auditor type on audit quality in emerging markets: evidence from Egypt," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 29(1), pages 43-66, August.
Mohamed M. El-Dyasty & Ahmed A. Elamer, 2020. "The effect of auditor type on audit quality in emerging markets: evidence from Egypt," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 29(1), pages 43-66, August.
Mohamed M. El-Dyasty & Ahmed A. Elamer, 2020. "The effect of auditor type on audit quality in emerging markets: evidence from Egypt," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 29(1), pages 43-66, August.
Paulina Roszkowska, 2020. "Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 17(2), pages 164-196, September.
Peterson K. Ozili, 2020. "Advances and issues in fraud research: a commentary," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(1), pages 92-103, January.
Peterson K. Ozili, 2020. "Advances and issues in fraud research: a commentary," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(1), pages 92-103, January.
Sonda Wali & Sana Mardessi Masmoudi, 2020. "Internal control and real earnings management in the French context," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 363-387, May.
Sonda Wali & Sana Mardessi Masmoudi, 2020. "Internal control and real earnings management in the French context," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 363-387, May.
Janus Jian Zhang & Yun Ke & Shuo Li & Yanan Zhang, 2020. "Offshore trading activities and audit fees: a textual approach," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(4), pages 549-573, January.
Iman Harymawan, 2020. "Military reform, militarily-connected firms and auditor choice," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(6), pages 705-729, May.
Camillo Lento & Wing Him Yeung, 2020. "The role of the Big 4 and second-tier international networks in redeveloping China’s audit market," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(1), pages 40-71, December.
Jihad Al-Okaily, 2020. "The effect of family control on audit fees during financial crisis," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(5), pages 645-665, March.
Wahab Effiezal Aswadi Abdul & Wan Zurina Nik Abdul Majid & Iman Harymawan & Dian Agustia, 2020. "Characteristics of auditors’ non-audit services and accruals quality in Malaysia," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 32(2), pages 147-175, February.
Esra Atabay & Engin Boztepe, 2020. "The Effect of Gender Mainstreaming on Income of Turkish Independent Audit Organizations within the Scope of Sustainable Development," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 111-127.
Suleiman Jamal Mohammad & Amneh Khamees Hamad & Hela Borgi & Phung Anh Thu & Muhammad Safdar Sial & Ali Abdallah Alhadidi, 2020. "How Artificial Intelligence Changes the Future of Accounting Industry," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 478-488.
Ola Mohammad Khersiat, 2020. "The Impact of the Adoption of IFRS 16 on Accounting Conservatism in Airlines: The Case of Royal Airlines of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 589-601.
Yanika Caruana & Simon Grima & Yannis Thalassinos & Peter J. Baldacchino, 2020. "The Effectiveness of Forensic Auditors in the Insurance Process," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 10(4), pages 134-158.
Joshua Onome Imoniana & Bernardete Bezerra Silva Imoniana, 2020. "Auditors’ Career Development and Personal Identity Crisis," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 565-586.
Iwona Majchrzak & Bozena Nadolna, 2020. "Assessment of the Scope of Environmental Information Disclosure in External Reporting of Polish Stock Exchange Listed Companies in the Energy Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 201-224.
Stanislaw Honko & Marzena Remlein & Malgorzata Rowinska-Kral & Katarzyna Swietla, 2020. "Effects of COVID-19 in the Financial Statements of Selected Companies Listed in Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 854-871.
Václav Kupec & Michal Lukáč & Peter Štarchoň & Gabriela Pajtinková Bartáková, 2020. "Audit of Museum Marketing Communication in the Modern Management Context," IJFS, MDPI, vol. 8(3), pages 1-13, July.
Indra Arifin Djashan, 2020. "The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value," GATR Journals afr186, Global Academy of Training and Research (GATR) Enterprise.
Arya Pradipta, 2020. "Audit Report Lag: Specialized Auditor and Corporate Governance," GATR Journals gjbssr555, Global Academy of Training and Research (GATR) Enterprise.
Phattarawade Sawangjan & Muttanachai Suttipun, 2020. "The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore," GATR Journals jfbr174, Global Academy of Training and Research (GATR) Enterprise.
Samirah Dunakhir & Mukhammad Idrus, 2020. "Cultural Values and Perceived Audit Quality: A Conceptual Framework," GATR Journals jfbr175, Global Academy of Training and Research (GATR) Enterprise.
Abdul Razzak Alshehadeh & Abdallah Atieh, 2020. "And Their Impact On Discovering Material Misstatements – An Empirical Study On Jordanian Commercial Banks," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 71(3), pages 271-300.
Afzali, Haaron & Martikainen, Minna & Oxelheim, Lars & Randoy, Trond, 2020. "On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees," Working Paper Series 1370, Research Institute of Industrial Economics.
Nataliya Zdyrko & Serhiy Ostapchuk, 2020. "Analysis and State Audit of Public Procurement: The Criteria of Effectiveness," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 146-157, March.
Christian Damar Sagara Sitepu & Tertiarto Wahyudi & Yulia Saftiana, 2020. "The Effect of Time Budget Pressure and Competence on Audit Quality with Audit Supervision as the Moderation Variable in Public Accounting Firms in South Sumatra," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 158-164, March.
Yuliya Slobodianyk, 2020. "Transformation of the State Finance Control System in Ukraine: The Status, Challenges and Prospects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 165-172, March.
Kateryna Melnyk, 2020. "Institutional Aspects of Choice and Application of Audit Procedures," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 101-106, September.
Oksana Knyshek & Olena Konovalova & Valentyna Synelnyk, 2020. "Audit of the Continuity of Enterprise Activity," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 103-111, December.
Valerii Zhuk & Kateryna Melnyk, 2020. "Audit Theory: Classical Core and Development," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 89-102, December.
Umapathy Ananthanarayanan & Peter Harris, 2020. "Micro Analysis Of Audit Revenue In New Zealand," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 1-10.
Arianna Pinello & Lee Puschaver & Ara Volkan, 2020. "The Relationship Between Critical Accounting Estimates And Critical Audit Matters," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 23-33.
Sherry Fang Li & Sherry Fang Li, 2020. "Cost Of Debt And Auditor Choice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 35-44.
Umapathy Ananthanarayanan & Peter Harris & Steve Shapiro, 2020. "The Impact Of New Lease Standards Under Us Gaap And Ifrs On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 11(1), pages 13-28.
Brent McCallum & Christopher McCallum & Rafael Romero, 2020. "Accounting For Leases: Understanding The Impact Of Asc 842, Leases," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 11(1), pages 29-40.
Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020. "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, vol. 66(8), pages 3389-3411, August.
- Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019. "Regulatory Spillovers in Common Audit Markets," MPRA Paper 93669, University Library of Munich, Germany.
Jeffrey L. Callen & Xiaohua Fang, 2020. "Local Gambling Norms and Audit Pricing," Journal of Business Ethics, Springer, vol. 164(1), pages 151-173, June.
Chan Li & K. K. Raman & Lili Sun & Rong Yang, 2020. "The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 981-1009, April.
Min Liu, 2020. "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 1133-1161, April.
Santanu Mitra & Hakjoon Song & Sang Mook Lee & Shin Hyoung Kwon, 2020. "CEO tenure and audit pricing," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 427-459, August.
Khadijah Adeola Idowu & Jamiu Olakunle Tijani, 2020. "Audit Reporting Lag and Regulatory Compliance in Listed Financial Services Firms in Nigeria: A Cross-Sectoral Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 163-173, September.
Florina-Maria Tavala, 2020. "Aspects Regarding the Exercise of the External Public Audit in the Field of Public Procurement," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 174-179, September.
Ritzer-Angerer Petra, 2020. "Was bedeuten die Vertrauensguteigenschaften der Jahresabschlussprüfung für die Regulierung der Wirtschaftsprüferhaftung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 69(2), pages 89-119, August.
Ritzer-Angerer Petra, 2020. "Was bedeuten die Vertrauensguteigenschaften der Jahresabschlussprüfung für die Regulierung der Wirtschaftsprüferhaftung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 69(2), pages 89-119, August.
Fairus Halizam A Hamzah & Nadiah Abd Hamid & Siti Noor Hayati Mohamed Zawawi & Rohayu Yusup & Norazah Md Azali, 2020. "Indicators of Tax Authority Monitoring: Firm Characteristics, Tax Avoidance and Reinvestment Allowance Utilisation," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, vol. 57(2), pages 325-342, December.
Oriana Bandiera & Michael Carlos Best & Adnan Qadir Khan & Andrea Prat, 2021. "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(4), pages 2195-2242.
- Best, Michael & Bandiera, Oriana & Khan, Adnan & Prat, Andrea, 2020. "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," CEPR Discussion Papers 14381, C.E.P.R. Discussion Papers.
- Oriana Bandiera & Michael Carlos Best & Adnan Qadir Khan & Andrea Prat, 2020. "The Allocation of Authority in Organizations: A Field Experiment with Bureaucrats," NBER Working Papers 26733, National Bureau of Economic Research, Inc.
- Bandiera, Oriana & Best, Michael Carlos & Khan, Adnan & Prat, Andrea, 2021. "The allocation of authority in organizations: a field experiment with bureaucrats," LSE Research Online Documents on Economics 111840, London School of Economics and Political Science, LSE Library.
Jian Chu & Raymond Fisman & Songtao Tan & Yongxiang Wang, 2021. "Hometown Ties and the Quality of Government Monitoring: Evidence from Rotation of Chinese Auditors," American Economic Journal: Applied Economics, American Economic Association, vol. 13(3), pages 176-201, July.
- Jian Chu & Raymond Fisman & Songtao Tan & Yongxiang Wang, 2020. "Hometown Ties and the Quality of Government Monitoring: Evidence from Rotation of Chinese Auditors," NBER Working Papers 27032, National Bureau of Economic Research, Inc.
Madher E. A. Hamdallah, 2020. "The Reliance Of External Auditors On The Work Performed By Internal Auditors And Its Impact On Audit On Banks A Case Of The First Abu Dhabi Bank, Uae," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 17(1), pages 68-80.
Abdallah Atieh & Malik Muneer Abu Afifa & Shadya Al-Manaseer, 2020. "Using Capital Budgeting Techniques In Rationalizing Capital Expenditure Decisions In Jordanian Industrial Public Shareholding Companies," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 17(2), pages 40-60.
Tereshchenko Maryna, 2020. "Conducting an audit using system modeling tools in the development of deposits of flux raw materials," Technology audit and production reserves, Socionet;Technology audit and production reserves, vol. 4(4(54)), pages 4-8.
Krishnan, Gopal V. & Tanyi, Paul, 2020. "Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting? The Texas Experience," Journal of Law, Finance, and Accounting, now publishers, vol. 5(1), pages 1-64, April.
Diyana Bankova, 2020. "Financial Aspects of Crimes in the Game of Football," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 39-48, December.
Michael Musov, 2020. "Development and Problems of Accounting Higher Education in the U.S. and Bulgaria: Parallels in History," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 16-32, May.
CARAIMAN Adrian, 2020. "The Risk Management Process In Corporate Guvernance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 189-198, July.
HADA Izabela Diana & MIHALCEA Mihaela Maria, 2020. "The Importance Of Profitability Indicators In Assessing The Financial Performance Of Economic Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 219-228, July.
HAŢEGAN Camelia-Daniela, 2020. "Key Audit Matters At The Financial Services Companies: Are There Differences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 168-178, December.
Brandon Gipper & Christian Leuz & Mark Maffett, 2020. "Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime," The Review of Financial Studies, Society for Financial Studies, vol. 33(10), pages 4532-4579.
Adrian-Cosmin Caraiman, 2020. "The Risk Management in Financing Decisions in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 859-865, August.
Delia Deliu, 2020. "Financial Audit vs. Corporate Governance Practices â€“ A Viewpoint on Current Challenges and Perspectives in the Time of CoVid-19," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 909-918, August.
Lioara-Veronica Pasc & Camelia-Daniela HaÈ›egan, 2020. "Related Partiesâ€™ Transactions: A Literature Overview on Auditorâ€™s Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1021-1030, December.
Adrian-Cosmin Caraiman, 2020. "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, December.
Adrian-Cosmin Caraiman, 2020. "Responsibility for Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 612-618, December.
Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020. "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 30-38, March.
Ozili, Peterson K, 2020. "Forensic accounting theory," MPRA Paper 102566, University Library of Munich, Germany.
Georgieva, Daniela & Bankova, Diana, 2020. "Problems in audit and reporting in Bulgaria’s forestry," MPRA Paper 103246, University Library of Munich, Germany.
Mahami, Zouleykha & Mouloudj, Kamel, 2020. "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper 108008, University Library of Munich, Germany, revised 30 Jun 2020.
Abou-Zeid, Nader & El-Mousawi, Hasan & Younis, Joumana, 2020. "Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study," MPRA Paper 121959, University Library of Munich, Germany, revised 21 Jun 2020.
El-Mousawi, Hasan & Kanso, Hasan, 2020. "Impact of COVID-19 Outbreak on Financial Reporting in the Light of the International Financial Reporting Standards (IFRS) (An Empirical Study)," MPRA Paper 122051, University Library of Munich, Germany.
Ozili, Peterson K, 2020. "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper 96639, University Library of Munich, Germany.
Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020. "Vykazování jiného výsledku hospodaření minulých let v českých společnostech [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(3), pages 245-266.
Diana Elena BRINZA & Mihaela Iuliana DUMITRU, 2020. "The Supreme Audit Institution," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(1), pages 38-45.
Valentin Burca, 2020. "Assessment of Quality of Financial Statements, using Exploratory Factor Analysis," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 23(78), pages 93-116, December,.
Toni Šušak, 2020. "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 453-473.
Arzhenovskiy, Sergey & Sinyavskaya, Tatiana & Bakhteev, Andrey, 2020. "Multivariate probit model for a priori assessment of behavioral risks in audit," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 60, pages 102-114.
Narwal, Karampal & Pathneja, Shweta, 2020. "Banking Industry and Non-Performing Assets: A Literature Review," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 1-14, March.
Jangra, Kavita, 2020. "Operating Efficiency of Indian Public Sector Banks in Light of Basel III Norms," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 15-25, March.
Das, Sudhir Chandra & Chaurasia, Sarika, 2020. "Magnitude of Human Resource (HR) Challenges and Their Dependency on Select Demographic Diversity: Experiences from Commercial Banks in India," International Journal of Banking, Risk and Insurance, Publishing India Group, vol. 8(1), pages 26-42, March.
Zambrano Zambrano, María Inés & Armada Trabas, Elvira, 2020. "Procedimientos de auditoría de gestión," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(2), pages 51-59.
González Rojas, Angel Ramón & Sánchez Arencibia, Alba & Sánchez Arencibia, Norma, 2020. "La Auditoría de Desempeño, una herramienta para la toma de decisiones empresariales," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(2), pages 72-79.
Hernández Núñez, Angel Jean, 2020. "Mapa de aseguramiento para las instituciones financieras no bancarias cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(2), pages 80-89.
Betancourt Vázquez, Ana Paula, 2020. "La administración de riesgos en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 29-35.
Zambrano Zambrano, María Inés & Armada Trabas, Elvira, 2020. "Elaboración de procedimientos de auditoría de gestión o de desempeño para las instituciones de educación superior públicas del Ecuador," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 46-56.
Coutin Legrá, Lidice & Cazul Imbert, Moraima, 2020. "Procedimiento del control interno en la Disciplina Practica Preprofesional de las carreras de Ciclo Corto," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 115-123.
Bouchetara, Mehdi & Nassour, Abdelkader, 2020. "Internal Auditing In The Face Of Banking Fraud, Application Of The Benford Law On Algerian Private Bank," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 11(2), pages 108-120.
Gabriela Alice RAVDAN, 2020. "Internal Public Audit System in Public Institutions in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 21(4), pages 625-634, October.
Ahmad Adel Jamil Abdallah & Jumana Yousef Ahmad Musallam & Ayman Bader, 2020. "The Role of the Audit Committee in Improving Voluntary Disclosure â€œField Study on Jordanian Insurance Companies"," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 19(1), pages 05-16, June.
Mustafa TAYTAK & Murat AYDIN, 2020. "Efficiency in Internal Auditing: A Study of Turkish Public Administration," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(45).
Seda SÖNMEZ-ÖZEKİCİOĞLU & Filiz YETİZ, 2020. "External Audit and Asymmetric Information Problem: Alternative Framework in Public BankingAbstract: As an important policy instrument within the financial system, public banks assumed greater responsi," Sosyoekonomi Journal, Sosyoekonomi Society.
Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
Reza Hesarzadeh, 2020. "Regulatory oversight and managerial ability," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 559-585, December.
Oliver Henk, 2020. "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 239-273, September.
Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020. "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, vol. 25(1), pages 120-158, March.
Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens, 2020. "Management bias across multiple accounting estimates," Review of Accounting Studies, Springer, vol. 25(1), pages 1-53, March.
Kyungha Kari Lee & Carolyn B. Levine, 2020. "Audit partner identification and audit quality," Review of Accounting Studies, Springer, vol. 25(2), pages 778-809, June.
Daniela Hohenfels & Reiner Quick, 2020. "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, vol. 14(5), pages 959-1007, October.
Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020. "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 625-643, January.
Guang-Zheng Chen, 2020. "Related Party Transactions and Opinion Shopping," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(1), pages 1-9.
Aksana A. Turgaeva & Liudmila V. Kashirskaya & Yulia A. Zurnadzhyants & Olga A. Latysheva & Irina V. Pustokhina & Andrei V. Sevbitov, 2020. "Assessment of the financial security of insurance companies in the organization of internal control," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2243-2254, March.
Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020. "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2299-2319, March.
Bambang Tjahjadi & Iman Harymawan & Nur Sigit Warsidi, 2020. "Implementation of integrated reporting: a cross-countries' study," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2832-2850, June.
Roman P. Bulyga & Alexey A. Sitnov & Liudmila V. Kashirskaya & Irina V. Safonova, 2020. "Transparency of credit institutions," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3158-3172, June.
Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020. "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3242-3252, June.
Oscar Chakabva & Robertson K. Tengeh & Jobo Dubihlela, 2020. "A holistic assessment of the risks encountered by fast moving consumer goods SMEs in South Africa," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3321-3338, June.
Zbyslaw Dobrowolski, 2020. "The supreme audit institutions readiness to uncertainty," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 513-525, September.
Liudmila Ivanovna Khoruzhy & Malvina Rasulovna Karabasheva & Hafis Ahmed oglu Hajiyev & Natalia Nikolaevna Zhadobina & Natalia Andreevna Alekhina & Rustem Adamovich Shichiyakh, 2020. "Controlled foreign companies: influence on the sovereignty of the national tax base," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 33-50, December.
Egor V. Dudukalov & Galymzhan O. Spabekov & Liudmila V. Kashirskaya & Andrei V. Sevbitov & Olga Yurievna Voronkova & Lidia Vasyutkina, 2020. "Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 972-983, December.
Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020. "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(4), pages 750-758, December.
Peter Ehizokhale Okpamen & Sunday Oseiweh Ogbeide, 2020. "Board director reputation capital and financial performance of listed firms in Nigeria," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(4), pages 765-773, December.
Guglielmo Barone & Laura Conti & Gaia Narciso & Marco Tonello, 2020. "Auditors conflict of interest: does random selection work?," Trinity Economics Papers tep0820, Trinity College Dublin, Department of Economics.
Ramadhani Calocha & Eliada Herwiyanti, 2020. "Factors That Affect Audit Quality," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 35-48, May.
Nirali Singh & Oriol Amat, 2020. "Detecting accounting fraud using quantitative techniques," Economics Working Papers 1738, Department of Economics and Business, Universitat Pompeu Fabra.
Bizet, Romain & Bonev, Petyo & Leveque, Francois, 2020. "The effect of local monitoring on nuclear safety and compliance: Evidence from France," Economics Working Paper Series 2014, University of St. Gallen, School of Economics and Political Science.
Nadezhda Popova-Yosifova, 2020. "Opportunities For Improvementof The Financial Managementand Control Systemin The Budgetary Organizations," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 519-528.
Plamen Iliev, 2020. "Controlling And The New World Crisis," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 599-614.
Plamena Nedyalkova, 2020. "Impact And Influenceof The Internal Control Systemon Integrated Reporting," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 615-627.
Galin Markov, 2020. "The Classification Of Risk Assessment Techniques As A Prerequisite For Sustainable Development," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 759-769.
Tache Marta, 2020. "‘Big 4’ influence on audit market," Central European Economic Journal, Sciendo, vol. 7(54), pages 143-156, January.
Tache Marta, 2020. "‘Big 4’ influence on audit market," Central European Economic Journal, Sciendo, vol. 7(54), pages 143-156, January.
Todorović Zdravko & Tomaš Darko & Todorović Boris, 2020. "Anti-Fraud Strategy," Economics, Sciendo, vol. 8(2), pages 69-78, December.
Todorović Zdravko & Tomaš Darko & Todorović Boris, 2020. "Anti-Fraud Strategy," Economics, Sciendo, vol. 8(2), pages 69-78, December.
Popović Aleksandar, 2020. "Reporting and Follow-Up Recommendations for Performance Audit in Sai in the Republic of Serbia," Economic Themes, Sciendo, vol. 58(1), pages 117-129, March.
Kowalak Robert, 2020. "Auditing of Company Financial Standing Using Aggregate Measure," Financial Sciences. Nauki o Finansach, Sciendo, vol. 25(1), pages 14-22, March.
Hadrian Piotr, 2020. "The Various Models of Marketing Audit," Marketing of Scientific and Research Organizations, Sciendo, vol. 37(3), pages 51-72, September.
Fagbemi Temitope Olamide, 2020. "Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 35-58, September.
Safta Ioana-Lavinia & Achim Monica Violeta & Borlea Sorin Nicolae, 2020. "Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 90-107, September.
Mihaela Mocanu Octavian Iancu Ionescu, 2020. "Interrelation of Capital Markets in the Context of Increased Audit Oversight in the European Union – Evidence on Third-Country Auditors," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 23(1), pages 71-80, May.
Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020. "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research 249, arqus - Arbeitskreis Quantitative Steuerlehre.
Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
- Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020. "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series 8, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
- Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021. "Reporting regulation and corporate innovation," CFS Working Paper Series 675, Center for Financial Studies (CFS).
Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020. "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series 283, Leibniz Institute for Financial Research SAFE.
Marx, Susanne & Klotz, Michael, 2020. "Earned-Value-Analyse: Einführung und Beispiele," SIMAT Arbeitspapiere 12-20-036, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2019

Aguilar Agreda, Jisela Marivel & Serrano, Jose & Bernabé-Pérez, Mercedes, 2019. "Análisis de la prima de riego en las mujeres auditoras: el caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 3(2), pages 17-33, July.
Aurel Dincă, 2019. "The Advantages Of Applying The Principles Of Corporate Governance To Public Organizations In The Water Resources Domain," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(47), pages 49-54, November.
Nensi Xhani & Erton Kaleshi & Marioara Avram & Maria Andreia Iliescu (Ristea), 2019. "Institutions Responsible For Auditing And Controlling Public Resources," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(47), pages 151-160, December.
Vladan Pavlović & Goranka Knežević & Marijana Joksimović & Dušan Joksimović, 2019. "Fraud Detection in Financial Statements Applying Benford’s Law with Monte Carlo Simulation," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 69(2), pages 217-239, June.
Melinda Timea FULOP & Nicolae MAGDAS & George Silviu CORDOS, 2019. "Theoretical Background Of Internal And External Environment Of Negotiation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-3.
Ania Dahlab, 2019. "Training Audit an Evaluation Tool in the Service of The Quality Management System (QMS)," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 1(1), pages 11-37, March.
Ikhlef Safya & Saiah djebbour Ali, 2019. "Requirements for Improving the Quality of Internal Audit in order to Establish the Proper Application of Corporate Governance," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 1(2), pages 88-105, June.
Asma Maifi, 2019. "The Practice of Internal Audit in the Light of International Standards in Public Corporations: A Case Study of SOMIPHOS Corporation," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 1(4), pages 179-195, December.
Pall Rikhardsson & Kishore Singh & Peter Best, 2019. "Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 614-639, December.
Neeraj K. Sehrawat & Amit Kumar & Nandita Lohia & Satvik Bansal & Tanya Agarwal, 2019. "Impact of Corporate Governance on Earnings Management: Large Sample Evidence from India," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(12), pages 1335-1345, December.
J. P. Singh, 2019. "Hedge Accounting: An Auditor’s Perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 106-106.
Edona PERJUCI & Hysen ISMAJLI & Ardiana BUNJAKU, 2019. "Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 124-124.
Nicolae MAGDAS & Melinda Timea FULOP, 2019. "Theoretical Approach between the Soft and Hard Law in the Context of Corporate Governance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 134-134.
Ioan-Bogdan ROBU & Costel ISTRATE & Ionut Viorel HERGHILIGIU, 2019. "The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 1-79.
Ionela-Corina CHERSAN, 2019. "Audit Quality and Several of Its Determinants," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 1-93.
Ovidiu Constantin BUNGET & Adriana TIRON-TUDOR & Anca Diana SUMANARU, 2019. "Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 247-247.
Victoria STANCIU & Crina SERIA, 2019. "Insights on the New Coordinates in Internal Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 261-261.
Sailendra SAILENDRA & Etty MURWANINGSARI & Sekar MAYANGSARI, 2019. "The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 274-274.
Sinziana-Maria RINDASU, 2019. "The Security of Accounting Information – a Perception-Based Analysis of the Practitioners from Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 298-298.
Cezar FURTUNA & Adela CIUCIOI, 2019. "Internal Audit in the Era of Continuous Transformation. Survey of Internal Auditors in Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 452-452.
Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019. "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 473-473.
Denis Adrian LEVANTI, 2019. "Aspects Regarding the Changes to the Independent Auditor’s Report. The Case of Public Interest Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 486-486.
Ready WICAKSONO & Dasriyan SAPUTRA & Hairul ANAM, 2019. "The Influences of Corporate Governance Mechanism towards Company’s Financial Performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 496-496.
Daniel BOTEZ, 2019. "Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversight Body," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(156), pages 619-619.
Adriana TIRON-TUDOR & Melinda Timea FULOP & George Silviu CORDOS, 2019. "Financial Auditor Profession’s Attractiveness for Y Generation (Millennials)," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(156), pages 642-642.
Oana-Marina BATAE, 2019. "Expanded Audit Reports and Audit Fees – A Content Analysis on the Romanian Banking Sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(156), pages 653-653.
Mihai CARP & Iuliana Eugenia GEORGESCU, 2019. "The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(156), pages 666-666.
Marko Cular, 2019. "Impact Of Internal Audit Organization And Audit Committee Effectiveness On The Use Of Internal Audit Work In External Audit," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 28(1), pages 3-22, june.
Anatolii Shulha & Iryna Zharovska, 2019. "Methods Of Financial Control Of The State Financial Inspection Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(1).
Fevzi Kacer, 2019. "Kamu Mali Yonetiminde Degisim ve Sayıstay’ın Performans Denetimi Yetkisinin Gelisimi," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 3(1), pages 29-47, August.
HUSERAŞ Alin Teodor & GRIGOROI Lilia, 2019. "Roles And Responsibilities In The Proper Implementation And Functioning Of Internal Control Of Public Entities," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(1), pages 51-67, March.
Marcela Hradecká, 2019. "Possibilities of identifying distortion of the calculation basis for the payment of dividend on the basis of accounting," Economics Working Papers 2019-02, University of South Bohemia in Ceske Budejovice, Faculty of Economics.
Inga BULAT & Rodica PERCIUN, 2019. "Risk Assessment Of The Internal Management Control System At The Planning Of The Internal Public Audit Activity," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(1), pages 78-85.
Laura-Alexandra MORTURA, 2019. "Materiality In A Mission To Review The Historical Financial Statements," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(2), pages 21-26.
Inga BULAT & Rodica PERCIUN, 2019. "Assessing The Risk Of Fraud In The Internal Audit Mission," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(2), pages 27-34.
Laura-Alexandra MORTURA, 2019. "The Examination Of The Going Concern In A Mission Of Auditing The Annual Financial Statements," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(4), pages 46-51.
Asaolu Adeoba Adepoju, PhD & Otekhile Cathy Austin, Ing et Ing & Chijioke Nwachukwu, Msc, 2019. "Money Market Efficiency And The Development Of Nigerian Financial System," Management Strategies Journal, Constantin Brancoveanu University, vol. 44(2), pages 18-26.
Aridah, Mamoun Walid & Kamil Ghanim Ahmed, 2019. "Accounting Policies And Corporate Governance In Jordan," Management Strategies Journal, Constantin Brancoveanu University, vol. 45(3), pages 118-131.
Пресиян Василев, 2019. "Организационни Подходи За Минимализиране На Киберрисковете При Одиторската Дейност," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 15(15 Year 2), pages 174-189.
Obsatar Sinaga & Djoko Roespinoedji & Mohd Haizam Mohd Saudi & Erlane K. Ghani, 2019. "The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 9(3), pages 395-402.
Lopez, Dennis M. & Vega, Jose Jay, 2019. "Evaluating the effect of industry specialist duration on earnings management," Advances in accounting, Elsevier, vol. 45(C), pages 1-1.
Eulerich, Marc & Kremin, Joleen & Wood, David A., 2019. "Factors that influence the perceived use of the internal audit function's work by executive management and audit committee," Advances in accounting, Elsevier, vol. 45(C), pages 1-1.
Abdul Halim, Zairihan & How, Janice & Verhoeven, Peter & Hassan, M. Kabir, 2019. "The value of certification in Islamic bond offerings," Journal of Corporate Finance, Elsevier, vol. 55(C), pages 141-161.
Puwanenthiren, Premkanth & Dang, Man & Henry, Darren & Puwanenthiren, Pratheepkanth & Al Mamun, Md., 2019. "Does managerial ability matter for the choice of seasoned equity offerings?," The North American Journal of Economics and Finance, Elsevier, vol. 47(C), pages 442-460.
Aobdia, Daniel, 2019. "Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 144-174.
Shan, Yuan George & Troshani, Indrit & Tarca, Ann, 2019. "Managerial ownership, audit firm size, and audit fees: Australian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 18-36.
Sarhan, Ahmed A. & Ntim, Collins G. & Al-Najjar, Basil, 2019. "Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 85-107.
Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
Tiberius, Victor & Hirth, Stefanie, 2019. "Impacts of digitization on auditing: A Delphi study for Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
Chang, Yu-Tzu & Chen, Hanchung & Cheng, Rainbow K. & Chi, Wuchun, 2019. "The impact of internal audit attributes on the effectiveness of internal control over operations and compliance," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 1-19.
Kusano, Masaki & Sakuma, Yoshihiro, 2019. "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 53-68.
- Masaki KUSANO & Yoshihiro SAKUMA, 2018. "Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan," Discussion papers e-18-004, Graduate School of Economics , Kyoto University.
Burke, Qing L., 2019. "Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 131-144.
Singh, Abhijeet & Singh, Harjinder & Sultana, Nigar & Evans, John, 2019. "Independent and joint effects of audit partner tenure and non-audit fees on audit quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 186-205.
Liu, Zhenfeng & Lin, Stephen, 2019. "Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
Chen, Vincent Y.S. & Keung, Edmund C. & Lin, I-Min, 2019. "Disclosure of fair value measurement in goodwill impairment test and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
Faisal Shahzad & Ijaz Ur Rehman & Waqas Hanif & Ghazanfar Ali Asim & Mushahid Hussain Baig, 2019. "The influence of financial reporting quality and audit quality on investment efficiency," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 27(4), pages 600-614, October.
Faisal Shahzad & Ijaz Ur Rehman & Waqas Hanif & Ghazanfar Ali Asim & Mushahid Hussain Baig, 2019. "The influence of financial reporting quality and audit quality on investment efficiency," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 27(4), pages 600-614, October.
Faisal Shahzad & Ijaz Ur Rehman & Waqas Hanif & Ghazanfar Ali Asim & Mushahid Hussain Baig, 2019. "The influence of financial reporting quality and audit quality on investment efficiency: Evidence from Pakistan," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 27(4), pages 600-614, October.
Moo Sung Kim & Jagadish Dandu & Perihan Iren, 2019. "The effect of SOX on audit quality," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 26(3), pages 897-909, July.
Moo Sung Kim & Jagadish Dandu & Perihan Iren, 2019. "The effect of SOX on audit quality," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 26(3), pages 897-909, July.
Young-Won Her & Jennifer Howard & Myungsoo Son, 2019. "Timing of auditor terminations and client firm risk," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(6), pages 650-672, May.
David Hay, 2018. "The potential for greater use of meta-analysis in archival auditing research," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(1), pages 76-95, December.
Paul Nnamdi Onulaka & Moade Fawzi Shubita & Alan Combs, 2019. "Non-audit fees and auditor independence: Nigerian evidence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(8), pages 1029-1049, June.
Zabihollah Rezaee & Jim Wang, 2018. "Relevance of big data to forensic accounting practice and education," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(3), pages 268-288, October.
Reza Hesarzadeh & Ameneh Bazrafshan, 2019. "CEO ability and regulatory review risk," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(5), pages 575-605, May.
Nathan Robert Berglund & John Daniel Eshleman, 2019. "Client and audit partner ethnicity and auditor-client alignment," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(7), pages 835-862, June.
Arnab Bhattacharya & Pradip Banerjee, 2019. "An empirical analysis of audit pricing and auditor selection: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(1), pages 111-151, October.
Murat Ocak & Gökberk Can, 2019. "Do government-experienced auditors reduce audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(6), pages 722-748, May.
Mohammad A. Karim & Sayan Sarkar, 2019. "Auditors’ quality, footnotes, and earnings persistence," Managerial Finance, Emerald Group Publishing, vol. 46(2), pages 267-282, May.
Hong Li & David Hay & David Lau, 2019. "Assessing the impact of the new auditor’s report," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 31(1), pages 110-132, March.
Charilaos Mertzanis & Vangelis Balntas & Thodoris Pantazopoulos, 2019. "Internal auditor perceptions of corporate governance in Greece after the crisis," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 17(2), pages 201-227, December.
Stephen P. Ferris & Min-Yu (Stella) Liao, 2019. "Busy boards and corporate earnings management: an international analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 18(4), pages 533-556, October.
Stephen P. Ferris & Min-Yu (Stella) Liao, 2019. "Busy boards and corporate earnings management: an international analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 18(4), pages 533-556, October.
Probal Dutta, 2019. "Determinants of voluntary sustainability assurance: the importance of corporate environmental performance," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(8), pages 1403-1414, December.
Tulus Suryanto & Danial Thaib2 & Muliyati Muliyati, 2019. "Individualism and Collectivism Culture to Audit Judgement," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 26-38.
Andi Agus & Imam Ghozali, 2019. "Mediating Effect of Audit Quality in Relationship Between Auditor Ethics and Litigation: An Empirical Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 91-100.
Sead Ujkani & Nexhmie Berisha Vokshi, 2019. "An Overview on the Development of Internal Control in Public Sector Entities: Evidence from Kosovo," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 320-335.
Arzhenovskiy S.V. & Bakhteev A.V. & Sinyavskaya T.G. & Hahonova N.N., 2019. "Audit Risk Assessment Model," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 74-85.
Erginbay Ugurlu & Irena Jindrichovska, 2019. "Estimating Gravity Model in the Czech Republic: Empirical Study of Impact of IFRS on Czech International Trade," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 265-281.
Romana Pichova & Daniel Rauser, 2019. "Use of Management Audit by Small and Medium-Sized Enterprises in Business - Managerial Practice," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 309-322.
Olga N. Kuznetsova, 2019. "Accounting and Control of Doubtful Debts Reserves," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 88-101, August.
Andreea Claudia Crucean, 2019. "Transparenţa informaţiilor publicate de băncile comerciale din România privind guvernanţa corporativă şi implicaţiile asupra auditului financiar," Journal of Financial Studies, Institute of Financial Studies, vol. 6(4), pages 31-49, June.
Andreea Claudia Crucean, 2019. "Corporate Governance disclosure and implication in the financial audit of banks in Romania," Scientific Papers 0027, Institute of Financial Studies.
Silvy Christina, 2019. "The Effect of Corporate Tax Planning On Firm Value," GATR Journals afr167, Global Academy of Training and Research (GATR) Enterprise.
Husaini, 2019. "The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag," GATR Journals afr171, Global Academy of Training and Research (GATR) Enterprise.
Nina Dorosh & Alina Chechui, 2019. "Organizational Aspects of Internal Control and External Audit of Goods at Trading Companies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 11-19, March.
Lyubov Hutsalenko, 2019. "Control in the Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-10, March.
Olena Krykliy & Liudmyla Pavlenko, 2019. "Internal Audit as a Preventive Component in the Bank's Cybersecurity System," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 124-133, June.
Karina Utenkova, 2019. "Methodological Principles of Forming the Audit Model of Economic Security," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 144-153, June.
Viktoriya Fabiianska & Alona Beldii, 2019. "Computer Audit in Ukraine within the Framework of Requirements of European Law," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 129-137, September.
Robert J. Walsh, 2019. "An History Of Us Tax Code Complexity Within Computer-Based Return Preparation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 47-57.
Lou X. Orchard & Jeffrey L. Decker & Tim G. Kizirian, 2019. "An Internal Control Evaluation Tool For Property Expenditures," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 59-70.
Dumitru NICA & Viorica Filofteia BRAGA, 2019. "New Challenges for Internal Auditing in the Public and Private Sectors," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 5(1), pages 162-173, November.
İsmail KABAN & Mustafa GÜL, 2019. "The Impact of Underground Economy on the Sustainability of Tax Policy in Turkey," Istanbul Business Research, Istanbul University Business School, vol. 48(1), pages 113-143, May.
Ahmed F. Elbayoumi & Emad A. Awadallah & Mohamed A. K. Basuony, 2019. "Development of Accounting and Auditing in Egypt:Origin, Growth, Practice and Influential Factors," Journal of Developing Areas, Tennessee State University, College of Business, vol. 53(2), pages 205-220, April-Jun.
Sharad Asthana & Inder Khurana & K. K. Raman, 2019. "Fee competition among Big 4 auditors and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 403-438, February.
Santanu Mitra & Bikki Jaggi & Talal Al-Hayale, 2019. "Managerial overconfidence, ability, firm-governance and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 52(3), pages 841-870, April.
Natalia Matanova & Tanja Steigner & Bingsheng Yi & Qiancheng Zheng, 2019. "Going concern opinions and IPO pricing accuracy," Review of Quantitative Finance and Accounting, Springer, vol. 53(1), pages 195-238, July.
Oana Raluca Ivan, 2019. "Compliance or Not with the New Corporate Governance Code. A Survey at Bucharest Stock Exchange," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 186-195, December.
Masaki KUSANO & Yoshihiro SAKUMA, 2019. "Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan," Discussion papers e-19-007, Graduate School of Economics , Kyoto University.
Deresse Mersha Lakew & Mohammed Getahun Musa, 2019. "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, LAR Center Press, vol. 9(3), pages 21-37, March.
Taslima Akther & Xu Fengju & Md Ziaul Haque, 2019. "An Investigation ofAudit Expectation Gap in Bangladesh," Journal of Business, LAR Center Press, vol. 4(2), pages 1-11, February.
Chisazn , Elham & Noravesh , Iraj & Momeni , Mansour, 2019. "Providing a pattern of disclosure and transparency of information in banks," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(1), pages 101-132, January.
Samuel Jebaraj Benjamin, 2019. "The Effect of Financial Constraints on Audit Fees," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 59-87.
Deresse Mersha Lakew & Mohammed Getahun Musa, 2019. "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 9(3), pages 21-37, March.
Ahmad Adel Jamil Abdallah & Musab Shareef Salameh, 2019. "Auditng Uncertainty Of The Accounting Estimates In Fair Value Accordance With The Procedures Of The International Standards On Auditng No.540 Filed Study On The Audit Offices Operating In Jordan," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 16(1), pages 42-52.
Kitchenko Olena & Kuchina Svitlana, 2019. "Enterprise communication policy indicators analysis as a part of marketing audit," Technology audit and production reserves, 3(47) 2019, Socionet;Technology audit and production reserves, vol. 3(4(47)), pages 51-54.
Tandon, Suranjali & Damle, Devendra, 2019. "An Analysis of Transfer Pricing Disputes in India," Working Papers 19/266, National Institute of Public Finance and Policy.
Valeria Dineva, 2019. "The Role of Internal Audit in Corporate Social Responsibility Strategies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 287-295, June.
Snejana Bacheva & Daniela Petrova & Iavor Bachev, 2019. "The Joint Audit in Bulgaria – Issues and Prospects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 615-626, December.
Yavor Bashev, 2019. "Models for the Emergence and Prevention of Fraud," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 101-107, March.
Atanaska Filipova-Slancheva, 2019. "The New Legal Framework and the Role of Registered Auditors Against “Money Laundering” Fraud," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 85-94, March.
FIRTESCU Bogdan & TERINTE Paula, 2019. "Effects Of Internal Audit On Firm Profitability. Evidence From Cee Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 114-127, July.
MIHALCEA Mihaela Maria & HADA Izabela Diana, 2019. "Can We Trust Accounting Result And Cash-Flow In Apreciating Financial Performance?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 175-184, July.
DUMITRESCU Diana & BOBITAN Nicolae, 2019. "The Effectiveness Of The System Of Quality Control In Accounting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 119-128, December.
Camelia-Daniela Hategan, 2019. "Factors Influencing The Quality Of Financial Audit," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(2), pages 7-15, September.
Andreea Claudia Crucean, 2019. "The Information Content Of Audit Opinion For Users Of Financial Statements," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(2), pages 91-101, September.
Cristina Drumea, 2019. "Ethics in Financial Analysis: Battlefield of Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 580-586, August.
Maria Alina CarataÈ™ & Elena Cerasela SpÄƒtariu & Gabriela Gheorghiu, 2019. "Privacy and Cybersecurity Insights," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 242-246, December.
Andreea Claudia Crucean & Camelia Daniela Hategan, 2019. "The Determinants Factors on Audit Quality: A Theoretical Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 702-710, December.
Mihaela-Maria Mihalcea & Izabela-Diana Hada, 2019. "Empirical Research on the Utility of Financial - Accounting Information in Considering Performance for Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 798-805, December.
Paula-Andreea Terinte, 2019. "Audit Committee Dimension and Firm Profitability in Central and Eastern European Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 908-915, December.
Kim, Hyung-Tae & Lee, Seungwon & Park, Sung-Jin & Lee, Brandon, 2019. "Audit fees and corporate innovation: Auditors' response to corporate innovation," MPRA Paper 101081, University Library of Munich, Germany.
Ozili, Peterson K, 2019. "Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation," MPRA Paper 101824, University Library of Munich, Germany.
Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020. "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, vol. 66(8), pages 3389-3411, August.
- Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019. "Regulatory Spillovers in Common Audit Markets," MPRA Paper 93669, University Library of Munich, Germany.
Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
Libuše Müllerová & Michal Šindelář, 2019. "Auditor's responsibility in relation to transfer pricing [Odpovědnost auditora ve vztahu k transferovým cenám]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(2), pages 21-36.
Athiphat Muthitacharoen & Krislert Samphantharak, 2022. "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(06), pages 2049-2065, December.
- Athiphat Muthitacharoen & Krislert Samphantharak, 2019. "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers 111, Puey Ungphakorn Institute for Economic Research.
Can, Gokberk, 2019. "The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 10(2), pages 373-390, April.
Abeid Francis Gaspar, 2019. "Auditing and Trust Relationship between auditors and client?s management: Case study of Tanzanian Local Governments," Proceedings of International Academic Conferences 9912285, International Institute of Social and Economic Sciences.
Magloire Nya Tchatchoua & Isabelle Pignatel & Hubert Tchakoute Tchuigoua, 2019. "What type of microfinance institutions comply with International Financial Reporting Standards?," Working Papers CEB 19-012, ULB -- Universite Libre de Bruxelles.
Evangelia Pappa & John Filos, 2019. "Benchmarking the Ethics of Internal Auditors: A Comparative Analysis of Private and Public Sector," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 69(1-2), pages 30-44, January-J.
Leif Appelgren, 2019. "Optimal auditing of social benefit fraud: a case study," Empirical Economics, Springer, vol. 56(1), pages 203-231, January.
Cory Cassell & Emily Hunt & Gans Narayanamoorthy & Stephen P. Rowe, 2019. "A hidden risk of auditor industry specialization: evidence from the financial crisis," Review of Accounting Studies, Springer, vol. 24(3), pages 891-926, September.
Reiner Quick & Philipp Henrizi, 2019. "Experimental evidence on external auditor reliance on the internal audit," Review of Managerial Science, Springer, vol. 13(5), pages 1143-1176, November.
Makomborero Bure & Robertson K. Tengeh, 2019. "Implementation of internal controls and the sustainability of SMEs in Harare in Zimbabwe," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 201-218, September.
Sagin O. Super & Nikhil Chandra Shil*, 2019. "Effect of Audit Delay on the Financial Statements," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 2(4), pages 37-43, 04-2019.
Marco Haid & Sabine Graschitz & Peter Heimerl, 2019. "Error Reports in the Light of Error Management Climate, Task Complexity and Personnel Composition," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 12(3), pages 14-23, December.
Kunti Sunaryo & Sri Astuti & Zuhrohtun Zuhrohtun, 2019. "The Role Of Risk Management And Good Governance To Detect Fraud Financial Reporting," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 38-46, January.
Siti Maria Wardayati & Muhammad Miqdad & Husnul Irfan Efendi & Frisma Novela Arisandy, 2019. "Performance Improvement Through Internal Control, Experience And Individual Rank," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(2), pages 107-119, May.
Oriol Amat & Natàlia Amat, 2019. "Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres," Economics Working Papers 1633, Department of Economics and Business, Universitat Pompeu Fabra.
Rewczuk Karol & Modzelewski Piotr, 2019. "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, vol. 6(53), pages 323-336, January.
Rewczuk Karol & Modzelewski Piotr, 2019. "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, vol. 6(53), pages 323-336, January.
Indyk Magdalena, 2019. "Mandatory audit rotation and audit market concentration—evidence from Poland," Economics and Business Review, Sciendo, vol. 5(4), pages 90-111, December.
Mazurczak-Mąka Anna & Turek-Radwan Monika, 2019. "Cost Analysis in the Audit of Selected Companies in Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(1), pages 39-50, March.
Comporek Michał, 2019. "The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(2), pages 46-60, June.
Nurbaiti Annisa & Permatasari Ni Putu Ayu Intan, 2019. "The effect of audit tenure, disclosure, financial distress, and previous year’s audit opinion on acceptance of going concern audit opinion," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 10(3), pages 37-52, December.
Dobija Dorota, 2019. "Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 27(3), pages 28-54, September.
González Fernando Antonio Ignacio, 2019. "Detecting Anomalous Data in Household Surveys: Evidence for Argentina," Journal of Social and Economic Statistics, Sciendo, vol. 8(2), pages 1-10, December.
Klotz, Michael, 2019. "IT-Compliance nach COBIT 2019," SIMAT Arbeitspapiere 11-19-034, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
Sulk, Ingolf & Hagen, Philipp & Klotz, Michael, 2019. "Kontrollanforderungen an ein ERP/Cloud-System und Umsetzung in automatisierte Kontrollen," SIMAT Arbeitspapiere 11-19-035, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2018

Vesna Å tager, 2018. "Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 65(2), pages 119-138, June.
Silvia Mioara Ilie & Ionuț Riza, 2018. "Internal Audit, Internal Control And Organizational Culture," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 47-52, December.
Ramona-Cristina Ghiţă, 2018. "A Review: Developing A Quality Management Structure For The Educational System In Order To Increase The Institutional Performance By Applying The Principles Of Total Quality Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 61-66, December.
Attila TAMAS & Daniela PETRASCU & Monica Ioana TOADER, 2018. "Importance of Internal Audit Missions for Private Companies in Fraud Prevention and Detection," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 19-33, November.
Mária Borda Rabóczki, 2018. "Internal Audit Functions and Corporate Governance: Evidence from Hungary," Society and Economy, Akadémiai Kiadó, Hungary, vol. 40(2), pages 289-314, June.
Mihai Carp & Constantin Toma, 2018. "Timeliness of Earnings Reported By Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 46-68, March.
Beata Zyznarska-Dworczak, 2018. "A Research Note of Potential Scientific Management Accounting Research Area in CEECs," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 252-265, June.
Alhassan Musah & Fred Kwasi Anokye & Erasmus Dodzi Gakpetor, 2018. "The Effects of IFRS Adoption and Big 4 Audit Firms On Audit and Non-Audit Fees: Evidence from Ghana," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 330-352, September.
Costel Istrate, 2018. "Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 513-531, December.
Ini Etete Udofia, 2018. "IFRS Adoption and Cross Border Investment in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 605-625, December.
Nabi Alduwaila & Mohammad H J Almarri & Hussein Shabab Aldaihani, 2018. "The Effect of Using it Tools on the Efficiency of Internal Control as Perceived by the Internal Auditor," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 8(3), pages 100-115, March.
Cristian Virgiliu Radu, 2018. "Perspectives Of Internal Audit Performance In Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 50(4), pages 74-85, June.
Cristian Virgiliu RADU, 2018. "The Internal Audit Contribution to Knowing and Improving Risk Management of Economic Organizations," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 51(3), pages 53-65, September.
Lilian ONESCU, 2018. "Audit And Internal Control Indispensable Tools In Successful Implementation Of Eu Projects," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 52(4), pages 22-33, December.
Emilia VASILE & Ion CROITORU, 2018. "Management By Objectives - Factor Of Growth In Organizational Performance," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 52(4), pages 44-53, December.
Tatiana Danescu & Ovidiu Spatacean, 2018. "Audit opinion impact in the investors’ perception – empirical evidence on Bucharest Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 111-111, February.
Sinziana-Maria Rindasu, 2018. "Information security challenges - vulnerabilities brought by ERP applications and cloud platforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 131-131, February.
Cristina Raluca Gh. Popescu & Gheorghe N. Popescu, 2018. "Risks of cyber attacks on financial audit activity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 140-140, February.
Jatinder Pal Singh, 2018. "On hedge effectiveness assessment under IFRS 9," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 157-157, February.
Melinda Timea FULOP, 2018. "New tendencies in audit reporting, examples of good practices BVB," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 249-249.
Nicolae MAGDAS, 2018. "Auditor's Liability and Methods for its Limitation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 261-261.
Sabina-Cristina NECULA, 2018. "Improving information - a necessity in substantiating the accounting decision," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 285-285.
Irine Herdjiono & Nanik Sutanti, 2018. "Determinants of audit delay: evidence from manufacturing sector of Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 373-373.
Emilia VASILE & Petrisor GRUIA, 2018. "The importance of financial accounting auditing in the identification of economic criminal activities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 398-398.
Anca Irina TIURA & Alina DOMNISOR, 2018. "Communication Ethics in Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 407-407.
Alexandra ARDELEAN & Adriana TIRON-TUDOR, 2018. "Commitment to public interest in audit – an imperative of strengthening trust in the profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 527-527.
Victoria STANCIU, 2018. "Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 544-544.
Aree Saeed MUSTAFA & Luqman Muhammed SAEED & Nishtiman Hashim MOHAMMED, 2018. "Auditor Selection in Borsa Istanbul," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 599-599.
Arber H. HOTI & Arben DERMAKU, 2018. "Internal auditing quality in the banking sector of Kosovo," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 610-610.
Dragan Gabric & Mladen Miljko, 2018. "Accounting Manipulations In The Financial Statements Of Companies Â€“ Research On Motivation And Incentives," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 27(1), pages 3-27, june.
Dragan Gabric & Zeljko Bosnjak, 2018. "Role Of The Cash Based Ratios In Determination Of Accounting Manipulations In The Financial Statements Of Companies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 27(2), pages 517-544, december.
Maryna Shendryhorenko & Liubov Shevchenko, 2018. "Urgent Issues Of Organization Of Audit Activity In Ukraine And Directions For Their Solutions," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(1).
Alla Savchenko & Kateryna Saliamon-Mikhieieva & Marianna Holynska, 2018. "Analysis And Audit Of Key Economic Indicators Of Economic Entities (A Case Study Of The Dairy Industry)," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(3).
Nataliia Shalimova & Iryna Androshchuk, 2018. "Approaches To The Interpretation Of The Term “Historical Financial Information” As The Criterion For The Classification Of Audit, Review, And Other Assurance Engagements," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(3).
Viktoriya Rozhelyuk & Vita Semanyuk & Taras Burdeniuk, 2018. "Business Accounting Management In Ukraine Under The Conditions Of European Integration," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(4).
Ihor Bohdaniuk & Vladyslav Kolisnichenko & Olena Ustymenko, 2018. "Audit As A Form Of Control Of The State Financial Inspection Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
Plamena Nedyalkova, 2018. "Features, Characteristics and Methodology of Internal Control over Nanotech Manufacturing and Nano-Production in Food Industry," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 157-189.
Valeria Dineva, 2018. "The Modern Internal Audit in The Modern Company," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 130-135.
TAVALA Florina-Maria, 2018. "Evaluating The Risks Of The Public Entities Through Audit And Through The Managemnt Of The Audit Risk," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(6), pages 48-61, December.
Mustafa Tevfik Kartal & Cemal Ýbis & Ozgür Çatikkas, 2018. "Adequacy of audit committees: A study of deposit banks in Turkey," Borsa Istanbul Review, Research and Business Development Department, Borsa Istanbul, vol. 18(2), pages 150-165, June.
Camelia ISTRATE & Catalin-Fulger ISTRATE, 2018. "The Role And The Necessity Of Financial Audit For Accounting Users," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(2), pages 102-106.
Inga BULAT, 2018. "Role Of The Audit In Optimization Of Corporal Governance In The Public Sector," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(2), pages 27-36.
Laura-Alexandra MORTURA, 2018. "The Activity Of Financial Audit In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(2), pages 65-72.
Daniel-Petru VÂRTEIU, 2018. "Audit Authority- Public External Auditor Of European Funds," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(3), pages 74-79.
Marian ZAROSCHI, 2018. "Approval Of Financial Accountancy In Correlation With Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(3), pages 80-89.
Georgiana Susmanschi (Badea) & Elena Ruse, 2018. "Planning Internal Audit Activities Using The Gantt Chart," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 132-139.
Ciocan, Claudia Catalina, 2018. "Creative Accounting And Fraud: A Comparative Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 157-163.
Laura Alexandra MORTURĂ & Andreea Elena DREGHICIU, 2018. "Study Concerning Evaluation And Audit Of Tangible Assets," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 89-95, May.
Elena RUSE, 2018. "Risk Assessment In Financial Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 177-181, September.
Andra Maria ACHIM (NAȘCA), 2018. "The Strength Of Auditing And Reporting Standards In Relation To Financial Reporting Quality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 193-197, September.
Gallego, Jorge & Rivero, Gonzalo & Martínez, Juan, 2021. "Preventing rather than punishing: An early warning model of malfeasance in public procurement," International Journal of Forecasting, Elsevier, vol. 37(1), pages 360-377.
- Gallego, J & Rivero, G & Martínez, J.D., 2018. "Preventing rather than Punishing: An Early Warning Model of Malfeasance in Public Procurement," Documentos de Trabajo 16724, Universidad del Rosario.
Dody Hapsoro & Tiara Rani Santoso, 2018. "Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor's Reputation on Giving Going Concern Opinion?," International Journal of Economics and Financial Issues, Econjournals, vol. 8(1), pages 143-152.
Aladdin Dwekat & Zeena Mardawi & Islam Abdeljawad, 2018. "Corporate Governance and Auditor Quality Choice: Evidence from Palestinian Corporations," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 47-53.
Khaled Abdulwahab Alzeaideen & Sara Zakaria AL-Rawash, 2018. "The Effect of Ownership Structure and Corporate Debt on Audit Quality: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 51-58.
Ria Ria & Muhammad Nuryatno, 2018. "Influence of Audit Quality, Pattern of Loans Concentration and Company Size to Banking Loans (Agency Problem of Creditor Debtor at Manufacture Company in Indonesia)," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 172-176.
Hoang Thi Mai Khanh & Nguyen Vinh Khuong, 2018. "Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 243-249.
Phung Anh Thu & Thai Hong Thuy Khanh & Nguyen Tran Thai Ha & Nguyen Vinh Khuong, 2018. "Perceived Audit Quality, Earnings Management and Cost of Debt Capital: Evidence from the Energy Listed Firms on Vietnam s Stock Market," International Journal of Energy Economics and Policy, Econjournals, vol. 8(6), pages 120-127.
Kelton, Andrea Seaton & Montague, Norma R., 2018. "The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 44-55.
Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
Alhadab, Mohammad & Clacher, Iain, 2018. "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, vol. 50(4), pages 442-461.
van der Merwe, C.J. & Heyman, D. & de Wet, T., 2018. "Approximating risk-free curves in sparse data environments," Finance Research Letters, Elsevier, vol. 26(C), pages 112-118.
Chen, Novia X. & Shevlin, Terry, 2018. "“U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 439-447.
Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018. "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 37-51.
El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D., 2018. "The interplay between related party transactions and earnings management: The role of audit quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 47-60.
Sanoran, Kanyarat (Lek), 2018. "Auditors’ going concern reporting accuracy during and after the global financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 164-178.
Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
Shahzad, Khurram & Pouw, Thierry & Rubbaniy, Ghulame & El-Temtamy, Osama, 2018. "Audit quality during the global financial crisis: The investors’ perspective," Research in International Business and Finance, Elsevier, vol. 45(C), pages 94-105.
Gómez Aguilar, Nieves & Biedma López, Estíbaliz & Ruiz Barbadillo, Emiliano, 2018. "El efecto de la rotación de socio en la calidad de la auditoría," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 7-18.
Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018. "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 150-161.
Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
Li Li & Mary Ma & Victor Song, 2018. "Client importance, bank risk, and systemic risk," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(4), pages 511-544, November.
Feng Chen & Xingqiang Du & Shaojuan Lai & Mary Ma, 2018. "Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(2), pages 154-181, May.
Li Li & Mary Ma & Victor Song, 2018. "Client importance, bank risk, and systemic risk," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(4), pages 511-544, November.
Feng Chen & Xingqiang Du & Shaojuan Lai & Mary Ma, 2018. "Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(2), pages 154-181, May.
Mishari M. Alfraih, 2018. "Intellectual capital reporting and its relation to market and financial performance," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 34(3), pages 266-281, July.
William Coffie & Ibrahim Bedi & Mohammed Amidu, 2018. "The effects of audit quality on the costs of capital of firms in Ghana," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 16(4), pages 639-659, December.
William Coffie & Ibrahim Bedi & Mohammed Amidu, 2018. "The effects of audit quality on the costs of capital of firms in Ghana," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 16(4), pages 639-659, December.
Henry Chalu & Hassan Mzee, 2017. "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(1), pages 35-63, December.
Md. Shariful Islam & Nusrat Farah & Thomas F. Stafford, 2018. "Factors associated with security/cybersecurity audit by internal audit function," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(4), pages 377-409, April.
William Buslepp & R. Jared DeLisle & Lisa Victoravich, 2018. "Does Part II of the PCAOB inspection report provide new information to the market?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(8/9), pages 715-735, October.
Banu Sultanoglu & Can Simga Mugan & Umut Sekerdag & Adil Oran, 2018. "The auditor’s opinion modifications around domestic and global financial crises," Meditari Accountancy Research, Emerald Group Publishing, vol. 26(4), pages 622-639, October.
Banu Sultanoglu & Can Simga Mugan & Umut Sekerdag & Adil Oran, 2018. "The auditor’s opinion modifications around domestic and global financial crises," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 26(4), pages 622-639, October.
Yong-Sang Woo & Minjung Kang & Ho-Young Lee, 2018. "The cost of debt and the characteristics of audit firms," Managerial Finance, Emerald Group Publishing, vol. 44(1), pages 27-45, January.
A.K. Zhukova & A.L. Zhukov, 2018. "Materiality in Audit of Financial Reporting Party Conducting Accounting of Joint Activity," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 109-118.
Eugene M. Gutzait, 2018. "Verification of Audited Persons Ability to Continue their Activities as a Method to Identify the Increased Possibility of Their Bankruptcy," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 90-98, June.
Karen I. Alaverdyan & Raffi A. Aleksanyan, 2018. "Auditing Regulation in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 130-135, October.
Mercedes Mareque & Angel Barajas & Francisco Lopez-Corrales, 2018. "The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football," IJFS, MDPI, vol. 6(4), pages 1-20, November.
Santiago Lago-Peñas & Elena Rivo-López & Alberto Vaquero-García & Mónica Villanueva-Villar, 2018. "Do family firms contribute to job stability? Evidence from the great recession," Working Papers. Collection C: Family business 1801, Universidade de Vigo, GEN - Governance and Economics research Network.
Patricia Diana, 2018. "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals afr153, Global Academy of Training and Research (GATR) Enterprise.
Rahmawati, 2018. "Deconstructed CSR and Social Audit Model: Postmodernist Paradigm Observations in Luwu Mining Areas, Indonesia," GATR Journals jfbr142, Global Academy of Training and Research (GATR) Enterprise.
Majidah, 2018. "Auditor Retention: Auditor and Auditee Factors," GATR Journals jfbr145, Global Academy of Training and Research (GATR) Enterprise.
Asif M. Huq & Sven-Olov Daunfeldt & Fredrik Hartwig & Niklas Rudholm, 2021. "Free to Choose: Do Voluntary Audit Reforms Increase Employment Growth?," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 28(1), pages 163-178, January.
- M Huq, Asif & Daunfeldt, Sven-Olov & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Free to choose: Do voluntary audit reforms increase employment growth?," HUI Working Papers 131, HUI Research.
Huq, Asif & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Do audited firms have lower cost of debt?," HUI Working Papers 132, HUI Research.
Yuliya Slobodyanyk & Nataliya Syrotenko, 2018. "Preparation, Presentation and Auditing of Financial Statements: The Trajectory of Changes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 72-79, March.
Viktoriya Fabiianska, 2018. "Forms to Express an Independent Auditor's Opinion according to the Results of Compulsory and Initiative Audit in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 102-110, June.
Karina Nazarova & Larysa Mykhalchyshyna, 2018. "Tax Audit: Contents, Invariance of Approaches and Perspective of Development," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 102-107, December.
Yuliya Slobodyanyk, 2018. "Implementation of Terminology in the Field of Audit of State Finance: The Problem of Conventionality of Definitions," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 56-63, December.
Matthew Reidenbach & Katrina Wu, 2018. "Audit Firm Industry Sector Leader Geographic Location And Its Association With Audit Fees," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 12(2), pages 117-130.
Umapathy Ananthanarayanan, 2018. "Do Corporate Governance Measures Impact Audit Pricing Of Smaller Firms? Evidence From The United States And New Zealand," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 12(2), pages 77-94.
Peter Harris & Fay Teplisky, 2018. "A Case Study In Fraud Prevention: Charlene Corley," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 9(1), pages 39-51.
Jose de Jesus Moreno Neri & Maria del Mar Obregon Angulo & Santiago Alejandro Arellano Zepeda, 2018. "Valuation Of Risks Processes For Marine Ranches Of Fattening Bluefin Tuna: Evidence From Baja California, Proceso De Valoracion De Riesgos Para Ranchos Marinos De Engorda De Atun Aleta Azul: Evidencia," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(1), pages 55-66.
Medhat N. El Guindy & Mohamed A. K. Basuony, 2018. "Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms," Journal of Developing Areas, Tennessee State University, College of Business, vol. 52(4), pages 167-181, October-D.
Muhammad Shahid Shams & Murtaza Masood Niazi, 2018. "Fostering Faculty Engagement in Public Sector Universities : A Proposed Conceptual Model," Kardan Journal of Economics and Management Sciences, Kardan University, Department of Economics, vol. 1(2), April.
Waqas Khan & Neelab Moulanazada, 2018. "Explanatory Analysis of Information Disclosure in Relation with Foreign Aid in Afghanistan," Kardan Journal of Economics and Management Sciences, Kardan University, Department of Economics, vol. 1(2), pages 7-8, April.
Victor Munteanu & Monica Petruta Zamfir (Maaliky) & Cristian Florian Florea, 2018. "Application of the Sampling Selection Technique in Approaching Financial Audit," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 123-132, March.
Marilena Zuca & Alice Tinta, 2018. "The Contribution of Computer Assisted Auditing Techniques (CAAT) and of the Business Intelligence Instruments in Financial Audit," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 183-191, March.
Ugochukwu J. Nwoye & Emma I. Okoye, 2018. "Integrity Trend Assessment of Pre and Post IFRS financial disclosures in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 177-186, September.
Khovrak Inna & Kozyarchuk Tetyana, 2018. "The impact of auditor’s ethics on the quality of auditing the company's cash flows," Technology audit and production reserves, 1(39) 2018, Socionet;Technology audit and production reserves, vol. 1(4(39)), pages 4-8.
Tarashevskyi Maksym, 2018. "The analysis of methodical approaches of the risk assessment organization," Technology audit and production reserves, 3(41) 2018, Socionet;Technology audit and production reserves, vol. 3(4(41)), pages 34-40.
Grytsyshen Dymytrii & Nazarenko Tatyana, 2018. "Investigation of efficiency audit in the system of state financial control in Ukraine," Technology audit and production reserves, 4(42) 2018, Socionet;Technology audit and production reserves, vol. 4(4), pages 25-30.
Valeria Dineva, 2018. "Corporate Social Responsibility Education in Internal Control and Audit," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 61-82, December.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & Gheorghiu Gabriela, 2018. "Internal Audit Role in Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 441-445, July.
VÃ¢rteiu Daniel Petru, 2018. "Audit of European Funds Destined to the Development of Agricultural Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 519-522, July.
Ciurea Maria, 2018. "The Costs of the Professional Training at the Level of the Economic Entities: Long-Term Investment or Expense?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 228-233, December.
Costan (Popa) Lavinia & Pascu (Popescu) Gabriela, 2018. "Considerations on Planning Internal Public Audit â€“ Risks Arising from the Use of Technological Tools and Legislative Changes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 246-250, December.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & Trandafir Raluca-Andreea, 2018. "The Role of Internal Audit in Fighting Corruption," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 566-569, December.
CÄƒrÄƒuÈ™u Dumitru-NicuÈ™or, 2018. "Contagion and Comovement â€“ Does the Initiator Matter," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 570-576, December.
Hategan Camelia Daniela & Predictor of Insolvency Risk, 2018. "Auditor's Uncertainty About Going Concern â€“ Predictor of Insolvency Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 605-610, December.
Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018. "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 355-374, April.
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, vol. 14(3), pages 451-476, June.
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, vol. 14(3), pages 587-614, June.
Yahya Uthman Abdullahi & Rokiah Ishak & Norfaiezah Sawandi, 2018. "Outsider vs insider: Does firm governance matter?," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 689-699, June.
Tran, Manh Dung Tran & Le, Thi Thu Ha, 2018. "The effect of internal control on asset misappropriation: The case of Vietnam," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 941-953, October.
Bogdan Răvaş, 2018. "General Aspects on How to Approach the Internal Audit Mission," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(1), pages 223-230.
Bogdan Răvaş, 2018. "A Study Case on Planning Activities During the Audit Engagement," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(2), pages 137-144.
Bogdan Răvaş, 2018. "General Aspects Regarding the Internal Control of Assets in the Mining Sector," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(2), pages 145-152.
Bogdan Răvaş, 2018. "Study on the Procedures Used in the Internal Audit Activity of the Assets in the Mining Sector," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(2), pages 153-160.
Simon, József & Fejszák, Tamás & Schatz, Bernhard & Donchev, Toma & Ivanov, Miroslav, 2018. "Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions," Public Finance Quarterly, Corvinus University of Budapest, vol. 63(2), pages 139-154.
Simona BECHERESCU, 2018. "Shaping Of Uncertainty In Institutional Systems By Using The Anti-Fragility Concept," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 74, pages 68-74, September.
Nadiia Manko, 2018. "Критерії Оцінки Доказовості Аудиторського Судження [Criteria of Assessment of the Auditor’s Judgment Evidence]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 4(12), pages 1021-1030, December.
Ozili, Peterson K & Outa, Erick R, 2018. "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper 102567, University Library of Munich, Germany.
Ozili, Peterson K, 2018. "Advances and Issues in Fraud Research: A Commentary," MPRA Paper 84879, University Library of Munich, Germany.
Ozili, Peterson K & Outa, Erick R, 2018. "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper 89690, University Library of Munich, Germany.
Erwandy, Erwandy & Rahmadoni, Firman, 2018. "Pengaruh Pengalaman Terhadap Peningkatan Keahlian Auditor Sektor Publik Dalam Bidang Auditing [Effect Of Experience On Increasing The Expertise Of Public Sector Auditors In Auditing Fields]," MPRA Paper 92157, University Library of Munich, Germany.
Robert Jurka & Jaroslava Roubíčková, 2018. "Possibilities of using blockchain in accounting and auditing: literary research [Možnosti využití blockchainu v účetnictví a auditu: rešerše literatury]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(1), pages 61-75.
Michal Bobek, 2018. "Nature of Audit and Demand for Audit [Podstata auditu a poptávka po auditu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(1), pages 5-23.
Marek Jošt, 2018. "The Development of Legislation of Political Parties and Political Movements in the Czech Republic since 1991 until now with a Focus on Transparency [Vývoj legislativní úpravy politických stran a po," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(3), pages 5-26.
Eker, Melek & Eker, Semih, 2018. "The Impact of Interaction Between Enterprise Resource Planning System and Management Control System on Firm Performance in The Turkish Manufacturing Sector," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 195-212, January.
Akçin, Olcay & Kıymetli Şen, İlker, 2018. "Reverse Acquisitions Within the Scope of IFRS 3 Business Combinations," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 213-233, January.
Fonteboa Viscaino, Antonio, 2018. "Visión actual al sistema de control interno en las entidades cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(4), pages 34-44.
Barberán Arboleda, Rubén Patricio & Pozo Ceballos, Sergio, 2018. "Evaluación del nivel de riesgo y control en las medianas empresas comerciales de Guayaquil, Ecuador," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(4), pages 59-72.
Olympia Gkouma & John Filos & Evangelos Chytis, 2018. "Financial crisis and corporate failure: The going concern assumption Findings from Athens stock exchange," Journal of Risk & Control, Risk Market Journals, vol. 5(1), pages 141-170.
Kamaliah KAMALIAH & Noor-Syazana MARJUNI & Norhayati MOHAMED & Zuraidah MOHD-SANUSI & Rita ANUGERAH, 2018. "Effectiveness Of Monitoring Mechanisms And Mitigation Of Fraud Incidents In The Public Sector," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2018(30), pages 82-95, June.
Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018. "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, vol. 43(1), pages 27-41, February.
Wei Chen & Amna Saeed Khalifa & Kate L Morgan & Ken T Trotman, 2018. "The effect of brainstorming guidelines on individual auditorsâ€™ identification of potential frauds," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 225-240, May.
Guira Amor, 2018. "The auditing expectation gap in Algeria: reasons and solutions," Proceedings of International Academic Conferences 8109749, International Institute of Social and Economic Sciences.
Izabela Sta?czyk & Magdalena Stuss, 2018. "The Valuation Of Human Capital The Case Study Of Company Listed On The Warsaw Stock Exchange," Proceedings of Economics and Finance Conferences 6909895, International Institute of Social and Economic Sciences.
Lukasz Bielecki, 2018. "Implementation of International Auditing Standards in Polish Medium and Small Auditing Companies (Implementacja miedzynarodowych standardow badania sprawozdan finansowych do malych i srednich kancelar," Research Reports, University of Warsaw, Faculty of Management, vol. 1(27), pages 118-126.
Tuba DERYA-BASKAN & İlkut Elif KANDİL-GÖKER, 2018. "The Effect of Cash Conversion Cycle on the Companies’ Capital Structure:An Investigation on BİST Listing Cement Sector Companies," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(38).
Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
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, vol. 23(2), pages 732-783, June.
Brad A. Badertscher & Jeffrey J. Burks & Peter D. Easton, 2018. "The market reaction to bank regulatory reports," Review of Accounting Studies, Springer, vol. 23(2), pages 686-731, June.
Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder, 2018. "Audit personnel salaries and audit quality," Review of Accounting Studies, Springer, vol. 23(3), pages 1096-1136, September.
Kristian D. Allee & Daniel D. Wangerin, 2018. "Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)," Review of Accounting Studies, Springer, vol. 23(4), pages 1629-1664, December.
Ru-Je Lee & Hui-Sung Kao, 2018. "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(6), pages 1-2.
Audrius Masiulevičius & Vaclovas Lakis, 2018. "Differentiation of performance materiality in audit based on business needs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 115-124, September.
Ichiro Iwasaki, 2018. "Corporate Governance System and Regional Heterogeneity: Evidence from East and West Russia," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 25(3), pages 391-420, September.
- Iwasaki, Ichiro, 2017. "Corporate Governance System and Regional Heterogeneity: Evidence from East and West Russia," RRC Working Paper Series 72, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
Zhongxia (Shelly) Ye, 2018. "Consequences Of Voluntary Disclosures In The Audit Committee Report," Working Papers 0137acc, College of Business, University of Texas at San Antonio.
Zhongxia (Shelly) Ye, 2018. "Ensemble Learning for Cross-Selling Using Multitype Multiway Data," Working Papers 0157acc, College of Business, University of Texas at San Antonio.
Oleksandr Sukhomlyn, 2018. "Communicative Efficiency in Ukraine's Banking System: Evidence From Independent Auditor Reports," Visnyk of the National Bank of Ukraine, National Bank of Ukraine, issue 245, pages 30-44.
Štager Vesna, 2018. "Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?," Scientific Annals of Economics and Business, Sciendo, vol. 65(2), pages 119-138, June.
Klamut Elżbieta, 2018. "Internal Audit Tool for Minimizing the Risk of Fraud," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(1), pages 49-68, March.
Warzocha Grzegorz, 2018. "Annual Financial Statements, the Importance of Other Comprehensive Income," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 90-101, June.
Coman Dan Marius & Coman Mihaela Denisa & Munteanu Ciprian Costel, 2018. "Integrate CAATS Technologies into Data Selection and Data Analysis," Valahian Journal of Economic Studies, Sciendo, vol. 9(1), pages 29-38, April.
Ivan Oana Raluca, 2018. "Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE," Valahian Journal of Economic Studies, Sciendo, vol. 9(2), pages 127-138, November.
Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
- Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2018. "On the economics of audit partner tenure and rotation: Evidence from PCAOB data," CFS Working Paper Series 608, Center for Financial Studies (CFS).
- Brandon Gipper & Luzi Hail & Christian Leuz, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers 24018, National Bureau of Economic Research, Inc.
Klotz, Michael & Marx, Susanne, 2018. "Projektmanagement-Normen und -Standards," SIMAT Arbeitspapiere 10-18-033, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), revised 2018.
Andrzej Kuciński & Magdalena Byczkowska, 2018. "Assessment of financial liquidity of enterprises based on the analysis of cash flow statement," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 38(2), pages 85-100, June.

2017

Peter Gallo & Romana Píchová & Anna Šenková & Daniela Matušíková & Jana Mitríková, 2017. "Techniques And Analysis Of Management Audits," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 132-137, September.
Cristina Raluca & Gh. Popescu, 2017. "The Role of Total Quality Management in Developing the Concept of Social Responsibility to Protect Public Interest in Associations of Liberal Professions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1091-1091.
Cristina Raluca Popescu & Gheorghe N. Popescu & Veronica Adriana Popescu, 2017. "Assessment of the State of Implementation of Excellence Model Common Assessment Framework (CAF) 2013 by the National Institutes of Research – Development – Innovation in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(44), pages 1-41, February.
Ionu? Sp?t?relu, 2017. "Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 191-203, November.
Oprea Valentin BUSU & Elena Cristina ANDREI, 2017. "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 204-211, November.
PROJECT MANAGEMENT FROM QUALITY PERSPECTIVE & Adina Mihaela Drãgolici Nu?oaica, 2017. "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 212-221, November.
Fedaa Abd Almajid Sabbar Alaraji, 2017. "The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 5-24, November.
Florentina Istrate, 2017. "Consequences Of Fraud At The Presentation Of The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 52-61, November.
Tatiana DÄƒnescu & 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, vol. 2(19), pages 1-2.
Victoria Stanciu & Andrei Tinca, 2017. "Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 147-163, March.
Slobodan Kacanski, 2017. "The Reputation Driven Interplay of Relationships between Clients and Auditors in an Auditor Selection Process: A Multilevel Network Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 240-267, September.
Atila Karkacier & Fatih Coskun Ertas, 2017. "Independent Auditing Effect on Investment Decisions of Institutional Investors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 297-319, September.
George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou, 2017. "The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 434-454, December.
Mariana MAN & Bogdan RAVA?, 2017. "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 45(1), pages 1-15, March.
Cristina IOVU, 2017. "Aspects concerning the internal audit of inventories," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 276-276.
Melinda Timea Fülöp & Szabolcs Vilmos Szekely, 2017. "The evolution of the internal auditing function in the context of corporate transparency," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 440-440.
Daniel HOMOCIANU & Dinu AIRINEI, 2017. "The Excel Data Mining Add-in. Applications in audit and financial reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 451-451.
O. J. Ilaboya & M. O. Izevbekhai & G. Ohiokha, 2017. "Determinants Of Abnormal Audit Fees In Nigerian Quoted Companies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 26(1), pages 65-83, june.
Iryna Kantsir & Marija Plekan, 2017. "Reform Of Regulatory Policy In The Field Of Supervision Of Audit Activity," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
Francois Coetzee & Pieter Buys, 2017. "Independent Review Or Audit? The Sme Implications Worth Pondering," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Гл. Ас. Д-Р Михаил Мусов, 2017. "Общественият Договор На Счетоводството Част I: Ангажиментите На Одиторската Професия," ICPA Articles, Institute of Certified Public Accountants, vol. 2017(1), pages 1-13.
Гл. Ас. Д-Р Михаил Мусов, 2017. "Общественият Договор На Счетоводството Част Ii: Ангажиментите На Висшето Счетоводно Образование," ICPA Articles, Institute of Certified Public Accountants, vol. 2017(2), pages 1-13.
Daniel Petru VÂRTEIU, 2017. "The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(3), pages 186-195.
Radu-Daniel Loghin, 2017. "The Impact Of European Integration On Romania'S Audit Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 91-98.
Badea, Georgiana, 2017. "Internal Audit- Pillar Of The Internal/Managerial Control System," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 99-104.
Izabela Luiza POP, 2017. "Financial Diagnosis as a Tool of Improving the Performance of an Organisation," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, vol. 1(1), pages 291-302, October.
Radu-Daniel LOGHIN, 2017. "The Impact Of Auditor Affiliation On Financial Statement Relevance," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 419-425, December.
Силвия Костова & Крум Крумов & Пенко Димитров & Любомир Терзиев, 2017. "Правни И Методически Аспекти На Одита Върху Обществените Поръчки," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 24(1 Year 20), pages 92-120.
Бранимира Колева, 2017. "Ролята На Съществеността И Правилната Оценка На Одиторския Риск При Издаване На Качествен Одиторски Доклад," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 12-38.
Riana Iren RADU & Iuliana Oana MIHAI, 2017. "Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity," Proceedings RCE 2017, Editura Lumen, pages 146-156, November.
- Riana Iren RADU & Iuliana Oana MIHAI, 2017. "Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 146-156.
Angèle Renaud, 2017. "L’audit environnemental: un dispositif de gestion à l’épreuve de logiques institutionnelles hétérogènes - A Micro-Analysis of Heterogeneous Institutional Logics in the Environmental Audit," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 20(3), pages 103-136, September.
Brandon Gipper & Luzi Hail & Christian Leuz, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers 24018, National Bureau of Economic Research, Inc.
- Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
- Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2018. "On the economics of audit partner tenure and rotation: Evidence from PCAOB data," CFS Working Paper Series 608, Center for Financial Studies (CFS).
Ach Maulidi, 2017. "The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia's Procurement System: Cases from 2006 to 2012)," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 145-154.
Toto Rusmanto, 2017. "The Effects of Clients' Characteristics on Auditor Independence: A Perceptual Study," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 408-414.
Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017. "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 14-19.
Alireza Vaziri & Kayhan Azadi, 2017. "The Impact of Audit Reports on Financial Information Content," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 304-308.
Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017. "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 398-403.
Yana Ermawati & Muhamad Yamin Noch & Zakaria & Arfan Ikhsan & Muammar Khaddafi, 2017. "Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 537-549.
Totok Budisantoso & Rahmawati Rahmawati & Bandi Bandi & Agung Nur Probohudono, 2017. "Audit Opinion Accuracy, Corporate Governance and Downward Auditor Switching: A Study of Association of Southeast Asian Nations Economics Community," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 530-540.
Ai Ping Teoh & Kaih Yeang Lee & Rajendran Muthuveloo, 2017. "The Impact of Enterprise Risk Management, Strategic Agility, and Quality of Internal Audit Function on Firm Performance," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 222-229.
Mazlina Mustapha & Soh Jin Lai, 2017. "Information Technology in Audit Processes: An Empirical Evidence from Malaysian Audit Firms," International Review of Management and Marketing, Econjournals, vol. 7(2), pages 53-59.
Sutana Narkchai & Faudziah Hanim Binti Fadzil, 2017. "The Communication Skill on the Performance of Internal Auditors in Thailand Public Limited Company," International Review of Management and Marketing, Econjournals, vol. 7(4), pages 1-5.
Zeki DOÐAN & Fatma ÇITAK, 2017. "Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(2), pages 49-62.
Lee, Hua & Lee, Hsien-Li & Wang, Chen-Chin, 2017. "Engagement partner specialization and corporate disclosure transparency," The International Journal of Accounting, Elsevier, vol. 52(4), pages 354-369.
Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017. "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, vol. 37(C), pages 15-29.
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, vol. 58(C), pages 50-66.
Nikbakht, Ehsan & Sarkar, Sayan & Spieler, Andrew C., 2017. "External monitoring of private firms: A cross-country empirical analysis," Global Finance Journal, Elsevier, vol. 32(C), pages 113-127.
Desai, Renu & Desai, Vikram & Libby, Theresa & Srivastava, Rajendra P., 2017. "External auditors' evaluation of the internal audit function: An empirical investigation," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 1-14.
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, vol. 13(1), pages 37-51.
Ittonen, Kim & Tronnes, Per C. & Wong, Leon, 2017. "Substantial doubt and the entropy of auditors’ going concern modifications," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 134-147.
Carey, Peter & Liu, Li & Qu, Wen, 2017. "Voluntary corporate social responsibility reporting and financial statement auditing in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 244-262.
Chen, Yangyang & Ge, Rui & Zolotoy, Leon, 2017. "Do corporate pension plans affect audit pricing?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 322-337.
Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
Chang, Wen-Ching & Lin, Huey-Yeh & Koo, Meihua, 2017. "The effect of diversification on auditor selection in business groups: A case from Taiwan," International Review of Economics & Finance, Elsevier, vol. 49(C), pages 422-436.
Magnis, Chris & Iatridis, George Emmanuel, 2017. "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 338-357.
Masoud, Najeb, 2017. "An empirical study of audit expectation-performance gap: The case of Libya," Research in International Business and Finance, Elsevier, vol. 41(C), pages 1-15.
Erick Rading Outa & Peterson Ozili & Paul Eisenberg, 2017. "IFRS convergence and revisions: value relevance of accounting information from East Africa," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 7(3), pages 352-368, August.
Mishari M. Alfraih, 2017. "Does ownership structure affect the quality of auditor pair composition?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 245-263, July.
Mishari M. Alfraih, 2017. "Does ownership structure affect the quality of auditor pair composition?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 245-263, July.
E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin, 2017. "Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 257-266.
Munawarah & Muhammad Din & Fatlina Zainuddin & Harjum Muharam, 2017. "What Effects Do Privatisation Policies Have on Corporate Governance of State-Owned Enterprises?," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 124-132.
Anna Peta, 2017. "I controlli interni gestionali nella PA: criticit? e correttivi di un sistema in continua evoluzione," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 97-132.
Maxim A. Bundin & Eugene M. Gutzŕit & Anton M. Maryasin, 2017. "Survey as a Tool for Assessing the State of the Audit Services Market," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 107-118, June.
Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017. "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business 1701, Universidade de Vigo, GEN - Governance and Economics research Network.
Atika Zarefar, 2017. "The Influence of Ethics and Locus of Control to Do Whistleblowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable," GATR Journals afr131, Global Academy of Training and Research (GATR) Enterprise.
Siti Maria Wardayati, 2017. "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)," GATR Journals afr137, Global Academy of Training and Research (GATR) Enterprise.
Nunung Nuryani, 2017. "Value Relevance of Firmsï¿½ Reportable Segment Profit or Loss Reconciliation," GATR Journals afr140, Global Academy of Training and Research (GATR) Enterprise.
Astrid Rudyanto, 2017. "Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia," GATR Journals afr147, Global Academy of Training and Research (GATR) Enterprise.
Yurniwati, 2017. "The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)," GATR Journals gjbssr457, Global Academy of Training and Research (GATR) Enterprise.
Friska Firnanti, 2017. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality," GATR Journals gjbssr484, Global Academy of Training and Research (GATR) Enterprise.
Hendrian, 2017. "Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit," GATR Journals jfbr135, Global Academy of Training and Research (GATR) Enterprise.
Ichiro Iwasaki, 2018. "Corporate Governance System and Regional Heterogeneity: Evidence from East and West Russia," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 25(3), pages 391-420, September.
- Iwasaki, Ichiro, 2017. "Corporate Governance System and Regional Heterogeneity: Evidence from East and West Russia," RRC Working Paper Series 72, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
Olena Vakulchyk & Valeriya Fesenko, 2017. "Development of Audit of Foreign Economic Transactions According to Dynamics of Current Processes in Fiscal Control Area," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 133-140, June.
Yuliya Bondar, 2017. "Development of Approaches to the Interpretation of Essence and Role of Documentation in Audit," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 140-147, September.
Tetiana Demyanenko, 2017. "Internal Audit in Agricultural Enterprises: Organizational and Managerial Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 148-153, September.
Salem Lotfi Boumediene & Emna Boumediene & Ikram Amara, 2017. "The Impact Of Fair Value On Audit Quality: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 9(1), pages 29-38.
Min-Ning Lee & Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2017. "Gender Pay Gap And Discrimination In Taiwanese Auditing Industry," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 11(3), pages 1-11.
Nirosh Kuruppu & Peter Oyelere, 2017. "An Examination Of Studentsâ€™ Attitudes And Perceptions Towards Incorporating Computer Assisted Audit Techniques In An Undergraduate Auditing Course," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 11(3), pages 55-71.
Maria H. Sanchez, & Kathleen Dunne, 2017. "An Empire Built On A Lie Â€“ The Peregrine Fraud: A Case Study On Confirmations As Audit Evidence," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 8(1), pages 49-55.
Luminita IONESCU, 2017. "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 220-227, November.
Selcuk KENDIRLI & Harun KISACIK & Hulya CAGIRAN KENDIRLI, 2017. "The Frauds and Errors in Auditing: A Case Study in Corum Area," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 228-240, November.
Loukas Balafoutas & Simon Czermak & Marc Eulerich & Helena Fornwagner, 2020. "Incentives For Dishonesty: An Experimental Study With Internal Auditors," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 764-779, April.
- Loukas Balafoutas & Simon Czermak & Marc Eulerich & Helena Fornwagner, 2017. "Incentives for dishonesty: An experimental study with internal auditors," Working Papers 2017-06, Faculty of Economics and Statistics, Universität Innsbruck.
José A. Álvarez-Jareño & Elena Badal-Valero & José Manuel Pavía, 2017. "Using machine learning for financial fraud detection in the accounts of companies investigated for money laundering," Working Papers 2017/07, Economics Department, Universitat Jaume I, Castellón (Spain).
Ping-Lung Huang & Bruce C.Y. Lee & Chen-Song Wang & Chi-Te Sun, 2017. "Relative Importance of the Factors under the ISO-10015 Quality Management Guidelines that Influence the Service Quality of Certification Bodies," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, vol. 13(1), pages 105-137, February.
Abdullah AL-Mutairi & Kamal Naser & Naser Al-Enazi, 2017. "An Empirical Investigation of Factors Affecting Audit Fees: Evidence from Kuwait," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(3), pages 333-347, August.
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), vol. 21(2), pages 291-329, June.
Sharad Asthana, 2017. "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1003-1030, May.
Hanwen Chen & Wang Dong & Hongling Han & Nan Zhou, 2017. "A comprehensive and quantitative internal control index: construction, validation, and impact," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 337-377, August.
Alfio Marazzi & Yves Tillé, 2017. "Using past experience to optimize audit sampling design," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 435-462, August.
Jian Cao & Thomas R. Kubick & Adi N. S. Masli, 2017. "Do corporate payouts signal going-concern risk for auditors? Evidence from audit reports for companies in financial distress," Review of Quantitative Finance and Accounting, Springer, vol. 49(3), pages 599-631, October.
Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2017. "Internal Audit – Determinant Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 55-63, March.
Dan Ioan Topor, 2017. "Theoretical Considerations Regarding Identification and Analysis of Risks to Develop the Audit Program of a Public Institution," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(1), pages 97-107, March.
Fuminobu Mizutani, 2017. "Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(2), pages 1-6, April.
Riana Iren RADU & Iuliana Oana MIHAI, 2017. "Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 146-156.
- Riana Iren RADU & Iuliana Oana MIHAI, 2017. "Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity," Proceedings RCE 2017, Editura Lumen, pages 146-156, November.
Eva-Maria COJOCARU & Victorita STEFANESCU, 2017. "Strategic Management of Cerebral Arachnoid Cysts in Children in the Era of Globalisation," Proceedings RCE 2017, Editura Lumen, pages 157-163, November.
Judit Füredi-Fülöp, 2017. "Factors Leading to Audit Expectation Gap: An Empirical Study in a Hungarian Context," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 13(02), pages 13-23.
M. Huzaila-Majid & Kuppusamy Singaravelloo, 2017. "Budgetary Mismanagement: A Qualitative Study of the Malaysian Public Sector," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, vol. 54(2), pages 255-267, December.
Anahí Briozzo & Diana Albanese & Diego Santolíquido, 2017. "Gobierno corporativo, financiamiento y género: un estudio de las pymes emisoras de títulos en los mercados de valores argentinos," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 7-8, Abril-Jun.
Anahí Briozzo & Diana Albanese & Diego Santolíquido, 2017. "Corporate governance, financing and gender: A study of SMEs from Argentinean Securities Markets," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 9-10, Abril-Jun.
Gholamhossein Mahdavi & Abbas Ali Daryaei, 2017. "Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 1019-1040, Julio-Sep.
Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
- Brandon Gipper & Luzi Hail & Christian Leuz, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers 24018, National Bureau of Economic Research, Inc.
- Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2018. "On the economics of audit partner tenure and rotation: Evidence from PCAOB data," CFS Working Paper Series 608, Center for Financial Studies (CFS).
Miroslava Peicheva & Hristina Harizanova & Albena Kraeva-Miteva, 2017. "Study of the Social Audit and Standards for Social and Environmental Responsibility - Case Study of Bulgaria," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 449-474, September.
Anna Banociova & Radoslav Tusan, 2017. "Using Audit Methods In The Auditing Of Non-Current Assets Of The Municipality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 215-226, July.
Gherai Dana Simona & Tara Ioan Gheorghe & Matica Diana Elisabeta, 2017. "Perspectives In The Application Of The Internationale Standards Of Supreme Audit Intstitutions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 347-353, July.
Laura-Alexandra Mortura, 2017. "Analisys Of Financial Position In Determining The General Inherent Risk," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 433-442, July.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & DrÄƒgoi Mihaela Cristina, 2017. "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 435-438, June.
MorturÄƒ Laura-Alexandra, 2017. "Amendments to the Audit Report for the Review of International Standards on Auditing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 539-544, June.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & Gheorghiu Gabriela, 2017. "Internal Audit Role in Cybersecurity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 510-513, December.
CÄƒrÄƒuÈ™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, vol. 0(2), pages 519-524, December.
Ciocan Claudia CÄƒtÄƒlina, 2017. "Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 525-530, December.
Imbrescu Carmen Mihaela & PeÈ›a Crina, 2017. "Internal Audit: â€œA Necessary Evilâ€ or A Creator of Added Value?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 571-575, December.
MorturÄƒ Laura-Alexandra, 2017. "Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 588-592, December.
State Violeta & TÄƒnase Loredana Cristina & Voinea Cristina Maria, 2017. "The Perception of the Internal Managerial Control System â€“ the Case of the Romanian Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 649-654, December.
Terinte Paula-Andreea & CÄƒrÄƒuÈ™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, vol. 0(2), pages 662-666, December.
VÃ¢rteiu Daniel Petru & MorturÄƒ Laura Alexandra & Dreghiciu Andreea Elena, 2017. "Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 691-696, December.
Igor Pustylnick, 2017. "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, vol. 8(1), pages 83-97, March.
Bogdan Răvaş & Cristian Ilioni, 2017. "Study Regarding the Internal Management Control at the Level of the Cities in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 17(1), pages 263-270.
Bogdan Răvaş, 2017. "Study on Planning the Internal Public Audit Missions at the Level of the Municipalities of Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 17(2), pages 227-236.
Ioan Ovidiu SPÃTÃCEAN, 2017. "The Impact Of Corporate Governance Failure For Investment Firms –Harinvest Case," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 41-62, December.
Ioan Ovidiu SPĂTĂCEAN & Andreea Loredana GHIORGHIȚĂ, 2017. "Empirical Research On Corporate Governance Measurement In Relation With Eu Macro Infrastructure," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 75-98, December.
zainal, nursyafikin, 2017. "The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd," MPRA Paper 78391, University Library of Munich, Germany.
Cakir, Murat, 2017. "What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed," MPRA Paper 79784, University Library of Munich, Germany.
Meira, Liliana & Peixoto, Joao Paulo, 2017. "Qual a importância da Auditoria Operacional nas PME Portuguesas? [The importance of the operational audit of Portuguese SMEs]," MPRA Paper 80113, University Library of Munich, Germany.
Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
Ozili, Peterson K, 2017. "Discretionary Provisioning Practices among Western European Banks," MPRA Paper 92645, University Library of Munich, Germany.
Ozili, Peterson K, 2017. "Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions," MPRA Paper 92646, University Library of Munich, Germany.
Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Iddrisu, Nasiru Alhassan & Adam, Jamaldeen & Sumaila, Mujeeb Rahman, 2017. "The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry," MPRA Paper 95116, University Library of Munich, Germany.
Vaclav Kupec, 2017. "Digital Possibilities of Internal Audit," ACTA VSFS, University of Finance and Administration, vol. 11(1), pages 28-44.
Marek Jošt, 2017. "The Development of Legislation of Foundations in the Czech Republic since 1990 until now with a Focus on Transparency [Vývoj legislativní úpravy nadací v České republice od roku 1990 do současnosti," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(4), pages 5-23.
Tatiana Dolgikh, 2017. "Does the Auditor Have a Direct Influence on the Financial Statement Quality?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(2), pages 73-90.
Dirk Beerbaum & Maciej Piechocki & Christoph Weber, 2017. "Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 33-52.
Hadinata, Sofyan, 2017. "Kontribusi Audit Internal Terhadap Managemen Risiko," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, vol. 1(1), pages 53-73, March.
Somdutta Basu & Suraj Shekhar, 2017. "Whatâ€™s in a Name? Reputation and Monitoring in the Audit Market," Working Papers 675, Economic Research Southern Africa.
Tobias Jochem, 2017. "Eco-Management and Audit Scheme (EMAS) für die aus dem Gastgewerbe stammenden Projektteilnehmer von "Sustainable Bonn – Konferenzort der Nachhaltigkeit"," IZNE Working Paper Series 17/8, International Centre for Sustainable Development (IZNE), Bonn-Rhein-Sieg University of Applied Sciences.
Beata Czuba-Kulisinska & Mariusz Staskiewicz, 2017. "Evaluating the effectiveness of risk management with the use of internal audit in the public sector units Silesian region (Ocena efektywnosci zarzadzania ryzykiem z wykorzystaniem audytu wewnetrznego ," Research Reports, University of Warsaw, Faculty of Management, vol. 2(24), pages 124-130.
Marin Popescu & Silvia Mihaela Popescu & Maria Daniela Galca, 2017. "The Internal Control Management Development Strategy in Romania," Working papers Globalization - Economic, Social and Moral Implications, April 2017 14, Research Association for Interdisciplinary Studies.
Robert Gabriel Dragomir, 2017. "The Auditof the Quality Control Systemwithin the Information Technology Field," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 6(2), pages 45-54, June.
Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
Zeinab Azami & Tabandeh Salehi, 2017. "The relationship between audit report delay and investment opportunities," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 7(3), pages 437-449, December.
Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
Clive S. Lennox & Asad Kausar, 2017. "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, vol. 22(1), pages 185-216, March.
Joseph Gerakos & Chad Syverson, 2017. "Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive," Review of Accounting Studies, Springer, vol. 22(4), pages 1582-1594, December.
Qiang Guo & Christopher Koch & Aiyong Zhu, 2017. "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, vol. 22(4), pages 1595-1627, December.
Juan Mao & Baolei Qi, 2017. "Determinants and Economic Consequences of Signing Auditor Turnover: A Large-Scale Study from China REPORT," Working Papers 0138acc, College of Business, University of Texas at San Antonio.
Ljubisavljević Snežana & Ljubisavljević Luka & Jovanović Dejan, 2017. "Environmental Audit for Environmental Improvement and Protection," Economic Themes, Sciendo, vol. 55(4), pages 521-538, December.
Tănase Loredana Cristina & State Violeta, 2017. "Study Regarding the Process of Identifying and Evaluating Risks in a Public Entity," Valahian Journal of Economic Studies, Sciendo, vol. 8(2), pages 41-48, October.
Ljubisavljević, Snežana & Grbić, Milka, 2017. "External Audit of Public Finance in Function of Macroeconomic Stability," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2017), Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Dubrovnik, Croatia, 7-9 September 2017, pages 165-171, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.

2016

Elena Doina Dascalu & Nicu Marcu & Ioan Hurjui, 2016. "Performance Management and Monitoring of Internal Audit for the Public Sector in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(43), pages 691-691, August.
PAula Andreea TERINTE, 2016. "Content Analysis Of Ceo Statement And Auditor`S Recommendation: A Case Study Of Banca Transilvania," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 9(9), pages 93-107, June.
Marioara Avram & Valeriu Brabete & Maria Negril? & ?erban Claudiu, 2016. "Conceptual Nuances Of Amortization Process Terminology," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 101-112.
Marian Sabin Constantin, 2016. "Title Compliance Function Audit In Commercial Banks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 19-28.
Adriana Cr?i?ar & Mirela Sichigea, 2016. "The Restatements Impact Of The Real Estate On The Inheritance Structure," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 29-40.
Lauren?iu Radu, 2016. "The potential of tourism in the Region of Southwest Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 327-335.
Fedaa Abd Almajid Sabbar Alaraji & Andrea Gabriela Ponorîc? & Ahmed Hamid Juhi Al Saedi & Elena Iuliana Ion, 2016. "Evaluating The Role Of The Regulators Of The External Audit Profession In Achieving The Audit Quality In Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 59-70.
Attila Tamas-Szora, 2016. "Views on the Credibility of the Nonfinancial Information – New approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 51-63, November.
Adela Socol, 2016. "Banking Audit - Towards a Higher Degree of Harmonization," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 7-20, November.
AslÄ± 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, vol. 2(18), pages 1-7.
Fatih Coskun Ertas & Atila Karkacier, 2016. "Effects of Turkish Accounting Standards Application on Independent Audit Procedures," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 710-731, December.
Ender Coskun & Abdulvahap Ozcan, 2016. "Finansal Sikinti Surecinde Sirketlerin Etkinlik Duzeylerinin Belirlenmesi," EconWorld Working Papers 16001, WERI-World Economic Research Institute, revised Apr 2016.
Sanja Sever Mališ, 2016. "Transposition of the new European Union audit regulation into the Croatian national law," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 12(143), pages 1213-1213.
Eugeniu TURLEA & Mihaela MOCANU, 2016. "The profile of the internal auditor in the Romanian banking sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 12(143), pages 1235-1235.
Kartika Djati & Rahmawati & Payamta & Lia Uzliawati, 2016. "Auditors’ and auditees’ perception on the internal audit quality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 12(143), pages 1246-1246.
Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016. "The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-65, January.
Cristina CARANICA, 2016. "Research Regarding the Use of IT Instruments in Financial Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-95, January.
Florin DOBRE, 2016. "Interdependencies between corporate governance and financial audit: evidence from the Romanian Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 206-206, January.
Laura-Diana RADU, 2016. "The impact of auditing on green information and communication technologies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 217-217, January.
Salau ABDULMALIK O. & Ayoib CHE AHMAD, 2016. "Boardroom diversity and audit fees: director ethnicity, independence and nationality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(136), pages 413-413, Aprilie.
Emilia VASILE & Daniela MITRAN, 2016. "The relationship between the audit committee," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 518-518, April.
Elena Doina DASCALU, 2016. "Factors supporting an adequate sizing of internal audit departments in the public sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 642-642, June.
Iurii N. GUZOV, 2016. "History of auditing in Russia. Periodization and challenges of development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 651-651, June.
Mihaela MOCANU & Aureliana-Geta ROMAN, 2016. "Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 659-659, June.
Sînziana-Maria RÎNDA?U, 2016. "Information security – a new challenge for the young and future financial auditors," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 670-670, June.
Marioara AVRAM & Veronel AVRAM, 2016. "Considerations regarding the regulation, accounting and audit of bank deposits," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 781-781.
Elena Doina Dascalu, 2016. "Model for dimensioning the audit structures in the public sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(140), pages 909-909, August.
Victoria STANCIU, 2016. "Trends and priorities in internal audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(141), pages 1003-1003.
Clara-Iulia Zinca (Voiculescu), 2016. "Measuring the value of internal audit in the banking industry," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(141), pages 1009-1009.
Ionela-Corina CHERSAN, 2016. "Internal audit practices and trends in Romania and worldwide," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(141), pages 987-987.
Ioana Iuliana GRIGORESCU & Camelia Daniela HATEGAN, 2016. "The development of the social audit concept in Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(142), pages 1101-1101, October.
Sorin DOMNISORU & Radu OGARCA & Cosmin BALOI, 2016. "A comprehensive conceptual profile on control," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(142), pages 1114-1114, October.
Ionela IVAN, 2016. "The importance of professional judgement applied in the context of the International Financial Reporting Standards," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(142), pages 1127-1127, October.
Alina-Teodora CIUHUREANU, 2016. "Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1349-1349.
Mario Bilic, 2016. "Influence Of Type Of Auditor And Industry Sectors On Voluntary Disclosure In Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 25(2), pages 469-493, december.
Svitlana Shulha & Iaroslav Petrakov, 2016. "Non-Linearity Of Audit Prices And Reputation In Developing Countries: Shift To Or From?," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(5).
Cristina Bota-Avram & Adrian Grosanu & Paula Ramona Rachisan, 2016. "Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Sorin-Romulus Berinde & Partenie Dumbrava, 2016. "Economic Performance Forecasting According To The Type Of Management," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Anna Peta, 2016. "Internal controls in the Public Administration: current problems and future challenges," Questioni di Economia e Finanza (Occasional Papers) 312, Bank of Italy, Economic Research and International Relations Area.
Ljubiša Dabić, 2016. "Pojam I Vrste Zadružne Revizije (Pravni Aspekti) (Concept And Types Of Cooperative Audit (Legal Aspects)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 21, pages 29-44, June.
Daniel-Petru, VARTEIU, 2016. "Auditor`S Requirements And European Funds," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(4), pages 75-78.
Inga, BULAT, 2016. "Informational Risk And Necessities Audit," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 14-20.
Elena, RUSE & Georgiana, SUSMANSCHI (Badea), 2016. "Assessment Of Internal Audit Appealing To Key Performance Indicators," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 21-27.
Melinda Timea FÜLÖP & Mihai-Constantin AVORNICULUI & Szabolcs Vilmos SZÉKELY, 2016. "The Role Of The Accounting Profession Ethics Code," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 37, pages 429-434, December.
Radu-Daniel LOGHIN, 2016. "Financial Reporting In The Tourism Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 213-218, July.
Daniel Petru VARTEIU & Cristian Florin BOTA, 2016. "Agreed-Upon Procedures, Procedures For Auditing European Grants," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 12, pages 513-517, December.
Flávia De Araújo E Silva & Poueri Do Carmo Mário, 2016. "Prestacao de contas no setor público: qual é o alcance da difusao dos resultados da organizacao?," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 119-133, June.
Franklin Navarro Stefanell & Liliana Milena Ramos Barrios, 2016. "El control interno en los procesos de producción de la industria litográfica en Barranquilla," Revista Equidad y Desarrollo, Universidad de la Salle, issue 25, pages 245-267, January.
Jorge Estrada Beltrán, 2016. "Sistemas de gestión de la calidad: una herramienta imprescindible en la auditoría financiera," En-Contexto, Tecnológico de Antioquia, issue 03, pages 143-160, April.
Shokrollah Khajavi & Akbar Zare, 2016. "The Effect of Audit Quality on Stock Crash Risk in Tehran Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 6(1), pages 20-25.
Panagiotis Dimitropoulos, 2016. "Audit Selection in the European Football Industry under Union of European Football Associations Financial Fair Play," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 901-906.
Yahya Ali Al-Matari & Sallahuddin Hassan & Hassan Alaaraj, 2016. "Application of Basel Committee's New Standards of Internal Audit Function: A Road Map towards Banks' Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1014-1018.
Hamzah Al-Mawali & Tri-Dung Lam, 2016. "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 532-543.
Su, Xijia & Wu, Xi, 2016. "Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China," The International Journal of Accounting, Elsevier, vol. 51(1), pages 1-22.
Kalelkar, Rachana, 2016. "Audit committee diligence around initial audit engagement," Advances in accounting, Elsevier, vol. 33(C), pages 59-67.
Simlai, Prodosh E., 2016. "Time-varying risk, mispricing attributes, and the accrual premium," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 150-161.
Lennox, Clive & Wu, Xi & Zhang, Tianyu, 2016. "The effect of audit adjustments on earnings quality: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 545-562.
Kausar, Asad & Shroff, Nemit & White, Hal, 2016. "Real effects of the audit choice," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 157-181.
Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
Heliodoro, Paula Alexandra & Carreira, Francisco Alegria & Lopes, Manuel Mouta, 2016. "The change of auditor: The Portuguese case," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 181-186.
Barrainkua Aroztegi, Itsaso & Espinosa Pike, Marcela, 2016. "La profesión de auditoría desde la perspectiva de los actuales y futuros auditores," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
Simon Grima & Frank Bezzina & Inna Romānova, 2016. "Misuse of Derivatives: Considerations for Internal Control," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Finance: Current Challenges from Across Europe, volume 98, pages 49-62, Emerald Group Publishing Limited.
Peter J. Baldacchino & Loraine Grech & Konrad Farrugia & Norbert Tabone, 2016. "An Analysis of Audit Report Lags in Maltese Companies," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Finance: Current Challenges from Across Europe, volume 98, pages 161-182, Emerald Group Publishing Limited.
Hounaida Mersni & Hakim Ben Othman, 2016. "The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 7(4), pages 318-348, September.
Lucian Cristian Eni, 2016. "Considerations regarding the design of an online collaborative audit system," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(1), pages 64-86, January.
Ho-Young Lee & Hyun-Young Park, 2016. "Characteristics of the internal audit and external audit hours: evidence from S. Korea," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(6/7), pages 629-654, June.
Gaetano Matonti & Jon Tucker & Aurelio Tommasetti, 2016. "Auditor choice in Italian non-listed firms," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(4/5), pages 458-491, April.
Aleksandra B. Zimmerman, 2016. "The joint impact of management expressed confidence and response timing on auditor professional skepticism in client email inquiries," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(6/7), pages 566-588, June.
Lucian Cristian Eni, 2016. "Considerations regarding the design of an online collaborative audit system," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(1), pages 64-86, January.
Gaetano Matonti & Jon Tucker & Aurelio Tommasetti, 2016. "Auditor choice in Italian non-listed firms," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(4/5), pages 458-491, April.
Aleksandra B. Zimmerman, 2016. "The joint impact of management expressed confidence and response timing on auditor professional skepticism in client email inquiries," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(6/7), pages 566-588, June.
Ho-Young Lee & Hyun-Young Park, 2016. "Characteristics of the internal audit and external audit hours: evidence from S. Korea," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(6/7), pages 629-654, June.
Juan-Pierré BRUWER & Luyolo SIWANGAZA, 2016. "Is the Control Environment a Basis for Customised Risk Management Initiatives in South African Small, Medium and Micro Enterprises?," Expert Journal of Business and Management, Sprint Investify, vol. 4(2), pages 105-117.
Christopher S. Armstrong & Wayne R. Guay & Hamid Mehran & Joseph P. Weber, 2016. "The role of financial reporting and transparency in corporate governance," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 107-128.
Evgeny M. Gutzait & Anton M. Maryasin & Igor A. Yakovlev, 2016. "The Quality of Audit Services and the Estimation of the Disciplinary Measures Impact," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 89-100, February.
Bundin Maxim A. & Eugene M. Gutzait & Anton M. Maryasin & Igor A.Yakovlev, 2016. "On Business Activity in the Audit Services Market," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 36-45, December.
Lisa Cellica, 2016. "The Impact of Bankruptcy Prediction, Companyï¿½s Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditorï¿½s Going Concern Opinion," GATR Journals afr117, Global Academy of Training and Research (GATR) Enterprise.
Byström, Hans, 2016. "Blockchains, Real-Time Accounting and the Future of Credit Risk Modeling," Working Papers 2016:4, Lund University, Department of Economics.
Iwasaki, Ichiro & 岩﨑, 一郎, 2016. "The Evolution of Corporate Governance in the Global Financial Crisis : The Case of Russian Industrial Firms," CEI Working Paper Series 2016-7, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
Kagaya, Tetsuyuki & 加賀谷, 哲之 & Jinnai, Toshihito, 2016. "How Does Corporate Governance Structure Affect Risk-Taking Activities In Japanese Firms?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 50(1), pages 1-22, October.
Emilia VASILE & Ion CROITORU, 2016. "Organisations Overseeing through the Audit Committee," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 4(2), pages 3-10, June.
Yuliya Bondar, 2016. "Materiality of Established Errors in the Audit of Agricultural Business and Its Relationship with Documenting of Audit Procedures," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 146-153, March.
Valeriy Bondar, 2016. "Theory and Practice of Applying Audit Procedures to Input Balance in Performing the First Tasks of the Audit," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 143-149, June.
Tetiana Demyanenko, 2016. "Theoretical Aspects of Deepening of the Internal Audit Essence," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 122-127, September.
Oleksandr Sherstiuk, 2016. "Formalization of User's Confidence of Financial Information in the Audit Report," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 128-133, September.
Mykhaylo Shynkarenko, 2016. "Internal and External Economic Control of Operations of the Agricultural Serving Cooperatives," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 134-139, September.
Yanina Melnychuk, 2016. "Theoretical Framework of Internal Control," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 132-139, December.
Thomas A. Buchman & Peter Harris & Michelle Liu, 2016. "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(1), pages 93-104.
Dorothy A. McMullen & Maria H. Sanchez & Margaret Oâ€™Reilly-Allen, 2016. "Target Security: A Case Study Of How Hackers Hit The Jackpot At The Expense Of Customers," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(2), pages 41-50.
Cicilia IONESCU & Cornel IONESCU, 2016. "Frauds and Errors in the Audit of Financial Statements," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 174-183, October.
LuminiÈ›a IONESCU, 2016. "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 184-188, October.
Ni Wayan Rustiarini & Ni Nyoman Ayu Suryandari & I Kadek Satria Nova, 2016. "Red Flags And Fraud Prevention On Rural Banks," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 19(2), pages 1-30, October.
Ni Wayan Rustiarini & Ni Nyoman Ayu Suryandari & I Kadek Satria Nova, 2016. "Red Flags And Fraud Prevention On Rural Banks," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 19(2), pages 177-206, October.
Subrata Sarakar, 2016. "Compliance in letter and compliance in spirit? - Evidence from board and audit committee meetings in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2016-015, Indira Gandhi Institute of Development Research, Mumbai, India.
Michèle Belot & Marina Schröder, 2016. "The Spillover Effects of Monitoring: A Field Experiment," Management Science, INFORMS, vol. 62(1), pages 37-45, January.
- Belot, Michele & Schroeder, Marina, 2013. "The Spillover Effects of Monitoring: A Field Experiment," SIRE Discussion Papers 2013-110, Scottish Institute for Research in Economics (SIRE).
- Michele Belot & Marina Schroder, 2013. "The Spillover Effects of Monitoring: A Field Experiment," Edinburgh School of Economics Discussion Paper Series 238, Edinburgh School of Economics, University of Edinburgh.
Antonio Aninat & Álvaro Bustos & Julio Riutort, 2016. "The Effects of Audit Firms Rotation: An Event Study in Chile," Documentos de Trabajo 470, Instituto de Economia. Pontificia Universidad Católica de Chile..
Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016. "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
Rabih Nehme & Abdullah Al Mutawa & Mohammad Jizi, 2016. "Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(1), pages 373-388, January-M.
Ryo Kato & Hu Dan Semba, 2016. "Empirical Analysis on Industry Specialization of Audit Firms and Its Audit Quality," Keio-IES Discussion Paper Series 2016-014, Institute for Economics Studies, Keio University.
Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 105-111, June.
Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Internal Audit – Determinanat Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 14-21, June.
Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Financial Accounting Information System – Premise Of Managerial Act," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 88-92, June.
Victor Munteanu & Mihaela Cornelia Berechet (Dragnea), 2016. "Challenges of the Audit Profession in the Globalization Era," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 169-178, June.
Masahiro Enomoto & Tomoyasu Yamaguchi, 2016. "The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management," Discussion Paper Series DP2016-18, Research Institute for Economics & Business Administration, Kobe University.
Silviu-Virgil Chiriac, 2016. "Challenges Incurred In The Auditing Of Fair Value Measurements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 812-822, July.
Dana Simona Gherai & Ioan Gheorghe Tara & Diana Elisabeta Matica, 2016. "The Supreme Audit Institution Can Control The Corruption Or Not?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 465-476, December.
Victoria Isabela Dragomir & Marioara Avram & Sorinel Domniºoru, 2016. "Considerations Regarding the Contents of Internal Control," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 497-502, July.
Marian Grigore, 2016. "Particularities of Profit and Loss Account Audit and the Production Process in Constructions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 527-531, July.
MorturÄƒ Laura-Alexandra, 2016. "The Influence of Available Cash Evaluation in the Issuing of Financial Auditorâ€™s Opinion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 570-576, February.
Sylwia Bozek & Izabela Emerling, 2016. "Protecting The Organization Against Risk And The Role Of Financial Audit On The Example Of The Internal Audit," Oeconomia Copernicana, Institute of Economic Research, vol. 7(3), pages 485-499, September.
Constanţa Iacob & Feeda Abd Almajid Sabbar Al-Araji, 2016. "Audit - Assessment, Inspection or Control?," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 16(1), pages 133-142.
Mariana Man & Maria Ciurea, 2016. "Elements of Corporate Governance Implementation in Romania, in the European Context," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 16(1), pages 151-166.
Bogdan Răvaş, 2016. "Premises for a More Efficient Internal Audit Mission," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 16(1), pages 245-252.
Bogdan Răvaş & Cristian Ilioni, 2016. "A General Introduction into the Corporate Governance," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 16(2), pages 139-146.
Barrett, Anthony & Rees, David, 2016. "Public Sector Procurement – the Challenges Facing a Small Country," Public Finance Quarterly, Corvinus University of Budapest, vol. 61(2), pages 170-177.
Cinderela Andrade dos Santos & António Cerqueira & Elísio Brandão, 2016. "Audit fees, Non-audit fees and Coporate Performance," FEP Working Papers 570, Universidade do Porto, Faculdade de Economia do Porto.
Eisenberg, Paul, 2016. "Case Study Analysis of Corporate Governance and Management Control at Kendallville Bank," MPRA Paper 73257, University Library of Munich, Germany.
Ozili, P K, 2016. "Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction," MPRA Paper 73905, University Library of Munich, Germany.
Ozili, Peterson K, 2016. "Fraud Detection, Conservatism and Political Economy of Whistle Blowing," MPRA Paper 74982, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016. "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper 75931, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016. "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper 75945, University Library of Munich, Germany.
Boahen, Eric & Mamatzakis, Emmanuel, 2016. "Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?," MPRA Paper 76804, University Library of Munich, Germany.
Marek Jošt, 2016. "Transparent management of beneficiaries of contributions from Foundation investment fund [Transparentnost hospodaření příjemců příspěvků z Nadačního investičního fondu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(2), pages 93-108.
Libuše Müllerová & Marek Jošt, 2016. "Entry into the audit profession in the context of legislative changes [Vstup do auditorské profese v kontextu legislativních změn]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(3), pages 39-58.
Michal Šindelář, 2016. "Rotation of auditors of companies listed on the stock market of the Prague Stock Exchange [Rotace auditorů společností kótovaných na akciovém trhu Burzy cenných papírů Praha]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(3), pages 59-71.
Jekaterina Šmídová, 2016. "Non-audit services provision issues and their current development [Problematika poskytování neauditorských služeb a její aktuální vývoj]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(4), pages 43-61.
Michal Svoboda, 2016. "Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 5-16.
Slobodan Kacanski, 2016. "ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 39-64.
Michal Šindelář & Libuše Müllerová, 2016. "Auditorské služby v České republice pohledem analýzy tržní koncentrace (se zaměřením na auditory subjektů veřejného zájmu) [Market Concentration of Audit Services in the Czech Republic: Empirical E," Politická ekonomie, Prague University of Economics and Business, vol. 2016(6), pages 730-746.
Ocak, Murat, 2016. "The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(3), pages 89-110, July.
Radojko LUKIC & Srdjan LALIC & Dragana VOJTESKI KLJENAK, 2016. "Research and Development Costs in Retail Trade," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 1(2), pages 170-182, December.
Florina-Maria BOBEª (TÃVALÃ), 2016. "The Performance Audit – A Basic Attribute of the Romanian Court of Accounts and a Consolidation Solution for Sustainability in the Current Macroeconomic Environment," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 17(1), pages 70-75, March.
Anna Loyeung & Zoltan Matolcsy & Joseph Weber & Peter Wells, 2016. "The cost of implementing new accounting standards: The case of IFRS adoption in Australia," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 611-632, November.
Dinu Octavian Nicolescu, 2016. "The implementation of the finacial-accounting information system," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(1), pages 13-17, April.
Okoro Godsday Edesiri, 2016. "Time Series Behaviour And The Predictive Ability Of Accounting Numbers: Evidence From Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 8(2 (July)), pages 182-190.
Cicilia Ionescu & Cornel Ionescu, 2016. "Basics and Alternatives Concerning the Measurement of Company Performances," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(2), pages 15-22, June.
Luminita Ionescu, 2016. "The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(4), pages 46-51, December.
Evgeniy Stoyanov, 2016. "Opportunities of Modern Understandings on Human Capital," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(4), pages 52-57, December.
Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer, 2016. "Pongamos orden en los libros y las cuentas anuales de las sociedades agrarias de transformación [Let´s put in order the accounting records and annual accounts of the agrarian processing companies]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 122, pages 219-251.
Inna Makarenko & Oleksiy Plastun, 2016. "Quasi-Competitiveness of the Audit Services Market in Ukraine: The Aspect of European Integration," Visnyk of the National Bank of Ukraine, National Bank of Ukraine, issue 237, pages 27-41.
Corina Liana BULGARU, 2016. "Impairment of Assets - Challenges and Critical Acclaim of Current Impairment Provisions in Accordance with IAS 36, Impairment of Assets," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 11(2), pages 30-65.

2015

Pavel Nastase & Lucian Cristian Eni, 2015. "Developing an online collaborative system within the domain of financial auditing," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(39), pages 823-823, May.
Daniel Serbanica & Violeta Radulescu & Anca Francisca Cruceru, 2015. "The Role of Marketing Audit in Evaluation Sustainable Marketing Performance in Romanian Organizations," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 1011-1011, August.
Araya, Helena Maria Bollas & Mas, Elies Segui & Garrido, Fernando Polo, 2015. "Assurance on sustainability reports in the agri-food industry," Revista Espanola de Estudios Agrosociales y Pesqueros, Ministerio de Medio Ambiente, Rural y Marino (formerly Ministry of Agriculture), issue 242.
Costel ISTRATE & Ioan Bogdan ROBU & Mihai CARP, 2015. "Impact Of The Transition To Ifrs For The Romanian Listed Companies In Financial Distress," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 15, pages 83-102, June.
Adriana IOTA & Marioara AVRAM & Magdalena MIHAI, 2015. "Empirical Study Related To Increasing The Accounting Information Quality At The Import-Exportcompanies Through Ifrs Implementation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 122-132.
Stelian Selisteanu & Nicoleta Mihaela Florea & Radu Buziernescu, 2015. "Financial Audit -Risks Identified In The Audit Planning Stage," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 133-141.
Diana Andreea Traistaru, 2015. "The Development And Impact Of The Progress Of Accounting Standards On International Co-Operation And European Integration," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 299-308.
Bogdan Budica & Ilie Budica & Florin Tudor, 2015. "Strategies For The Tourist Development Of The South-West Oltenia Region In The Context Of European Funds," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 167-174.
Sorin-Sandu VÎNATORU, 2015. "Considerations Of Fixed Assets Accounting Information System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 175-181.
Dogaru Dorin-Madalin, 2015. "The Impact Of Structural Funds In Central And Eastern European Countries," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 293-305.
Florentina Istrate & Ersilia Catrina & Marin Mirea, 2015. "Internal Control - A Useful Tool For Any Manager," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 312-321.
Karim Abbas, 2015. "Target Costing (Tc) System And Its Uncontrollable Factors: A Case Study From Egypt," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 366-374.
Mihai Varzaru & Anca Antoaneta Varzaru & Dan Varzaru, 2015. "Characterizing Organizational Culture Across Dolj County Based On Hofstede’S Model," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 75-97.
Alia Gabriela DUTA, 2015. "Controversies regarding evolution of Tax Systems," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 151-157, December.
Attila TAMAS-SZORA & Adela SOCOL, 2015. "Exploring Corporate Social Responsibility in Foreign Bank Branches from Romania: An Empirical Analysis of Public Disclosure of Financial Statements and Banking Audit Reports," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 38-44, December.
Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student, 2015. "The Evolution Of Insolvencies In Central And East Europe," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 113-122, APRIL.
Lect. Anca Antoaneta Varzaru Ph. D, 2015. "The Practices Of Management Accounting In Spain," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 5-12, APRIL.
Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student, 2015. "The Evolution Of Mergers And Acquisitions In Central And Eastern Europe And The Impact Of The Economic Crisis On Them," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(25), pages 57-64, NOVEMBER.
George-Silviu Cordos & Melinda-Timea Fulop, 2015. "Understanding Audit Reporting Changes: Introduction of Key Audit Matters," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(1), pages 128-152, March.
Anna Bialek-Jaworska & Anna Matusiewicz, 2015. "Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 453-482, September.
Semiu Babatunde Adeyemi & Sunday Obah & Ini Etete Udofia, 2015. "Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 546-574, September.
George CALOTA & Sorin Sandu VINATORU, 2015. "Techniques And Procedures To Obtain Audit Evidence Assets," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 37(1), pages 13-22, March.
Sorin Sandu VÎNATORU & George CALOTĂ, 2015. "Preliminary Acceptance Of The Engagement Activities," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 38(1), pages 211-222, June.
George CALOTA & Bogdan STICLOSU & Bogdan PIRVULESCU, 2015. "The Long Term Impact Of Different Methods Of Boosting The Activity," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 39(1), pages 11-20, September.
Joseph Gerakos & Chad Syverson, 2015. "Competition in the Audit Market: Policy Implications," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 725-775, September.
- Joseph J. Gerakos & Chad Syverson, 2013. "Competition in the Audit Market: Policy Implications," NBER Working Papers 19251, National Bureau of Economic Research, Inc.
Niculina, STANESCU, 2015. "Communication In Financial Audit," Management Strategies Journal, Constantin Brancoveanu University, vol. 28(2), pages 88-92.
Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2017. "The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 35-78, March.
- Brüggemann, Ulf & Bloomfield, Matthew J. & Christensen, Hans B. & Leuz, Christian, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112850, Verein für Socialpolitik / German Economic Association.
- Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," CESifo Working Paper Series 5661, CESifo.
- Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," NBER Working Papers 20888, National Bureau of Economic Research, Inc.
George Silviu CORDOȘ, 2015. "Implications Of The Current Exposure Draft On Audit Reporting," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 33, pages 61-70, April.
Melinda-Timea FÜLÖP & Mirela-Oana PINTEA, 2015. "The Link Between Corporate Governance And Performance - Evidence From Romania," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 33, pages 81-90, April.
Elena RUSE & Georgiana SUSMANSCHI BADEA, 2015. "Assessment Methods Of Internal Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 135-141, December.
Burcu Ýþgüden Kýlýç & Tufan Kuþ & Nevzat Çalýþ, 2015. "Objectivity And Independence Assessment Of Audit Activities And Auditors In The Context Of Corporate Governance," Eurasian Academy Of Sciences Social Sciences Journal, Eurasian Academy Of Sciences, vol. 6(6), pages 123-136, November.
Mo, Phyllis L.L. & Rui, Oliver M. & Wu, Xi, 2015. "Auditors' going Concern Reporting in the pre- and post-bankruptcy Law Eras: Chinese Affiliates of Big 4 Versus Local Auditors," The International Journal of Accounting, Elsevier, vol. 50(1), pages 1-30.
Chang, Wen-Ching & Chen, Yahn-Shir, 2015. "The Role of External Auditors in Business Group Governance: Evidence from the Number of Audit Firms Selected in Taiwanese Groups," The International Journal of Accounting, Elsevier, vol. 50(2), pages 170-194.
Comprix, Joseph & Huang, Huichi, 2015. "Does auditor size matter? Evidence from small audit firms," Advances in accounting, Elsevier, vol. 31(1), pages 11-20.
Dong, Bei & Robinson, Dahlia & Robinson, Michael, 2015. "The market's response to earnings surprises after first-time going-concern modifications," Advances in accounting, Elsevier, vol. 31(1), pages 21-32.
Ng, Anthony C. & Rezaee, Zabihollah, 2015. "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 128-149.
Ghosh, Aloke(Al) & Tang, Charles Y., 2015. "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 95-116.
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, vol. 11(1), pages 31-45.
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, vol. 11(1), pages 61-74.
Ball, Fiona & Tyler, Jonathan & Wells, Peter, 2015. "Is audit quality impacted by auditor relationships?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 166-181.
Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
González-Díaz, Belén & García-Fernández, Roberto & López-Díaz, Antonio, 2015. "Auditor tenure and audit quality in Spanish state-owned foundations," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 115-126.
Gras-Gil, Ester & Marín-Hernández, Salvador & García-Pérez de Lema, Domingo, 2015. "Auditoría interna y deficiencias de la información financiera en el sector bancario español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 174-181.
Falcón Pérez, Esther & Fuentes Perdomo, Juana & Serrano Moracho, Francisco, 2015. "Cambios en la gestión contable: influencia de las nuevas tecnologías," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
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, vol. 28(1), pages 78-97, July.
- 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 66646, University Library of Munich, Germany, revised Apr 2015.
Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Rashidah Abdul Rahman, 2015. "Political connections: a threat to auditor independence?," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 5(2), pages 222-246, May.
W Robert Knechel, 2015. "Audit research in the wake of SOX," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(8/9), pages 706-726, October.
Krishna Kumar & Lucy Lim, 2015. "Was Andersen’s audit quality lower than its peers?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(8/9), pages 911-962, October.
W Robert Knechel, 2015. "Audit research in the wake of SOX," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(8/9), pages 706-726, October.
Krishna Kumar & Lucy Lim, 2015. "Was Andersen’s audit quality lower than its peers?: A comparative analysis of audit quality," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(8/9), pages 911-962, October.
Peter John Carey, 2015. "External accountants’ business advice and SME performance," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 27(2), pages 166-188, April.
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, vol. 7(2), pages 159-172, May.
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, vol. 7(2), pages 159-172, May.
Itsaso Barrainkua & Marcela Espinosa-Pike, 2015. "Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 3-24.
Mukhtaruddin & Ririn Oktarina & Relasari & Abukosim, 2015. "Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012," Expert Journal of Business and Management, Sprint Investify, vol. 3(1), pages 13-26.
Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
Charbel Salloum & George Jabbour & Jacques Digout & Elias Gebrayel, 2015. "Managerial Dominance over the Board and Audit Committee Independence in Financial Institutions," Post-Print hal-01371710, HAL.
岩﨑, 一郎, 2015. "世界金融危機下ロシアの企業所有構造と経営監督体制－－工業企業のパネルデータ分析－－," Discussion Paper Series 624, Institute of Economic Research, Hitotsubashi University.
Ichiro Iwasaki, 2015. "Global Financial Crisis, Ownership Change, and Corporate Governance Evolution Firm-Level Evidence from Russia," KIER Working Papers 925, Kyoto University, Institute of Economic Research.
- Iwasaki, Ichiro, 2015. "Global Financial Crisis, Ownership Change, and Corporate Governance Evolution: Firm-Level Evidence from Russia," RRC Working Paper Series 52, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
Fardin Mehrabian & Nehzat Ansari, 2015. "Effective Factors on the Development of Life Insurance in Guilan Province," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 178-182, July.
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, vol. 5(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, vol. 3(4), pages 3-11, December.
Tetyana Mishchenko, 2015. "Control over Costs of Production of Meat Products," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 126-133, March.
Roman Voronko, 2015. "Meta-Strategies of the Internal Control Development within the Organization," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 101-108, June.
Alona Tarasenko, 2015. "Development of the Information Support of Inventories Audit within Machine Building Companies," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 109-113, June.
Olha Starenka, 2015. "Control Organization of Operational Management in Industrial Company," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 130-135, September.
Lina Chudak, 2015. "Improvement of Internal Control in Fodder Production on the Basis of Chain of Values Application," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 136-141, September.
Nataliya Poddubna, 2015. "Inspection, Limited Scope Audit and Document Audit as Main Types of Internal Control in Retail Trade Enterprises of Consumers' Cooperation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 125-129, December.
Abdullah Mohammed Alzharani & Abdullah Mohammed Alzharani, 2015. "An Empirical Investigation Of Audit Committee Effectiveness And Risk Management: Evidence From Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 39-49.
Lee-Wen Yang & Yi-Fang Yang & Wun-Hnog Su, 2015. "Salary Gap And Operating Performance: Perspective Of Tournament Theory," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(1), pages 15-26.
VÃctor G. Alfaro GarcÃa & Anna M. Gil-Lafuente & Gerardo G. Alfaro CalderÃ³n, 2015. "A Fuzzy Logic Approach Towards Innovation Measurement," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(3), pages 53-71.
Yi-Fang Yang & Lee-Wen Yang & Min-Ning Lee, 2015. "Service Quality, Size, And Performance Of Audit Firms: Consideration Of Market Segments And Business Strategies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(4), pages 51-66.
Roberta Provasi & Patrizia Riva, 2015. "Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(1), pages 27-34.
Kalpana Pai & Thomas D. Tolleson, 2015. "Indiaâ€™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, vol. 6(2), pages 35-43.
Cornel IONESCU & Cicilia IONESCU, 2015. "Internal Control - Crucial Factor in Ensuring the Quality of Financial Information," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 2(1), pages 163-171, December.
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, vol. 3.
Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015. "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, vol. 132(2), pages 277-296, December.
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), vol. 19(1), pages 197-227, February.
Bikki Jaggi & Santanu Mitra & Mahmud Hossain, 2015. "Earnings quality, internal control weaknesses and industry-specialist audits," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 1-32, July.
Raluca Ivan, 2015. "An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 80-90, December.
Iwasaki, Ichiro, 2015. "Global Financial Crisis, Ownership Change, and Corporate Governance Evolution: Firm-Level Evidence from Russia," RRC Working Paper Series 52, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
- Ichiro Iwasaki, 2015. "Global Financial Crisis, Ownership Change, and Corporate Governance Evolution Firm-Level Evidence from Russia," KIER Working Papers 925, Kyoto University, Institute of Economic Research.
Judit Füredi-Fülöp, 2015. "An Empirical Study of Audit Expectation Gap in Hungary," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 11(01), pages 37-46.
Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2017. "The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 35-78, March.
- Brüggemann, Ulf & Bloomfield, Matthew J. & Christensen, Hans B. & Leuz, Christian, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112850, Verein für Socialpolitik / German Economic Association.
- Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," NBER Working Papers 20888, National Bureau of Economic Research, Inc.
- Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," CESifo Working Paper Series 5661, CESifo.
Brandon Gipper & Christian Leuz & Mark Maffett, 2015. "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers 21530, National Bureau of Economic Research, Inc.
Grigore Marian, 2015. "Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1003-1008, July.
Munteanu Ciprian, 2015. "Current Concepts On Selection Techniqeus In Financial Auditing," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1009-1015, July.
Veronika Fenyves & Tibor Tarnoczi & Zoltan Bacs & Diana Kovacs, 2015. "Comparative Analysis For The Practical Practice Of Cost Calculation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 976-981, July.
Andrei Florin, 2015. "Internal Governance And Role Of Internal Audit In Financial Institutions. Case Study: Risk Based Planning," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 997-1002, July.
Gherai Dana Simona & Țara Ioan-Gheorghe, 2015. "Analysis Of Institutional Capacity Of Supreme Audit Institutions In The European Union In Terms Of Its Mandate," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 473-481, December.
Zeljko Turkalj & Dubravka Mahacek, 2015. "Efficiency Of Companies Owned By Local And Regional Self-Government Units," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 11, pages 509-523.
Viral V. Acharya & Bart M. Lambrecht, 2015. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, vol. 28(9), pages 2534-2574.
- Viral V. Acharya & Bart M. Lambrecht, 2011. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," NBER Working Papers 17696, National Bureau of Economic Research, Inc.
- Lambrecht, Bart & Acharya, Viral, 2012. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers 8729, C.E.P.R. Discussion Papers.
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, vol. 0(1), pages 123-128, May.
Chiriac Irina, 2015. "The Effects of Merger and Acquisition on Employee," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 233-236, May.
Chiriac Irina & Georgescu Iuliana Eugenia, 2015. "The Study of the Evolution of M&As in the Current Economic Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 237-241, May.
Bobe? Florina-Maria, 2015. "The Current Situation of the Public External Audit Activity in Romania and Proposals for Improving the Activity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 665-669, May.
Ciurlãu Loredana & Cãruntu Genu Alexandru, 2015. "Conceptual Approaches Concerning the Internal Control under the Conditions of a Global Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 707-710, May.
Grigore Marian, 2015. "Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 754-757, May.
Ofileanu Dimi & Chiriac Silviu Cornel Virgil, 2015. "Possibilities of Using Simple Random Survey in Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 866-871, May.
Angela-Eliza Micu & Alexandru Capatina, 2015. "Managing Online Brand Identity: the Case of Two Pure Players," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 292-299, May.
Nicolae, Bobi?an & Diana Dumitrescu, 2015. "Interviewing - An Investigative Technique Used by Forensic Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 380-384, May.
Sorin Briciu & Dimi Ofileanu, 2015. "Possibilities of Using the Typical Survey in Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 385-391, 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, vol. 0(2), pages 481-487, May.
Sylwia Bozek & Izabela Emerling, 2015. "Protecting the organization against risk and the role of financial audit," Working Papers 34/2015, Institute of Economic Research, revised Apr 2015.
Anca Simina Popescu, 2015. "European funds audit in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 253-262.
Bogdan Răvaș & Oana-Carmen Răvaș, 2015. "A general assessment of the internal control in mining companies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 279-286.
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, vol. 15(1), pages 307-316.
Bogdan Răvaș, 2015. "Simulation of internal audit within the department of human resources in an economic entity from the public sector," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(2), pages 143-150.
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, vol. 60(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 66655, University Library of Munich, Germany, 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 68083, University Library of Munich, Germany.
Toms, Steven, 2015. "Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment," MPRA Paper 68255, University Library of Munich, Germany.
Azimi, Mohammad Naim, 2015. "Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan," MPRA Paper 69532, University Library of Munich, Germany, revised 10 Aug 2015.
Ozili, Peterson K, 2015. "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper 77236, University Library of Munich, Germany.
Michal Bobek, 2015. "Assurance Services - Concept and Standardization [Ověřovací služby - koncept a standardizace]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(2), pages 23-57.
Marek Jošt, 2015. "The Quality of Audit Services in the Visegrad Countries [Kvalita auditorských služeb v zemích Visegrádu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(3), pages 118-142.
Michal Šindelář, 2015. "Analysis of the Transparency Reports of Auditors Operating in the Czech Republic [Analýza zpráv o průhlednosti auditorů působících v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(4), pages 133-149.
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, vol. 2015(4), pages 150-160.
Olga Starenka, 2015. "Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises' Management of Machine-Building in Ukraine," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(3), pages 35-44.
Salau O. Abdulmalik & Ayoib Che Ahmad, 2015. "The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 45-65.
Mihaela Iuliana DUMITRU & Claudia BURTESCU, 2015. "Offences And Penalties In The Internal Audit Activity," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 14(2), pages 36-44.
Shafii, Zurina & Abidin, Ahmad Zainal & Salleh, Supiah, 2015. "Integrated Internal-External Shariah Audit Model: A Proposal towards the Enhancement of Shariah Assurance Practices in Islamic Financial Institutions," Working Papers 1436-7, The Islamic Research and Teaching Institute (IRTI).
Luminiţa, IONESCU, 2015. "Corruption And Internal Control Weaknesses. Case Study Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 6(1), pages 41-48.
Adelina DUMITRESCU PECULEA, 2015. "The Romanian Internal Public Audit System – An X-Ray Analysis of Audit Compartment Activities," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(3), pages 343-353, July.
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, vol. 40(1), pages 36-88, February.
Dinu Octavian Nicolescu, 2015. "The connection between financial management and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(2), pages 42-45, August.
Dinu Octavian Nicolescu, 2015. "The connection between the information system and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(2), pages 57-61, August.
Flavia Stoian & Geanina Gabriela Tudose & Grazia-Oana Petroianu & DANIELA NICOLETA MEDINTU, 2015. "Going Concern Research Assessment for Quoted Romanian Agricultural Companies," Proceedings of International Academic Conferences 2504109, International Institute of Social and Economic Sciences.
Sammy Xiaoyan Ying & Chris Patel, 2015. "The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism," Proceedings of Business and Management Conferences 2304228, International Institute of Social and Economic Sciences.
Jeroh Edirin & Ekwueme C. M. & Okoro G. Edesiri, 2015. "Corporate Governance, Financial Performance And Audit Quality Of Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 7(2 (July)), pages 220-231.
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, vol. 6(3), pages 313-347, August.
Thomas Dilger & Sabine Graschitz, 2015. "Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 8(2), pages 69-86, October.
Vladimir Chaya, 2015. "The system of analytical triggers in anti-crisis management," Working Papers 0019, Moscow State University, Faculty of Economics.
Krassimira Gospodinova, 2015. "Assessment of the economical effectiveness of applying auditing software," Business & Management Compass, University of Economics Varna, issue 1, pages 53-61.
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 187, arqus - Arbeitskreis Quantitative Steuerlehre.
Fochmann, Martin & Haak, Marcel, 2015. "Strategic decision behavior and audit quality of big and small audit firms in a tendering process," arqus Discussion Papers in Quantitative Tax Research 197, arqus - Arbeitskreis Quantitative Steuerlehre.
Klotz, Michael, 2015. "Projektmanagement-Normen und -Standards," SIMAT Arbeitspapiere 07-15-029, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
Renata Żaba-Nieroda, 2015. "Means of financing innovation in the modern services sector. Case study," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 26(1), pages 223-232, June.

2014

Várkonyi, Zsolt Kristóf, 2014. "Az Ellenőrzés, Mint Társadalmi Érdek," Acta Carolus Robertus, Karoly Robert University College, vol. 4(2), pages 1-8.
Anca Antoaneta Varzaru, 2014. "Control Performance Through The Design And Implementtion Of A Budgetary System In Smes In The Region South –West Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 178-188.
Magdalena Mihai & Adriana Iota, 2014. "International Statistical Reporting– The Duty Of Economic Agents," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 197-202.
Liliana Puican & Mihaela-Andreea Nastasie, 2014. "Accounting Information And Its Role For Stakeholders," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 207-211.
Cosmin Sandu Badele & Daniela Fundeanu, 2014. "New Trends In Corporate Governance Of Public Sector," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 51-56.
Assist. Csosz Csongor Ph.D Student & Prof. Dumbrava Partenie Ph.D, 2014. "Creative Accounting Methods Used For Tangible Assets From The Point Of View Of Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 28-34, APRIL.
Prof. Sorinel Domnisoru, Ph.D & Lect. Daniel Goagara, Ph.D, 2014. "Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 43-48, APRIL.
Ph. D Student Raluca Tuliga (Coada), 2014. "The Tobin Model In Economic Geometric Dynamics," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 66-69, APRIL.
Lecturer Bogdan Ravas Ph. D, 2014. "The Cost Influence On Decision-Making In The Tourism Establishments," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 39-44, November.
Sorina Simona Bumbescu & Dimi Ofileanu & Raul Burdea, 2014. "The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-2.
Nicolae Todea & Ana Maria Udrea & Ionela Cornelia Cioca, 2014. "The Effects Of The Adoption Of Ias / Ifrs By Companies Listed On The Regulated Market (Bucharest Stock Exchange - Category Iii) On The Audit Mission," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-24.
Tatiana DÄƒnescu & 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, vol. 2(16), pages 1-12.
Attila Tamas Szora, 2014. "Comparative Analysis Of Audit Report Types On The Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-31.
Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq, 2014. "Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 98-110, March.
Musa Kayrak, 2014. "Information Technology Audit and The Practice of The Turkish Court of Accounts," Alphanumeric Journal, Bahadir Fatih Yildirim, vol. 2(1), pages 13-22, June.
Daniel Botez, 2014. "Subsequent Events And Their Importance In Drawing Up Annual Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
Botez Daniel, 2014. "New Requirements For Statutory Auditors In European Union," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
Botez Daniel, 2014. "Risk-Assessment Procedures And Establishing The Size Of Samples For Auditing Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
Bistra Nikolova, 2014. "Methodology for assessment of the internal financial control system (for the purpose of tax control practices)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 47-61.
Ciprian-Costel, MUNTEANU, 2014. "Arguments On Using Computer-Assisted Audit Techniques (Caat) And Business Intelligence To Improve The Work Of The Financial Auditor," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 212-220.
Gabriela-Geanina, TUDOSE & Grazia-Oana, PETROIANU, 2014. "Risk Management - At The Convergence Between Prudence And Continuity, A Basis For An Efficient Governance," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 353-362.
Niculina, STANESCU, 2014. "Auditing Of European Funded Projects," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 363-368.
Niculina, STANESCU, 2014. "New Requirements For Increasing The Quality Of Financial Audit Missions," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 369-374.
Andra GAJEVSZKY, 2014. "The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 61-73, April.
George Silviu CORDOȘ & Melinda Times FÜLÖP, 2014. "Audit Reporting And Corporate Governance: Links And Implications," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 146-154, April.
Daniel DĂNECI-PĂTRĂU & Georgiana SUSMANSCHI (BADEA) & Luciana SPINEANU-GEORGESCU, 2014. "Growth Of Managerial Performance By Improving Auditing Activity," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 164-170, April.
Monica A. PUIU & Carmen N. NISTOR, 2014. "Investigation Of Corruption Within Multinationals," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 487-498, April.
Elena RUSE & Georgiana SUSMANSCHI (BADEA) & Daniel DĂNECI-PĂTRĂU, 2014. "Internal Audit And Risk Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 525-531, April.
Laura – Maria POPESCU & Ileana NISULESCU, 2014. "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 109-116, July.
Melinda Timea FÜLÖP & Mirela-Oana PINTEA, 2014. "Effects Of The New Regulation And Corporate Governance Of The Audit Profession," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 545-554, July.
Vasile-Daniel CARDOȘ & Ildikó Réka CARDOȘ, 2014. "Information Systems Audit Curricula Content Matching," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 11-16, November.
Mirela-Oana PINTEA & Melinda Timea FÜLÖP, 2014. "Corporate Governance And Performance In The Context Of Sustainable Development," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 519-526, November.
Raluca Valeria RATIU, 2014. "Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 549-554, November.
Laura – Maria POPESCU & Ileana NIȘULESCU, 2014. "Creative Accounting Versus Fraud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 59-64, November.
Victoria FIRESCU, 2014. "Positionings And Delimitations Concerning The Performance Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 6, pages 49-56, December.
Aurora V. Pérez López & José A. Pérez López, 2014. "Propuesta de salvaguardas para la independencia de la función de auditoría interna," Estudios Gerenciales, Universidad Icesi, June.
Jairo Emiro Cuenú Cabezas, 2014. "Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schutz," Revista Ad-Minister, Universidad EAFIT, May.
Mhirsi, Nadia, 2014. "Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15000 edited by David, Gilles.
Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi, 2014. "The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework," International Review of Management and Marketing, Econjournals, vol. 4(1), pages 34-41.
Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko, 2014. "Information Content of Internal Control Weaknesses: The Evidence from Japan," The International Journal of Accounting, Elsevier, vol. 49(1), pages 1-26.
Bandyopadhyay, Sati P. & Chen, Changling & Yu, Yingmin, 2014. "Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China," Advances in accounting, Elsevier, vol. 30(1), pages 18-31.
Lennox, Clive & Li, Bing, 2014. "Accounting misstatements following lawsuits against auditors," Journal of Accounting and Economics, Elsevier, vol. 57(1), pages 58-75.
DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
Chou, Julia & Zaiats, Nataliya & Zhang, Bohui, 2014. "Does auditor choice matter to foreign investors? Evidence from foreign mutual funds worldwide," Journal of Banking & Finance, Elsevier, vol. 46(C), pages 1-20.
Huang, Yuan & Lam, F.Y. Eric C. & Wei, K.C. John, 2014. "The q-theory explanation for the external financing effect: New evidence," Journal of Banking & Finance, Elsevier, vol. 49(C), pages 69-81.
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, vol. 67(7), pages 1508-1518.
Tan, Fangfang & Yim, Andrew, 2014. "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
- Fangfang Tan & Andrew Yim, 2011. "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers can_strategic_uncertainty, Max Planck Institute for Tax Law and Public Finance.
Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed, 2014. "Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits," Pacific-Basin Finance Journal, Elsevier, vol. 28(C), pages 91-109.
Mahmut ZORTUK & Berna BESER, 2014. "Disa Aciklik ve Demokratik Yapinin Kamu Kesimi Buyuklugu Uzerindeki Etkisi: Rodrik Hipotezine Gecis Ekonomilerinden Kanit," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 14(3), pages 345-359.
Meltem KARAATLI & Serpil SENAL & Mahmut Sami OZTURK, 2014. "Suleyman Demirel Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 14(4), pages 637-648.
Richard J. Cebula & Maggie Foley, 2014. "Teaching the economics of income tax evasion," Chapters, in: Franklin G. Mixon & Richard J. Cebula (ed.), New Developments in Economic Education, chapter 12, pages 133-139, Edward Elgar Publishing.
- Cebula, Richard & Foley, Maggie, 2013. "Teaching the Economics of Income Tax Evasion," MPRA Paper 56784, University Library of Munich, Germany.
Jamie L. Hoelscher & Scott E. Seavey, 2014. "Auditor industry specialization and corporate risk-taking," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 29(7), pages 596-620, July.
David N. Herda & Michael J. Petersen & Richard Fontaine, 2014. "Does client participation in an external audit affect their satisfaction with the audit service?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 29(9), pages 818-836, September.
Jamie L. Hoelscher & Scott E. Seavey, 2014. "Auditor industry specialization and corporate risk-taking," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(7), pages 596-620, July.
David N. Herda & Michael J. Petersen & Richard Fontaine, 2014. "Does client participation in an external audit affect their satisfaction with the audit service?," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(9), pages 818-836, September.
Leonid Z. Shneydman & Sergey V. Solomyanyy, 2014. "Self-Regulation in Audit: Main Results," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 5-15, December.
Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014. "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers 15-055, Harvard Business School.
Melinda Timea Fulop, 2014. "The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 279-286, January.
Raluca – Ionela Radu & Ciprian Tudurachi, 2014. "Fraud Risk in Audit Activities According to IAS 8," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 2(1), pages 46-49, March.
Victor Mazur, 2014. "Improving Information Base for Audit of Financial Results from Agricultural Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 115-119, March.
Svitlana Zubchyk, 2014. "Estimating Efficiency of Baking Business In-House Control System," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 131-137, June.
Oleksandr Smetanko, 2014. "Improvement of Internal Audit Planning Method through Application of Risk Card by the Indices of Value-Based Management System of Joint-Stock Company," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 144-154, June.
Oleh Pasko & Mykola Hordiyenko, 2014. "Modifications to the Auditor's Opinion & Emphasis of Matter Paragraphs in the Auditor's Reports of Ukrainian Public Companies Whose Shares are Listed on the Warsaw Stock Exchange," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 125-135, September.
Anna Shavliuk, 2014. "Organizational Forms of Audit of Efficiency of Business Partnership," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 123-127, December.
Salem Lotfi Boumediene, 2014. "Detection And Prediction Of Managerial Fraud In The Financial Statements Of Tunisian Banks," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 1-10.
Yuedong Li & Dong Zhang & Xingyu Wang, 2014. "The Influence Of Corporation Governance Structure On Internal Control Audit Report Lag: Evidence From China," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 101-115.
Intiyas Utami & Indra Wijaya Kusuma & Gudono & Supriyadi, 2014. "Halo Effect In Analytical Procedure: The Impact Of Client Profile And Information Scope," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(1), pages 9-26.
Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2014. "Effects of Service Innovation on Financial Performance of Small Audit Firms in Taiwan," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(2), pages 87-99.
Sinisa Slijepcevic & Branimir Blaskovic, 2014. "Statistical detection of fraud in the reporting of Croatian public companies," Financial Theory and Practice, Institute of Public Finance, vol. 38(1), pages 81-96.
Christiane Pott & Tobias Tebben & Christoph Watrin, 2014. "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 505-540, May.
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, vol. 43(1), pages 155-172, July.
Hiroshi Uemura, 2014. "Effects of corporate governance reform on the quality of internal controls: Evidence from Japan," Working Papers SDES-2014-4, Kochi University of Technology, School of Economics and Management, revised Oct 2014.
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, vol. 4, pages 1-25, December.
Chis Anca Oana & Belenesi Marioara, 2014. "Swot Analysis On Sampling Method," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 587-592, July.
Grigore Marian, 2014. "The Sampling Process In The Financial Audit .Technical Practice Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 659-663, July.
Ioan Gheorghe Țara & Dana Simona Gherai, 2014. "Historical Analysis On The Appearance Of The Supreme Audit Institutions In The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 707-718, July.
Cardoș Vasile-Daniel & Cardoș IldikÃ³-RÃ©ka, 2014. "The Sampling Process In The Financial Audit .Technical Practice Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 227-231, December.
Grigore Marian, 2014. "The Stock Audit Of The Entities Of The Construction Field," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 232-237, December.
Grigore Marian, 2014. "Tangible Assets Audit in Construction Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 612-616, 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, vol. 0(1), pages 679-683, May.
Spãtariu Elena Cerasela & Carata? Maria Alina, 2014. "Internal Audit Function, Organizational Culture and Their Influence on Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 738-742, May.
Tudose Geanina Gabriela & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2014. "Profitability - Vector Sustainable Development, Progress and Viable Accounting Normalization Requirements - Going Statutory Audit and Regulations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 759-764, May.
Sintea (Anghel) Lucica, 2014. "Evaluation and Determining Risks in an Entity through Methods Adapted to Economic Vulnerability," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 260-264, 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, vol. 0(2), pages 442-446, May.
Carata? Maria Alina & Spãtariu Elena Cerasela, 2014. "What’s the main role of the Internal Audit in the Corporate Governance of a firm?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 447-452, May.
Seria Crina, 2014. "Internal Audit and Relevance Within Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 580-584, May.
Bogdan Răvaş, 2014. "Aspects regarding the implementation of internal control in mining companies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 305-316.
Mihaela Iuliana Dumitru, 2014. "The Impact of The Community Acquis on Financial Control in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 111-118.
Carlo Caserio & Delio Panaro & Sara Trucco, 2014. "A statistical analysis of reliability of audit opinions as bankruptcy predictors," Discussion Papers 2014/174, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
Tsvetanova, Yulia, 2014. "Internal Audit in the Pharmaceutical Sector: International and National Good Practices," MPRA Paper 56343, University Library of Munich, Germany.
Tsvetanova, Yulia, 2014. "Features of Internal Audit in Pharmaceutical Industry," MPRA Paper 56344, University Library of Munich, Germany.
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, vol. 28(1), pages 78-97, July.
- 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 66646, University Library of Munich, Germany, 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 66664, University Library of Munich, Germany, 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 66665, University Library of Munich, Germany, 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 66680, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper 66700, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66772, University Library of Munich, Germany, revised 2014.
Cebula, Richard & Boylan, Robert & Foley, Maggie & Isard, Douglass, 2014. "Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper 55308, University Library of Munich, Germany.
- Boylan, Robert & Cebula, Richard & Foley, Maggie & Izard, Douglass, 2014. "Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper 68405, University Library of Munich, Germany.
Michal Svoboda, 2014. "Impacts of the New Civil Code into Financial Statements - Financial Reporting of Earnest [Dopady nového občanského zákoníku do účetního výkaznictví - účetní zobrazení závdavku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 132-139.
Jan Molín, 2014. "What Framework Does Criminal Law Set for the Auditing Profession? [Jaký rámec pro výkon auditorské profese stanovuje trestní právo?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 43-56.
Petr Vácha, 2014. "Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 45-58.
Maria BAXEVANI & George MYLONAS, 2014. "Accounting Fraud And Characteristics Of Company Executives: An Empirical Investigation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 31-42.
Kouaiba, Amel & Jarbouib, Anis, 2014. "External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 19(37), pages 78-89.
Iulian Viorel Brasoveanu & Florin Dobre & Laura Brad, 2014. "Increasing Financial Audit Quality Using A New Model To Estimate Financial Performance," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(3), pages 88-107, October.
Laura Brad & Florin Dobre & Radu Ciobanu, 2014. "A regional approach of financial performance- evidence from Romania," Proceedings of International Academic Conferences 0702573, International Institute of Social and Economic Sciences.
Muhammet Bezirci & Merve Oz & Halenur Y?lmaz, 2014. "The Role of Accounting practices both in Abetting and Preventing Money Laudering," Proceedings of International Academic Conferences 0902955, International Institute of Social and Economic Sciences.
Micha³ Wilczewski, 2014. "Communications Audit in Measuring the Effectiveness of Communication Strategies in Companies (Audyt komunikacyjny w badaniu efektywnosci procesu komunikacji wewnetrznej przedsiebiorstw)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(17), pages 98-110.
Holtjana Bello & Elvin Meka, 2014. "Auditing Of Corporate Social Responsibility (Case Study Albanian Banking Sector)," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 6(1 (March)), pages 150-167.
Orhan Akisik & Graham Gal, 2014. "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 259-288, December.
Manfred Kühnberger, 2014. "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 428-450, August.
Michael Drewes, 2014. "Fußball-Bundesliga: Zentralvermarktung und Beihilfen fördern Dominanz einzelner Clubs," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(8), pages 588-593, August.
Lukas Girūnas & Jonas Mackevičius, 2014. "Evaluation of frauds in public sector," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 1(3), pages 143-150, March.
Manjing, Tham & Bukhsh, F.A. & Weigand, H., 2014. "Adaptation : A Partially Automated Approach," Discussion Paper 2014-079, Tilburg University, Center for Economic Research.
Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi, 2014. "Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 12(2), pages 49-72.
Gerasimenko Valentina & Ochkovskaya Marina & Rybalko Maria, 2014. "Factors Affecting a Brands Perception in Russia," Working Papers 0007, Moscow State University, Faculty of Economics.
Marisa Agostini, 2014. "Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?," Working Papers 16, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Bistra Nikolova, 2014. "Assessment Of The Internal Financial Control System For The Needs Of Tax Practice," Business & Management Compass, University of Economics Varna, issue 2, pages 29-41.
HervÃ© Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
- Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series 971, HEC Paris.
Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014. "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research 167, arqus - Arbeitskreis Quantitative Steuerlehre.
Klotz, Michael, 2014. "IT-Compliance nach COBIT: Gegenüberstellung zwischen COBIT 4.0 und COBIT 5," SIMAT Arbeitspapiere 06-14-025, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
Preß, Sebastian, 2014. "Automatisierte Kontrollen in der Beschaffung: Exemplarische Konzeption und Umsetzung," SIMAT Arbeitspapiere 06-14-027, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
Klotz, Michael, 2014. "IT-Compliance: Begrifflichkeit und Grundlagen," SIMAT Arbeitspapiere 06-14-028, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2013

Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013. "What Does Reputation Buy? Differentiation in a Market for Third-Party Auditors," American Economic Review, American Economic Association, vol. 103(3), pages 314-319, May.
Edoardo Di Porto & Nicola Persico & Nicolas Sahuguet, 2013. "Decentralized Deterrence, with an Application to Labor Tax Auditing," American Economic Journal: Microeconomics, American Economic Association, vol. 5(1), pages 35-62, February.
- Sahuguet, Nicolas & Persico, Nicola & Di Porto, Edoardo, 2012. "Decentralized Deterrence, with an Application to Labor Tax Auditing," CEPR Discussion Papers 8901, C.E.P.R. Discussion Papers.
Milovan Stanisic & Danka Stefanovic & Nada Arezina & Vule Mizdrakovic, 2013. "Analysis of auditor`s reports and bankruptcy risk in banking sector in the Republic of Serbia," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(34), pages 431-441, June.
Stelian Selisteanu, 2013. "Audit Quality And Managerial Decision," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 145-149.
Valentin Rau, 2013. "Product Management Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 85-91.
Valentin Rau, 2013. "Methods And Instruments Used To Increase Competitiveness Of Production Organizations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 92-100.
PhD Student Maja Andrlic, mag.prim.educ., 2013. "Geographic Aspects Of Ipard Fund Usage In Function Of Rural Development," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 102-111, NOVEMBER.
Sorin Briciu & Ioana Iuliana Pop (Grigorescu), 2013. "The Quality Control System For The Financial Audit In Romania And Spain," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-10.
Sorin Romulus Berinde & Adrian GroÅŸanu, 2013. "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-14.
Cristina BoÅ£a-Avram & Paula Ramona RÄƒchiÅŸan, 2013. "Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-15.
Tatiana DÄƒnescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013. "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-16.
Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea, 2013. "The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-18.
Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
Peter CAREY & George TANEWSKI, 2013. "Voluntary Demand for Auditing by Farm Businesses: An Australian Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 213-234, June.
Gary MONROE & Sarowar HOSSAIN, 2013. "Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 263-279, June.
Daniel Botez, 2013. "Study Regarding Different Types Of Auditor’S Missions," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Danut Rada & Doina Rada, 2013. "The Audit Of Financial Statements Prepared By The Beneficiaries Of Eu Grant," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Mahdi Salehi & Hossein Mirzaei & Mostafa Bahrami, 2013. "A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Sorin Romulus Berinde, 2013. "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Sorin Romulus Berinde, 2013. "How Big Are ’Big Four’ Companies – Evidence From Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Mark Schelker, 2013. "Auditors and Corporate Governance: Evidence from the Public Sector," Kyklos, Wiley Blackwell, vol. 66(2), pages 275-300, May.
- Mark Schelker, 2008. "Auditors and Corporate Governance: Evidence from the Public Sector," CREMA Working Paper Series 2008-05, Center for Research in Economics, Management and the Arts (CREMA).
Florin-Constantin, DIMA, 2013. "Risk Management From The Perspective Of Internal Audit," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 105-110.
Corina-Maria, DUCU, 2013. "Importance Of Internal Audit Within An Entity," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 111-116.
Esther Duflo & Michael Greenstone & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(4), pages 1499-1545.
- Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," NBER Working Papers 19259, National Bureau of Economic Research, Inc.
- Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," CID Working Papers 262, Center for International Development at Harvard University.
Monica PUIU & Carmen NISTOR, 2013. "Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 63-69, February.
Florentin-Emil TANASĂ, 2013. "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 84-97, August.
Mariana G. BUNEA, 2013. "The Corporate Governance Impact On Banking Performance Increase," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 29, pages 41-53, October.
Laura – Maria POPESCU & Ileana NISULEȘCU, 2013. "Mitigation In The Banking System In The Context Of Integration In The European Union," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-35, May.
Mariana G. BUNEA, 2013. "The Corporate Governance Impact On Banking Performance Increase," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 11-21, November.
Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA, 2013. "Corporate antifraud strategies – Ethics culture and occupational integrity," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 59-65, November.
Monica PUIU & Carmen NISTOR, 2013. "Combating Fraud With Information Technologies. E-Accounting Document … A Solution?," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 83-89, July.
Georgiana SUSMANSCHI, 2013. "Connection Between Internal Audit And Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 374-377, June.
Maria Mădălina VOINEA, 2013. "Accounting - A Normative Representation Of The Economic Reality?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 383-388, June.
Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU, 2013. "Mapping Fraud Risk in Financial Audit – Sales Operations," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 272-281, October.
Viviana Calderón Calderón & Jorge Sánchez Henríquez, 2013. "Auditoría a la etapa de planificación y diseno del proceso de compensación," Estudios Gerenciales, Universidad Icesi, June.
Sakka, Abir, 2013. "Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/12072 edited by Colasse, Bernard.
Jedidi, Imen, 2013. "Contribution à la compréhension de l' "Expectation gap" en audit," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/12162 edited by Colasse, Bernard.
François Meyssonnier & Myriam Mincheneau, 2013. "Le contrôle de gestion des clubs de football professionnel," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 16(4), pages 63-81, December.
HervÃ© Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
- Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series 971, HEC Paris.
Hoos , Florian & Kochetova-Kozloski, Natalia & D'Arcy , Anne, 2013. "'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments," HEC Research Papers Series 995, HEC Paris.
Michèle Belot & Marina Schröder, 2016. "The Spillover Effects of Monitoring: A Field Experiment," Management Science, INFORMS, vol. 62(1), pages 37-45, January.
- Belot, Michele & Schroeder, Marina, 2013. "The Spillover Effects of Monitoring: A Field Experiment," SIRE Discussion Papers 2013-110, Scottish Institute for Research in Economics (SIRE).
- Michele Belot & Marina Schroder, 2013. "The Spillover Effects of Monitoring: A Field Experiment," Edinburgh School of Economics Discussion Paper Series 238, Edinburgh School of Economics, University of Edinburgh.
Michèle Belot & Marina Schröder, 2016. "The Spillover Effects of Monitoring: A Field Experiment," Management Science, INFORMS, vol. 62(1), pages 37-45, January.
- Michele Belot & Marina Schroder, 2013. "The Spillover Effects of Monitoring: A Field Experiment," Edinburgh School of Economics Discussion Paper Series 238, Edinburgh School of Economics, University of Edinburgh.
- Belot, Michele & Schroeder, Marina, 2013. "The Spillover Effects of Monitoring: A Field Experiment," SIRE Discussion Papers 2013-110, Scottish Institute for Research in Economics (SIRE).
Rizzotti, Davide & Greco, Angela M., 2013. "Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees," The International Journal of Accounting, Elsevier, vol. 48(1), pages 84-110.
Goh, Beng Wee & Li, Dan, 2013. "The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms," The International Journal of Accounting, Elsevier, vol. 48(2), pages 248-278.
Lai, Kam-Wah, 2013. "Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients," The International Journal of Accounting, Elsevier, vol. 48(4), pages 495-524.
Lee, Cheol & Park, Myung S., 2013. "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, vol. 29(2), pages 218-231.
Chen, Chen-Wen & Liu, Victor W., 2013. "Corporate governance under asymmetric information: Theory and evidence," Economic Modelling, Elsevier, vol. 33(C), pages 280-291.
Gao, Pingyang, 2013. "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 251-268.
Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2013. "Estimation sample selection for discretionary accruals models," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 190-211.
Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013. "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, vol. 37(2), pages 614-624.
Dahl, Drew, 2013. "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3577-3584.
Reuben, Ernesto & Stephenson, Matt, 2013. "Nobody likes a rat: On the willingness to report lies and the consequences thereof," Journal of Economic Behavior & Organization, Elsevier, vol. 93(C), pages 384-391.
García Blandón, Josep & Argilés Bosch, Josep Maria, 2013. "Audit firm tenure and qualified opinions: New evidence from Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 118-125.
Villaluenga de Gracia, Susana, 2013. "La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (15," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 126-135.
Yasemin KARAIBRAHIMOGLU, 2013. "Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(2), pages 273-284.
Bear, Laura, 2013. "The antinomies of audit: opacity, instability and charisma in the economic governance of a Hooghly shipyard," LSE Research Online Documents on Economics 52597, London School of Economics and Political Science, LSE Library.
Alaric Bourgoin & Nicolas Bencherki, 2013. "The performance of authority in organizations: an example from management consulting," CSI Working Papers Series 029, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech.
Eugenia Iancu & Mihaela Tulvinschi, 2013. "The Role of the Accounting and Audit Standards in the Globalization Process," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 83-96.
Harilaos F. Harissis & George E. Makrivogiatzakis & Stavros E. Arvanitis, 2013. "Risk Assessment in the Context of Internal Audit in Greek Listed Companies at Athens Stock Exchange," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 14-37.
Yuliya Zolotnytska, 2013. "Simulation Modeling of Internal Costs Control in Hop Industry," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 74-79, March.
Oleh Pasko, 2013. "Transformation of Auditor's Report Structure, Content and Scope in International Standards on Auditing," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 80-91, March.
Mariya Deriy, 2013. "SWOT Analysis of Automation for Cash and Accounts Control in Construction," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 106-112, June.
Antonina Chyrva, 2013. "Problems of Production Costs Analyses for Bakeries," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 112-117, June.
Oleksandr Smetanko, 2013. "Specifics of Formation and Integration of Internal Audit System into Joint Stock Company Corporate Management System," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 107-112, September.
Yuliya Ostapenko, 2013. "Business and Auditing Risk Assessment During Shipping Company Costs Audit," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 99-106, September.
Svitlana Drach, 2013. "Improving Auditor Relationship with Highly Autohrized Customer Representatives," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 107-113, December.
Valentyna Maksimova & Yuliya Slobodyanyk, 2013. "Systems Approach to Development of State Audit in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 114-120, December.
Andriy Melnyk, 2013. "Preparation of financial statements under international standards and its audit specifics," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 121-129, December.
Oleh Pasko, 2013. "Accounting Support Fee: Scheme of Independent Funding for U.S. Accounting and Audit Regulators," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-70, December.
Arvind Patel & Pranil Prasad, 2013. "Auditor Independence, Audit Fees Lowballing, And Non-Audit Services: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 103-120.
Carmen B. RÃos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditorsâ€™ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
Yahn-Shir Chen & Joseph Hsu & Mei-Ting Huang, 2013. "Lagged Effects Of Training On Financial Performance: Evidence From Longitudinal Data," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 7(1), pages 9-20.
Yahn-Shir Chen & Joseph Hsu & Mei-Ting Huang & Ping-Sen Yang, 2013. "Quality, Size and Performance of Audit Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(5), pages 89-105.
Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013. "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(2), pages 97-106.
Carmen Rios Figueroa, 2013. "The Effect Of Cultural Knowledge In The Perception Of Auditors: Internal Controls And Fraud, Efecto Del Conocimiento Cultural En La Percepcion De Los Auditores: Controles Internos Y Fraude," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(2), pages 15-32.
Slavica Stevanovic & Grozdana Belopavlovic & Marija Lazarevic-Moravcevic, 2013. "Creative Cash Flow Reporting – the Motivation and Opportunities," Economic Analysis, Institute of Economic Sciences, vol. 46(1-2), pages 28-39.
Paul Klumpes, 2013. "Audit fee pricing and internationally-credible GAAP: a property rights analysis," European Journal of Law and Economics, Springer, vol. 35(1), pages 21-39, February.
Jeong-Bon Kim & Byron Song & Judy Tsui, 2013. "Auditor size, tenure, and bank loan pricing," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 75-99, January.
Steven Lustgarten & John Shon, 2013. "Do abnormal accruals affect the life expectancy of audit engagements?," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 443-466, April.
Luminita Georgeta Jalba, 2013. "Management and Internal Audit in the Current Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 118-121, December.
Victor Munteanu & Marlena Neagu & Cristina Maria Gheorghian, 2013. "Interference between Financial Reporting and Corporate Governance Policy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 10-14, December.
Gheorghe Suciu & Pipu-Nicolae Barsan, 2013. "Evaluation of Internal Control," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 118-121, December.
Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
Christopher Bleibtreu & Stephan Ulrike Stefani, 2013. "The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence," Working Paper Series of the Department of Economics, University of Konstanz 2013-14, Department of Economics, University of Konstanz.
Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
Michèle Belot & Marina Schröder, 2013. "Does Monitoring Work? A Field Experiment with Multiple Forms of Counterproductive Behaviour," FEMM Working Papers 130006, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
Joseph Gerakos & Chad Syverson, 2015. "Competition in the Audit Market: Policy Implications," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 725-775, September.
- Joseph J. Gerakos & Chad Syverson, 2013. "Competition in the Audit Market: Policy Implications," NBER Working Papers 19251, National Bureau of Economic Research, Inc.
Esther Duflo & Michael Greenstone & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(4), pages 1499-1545.
- Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," CID Working Papers 262, Center for International Development at Harvard University.
- Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," NBER Working Papers 19259, National Bureau of Economic Research, Inc.
Hristea Anca Maria, 2013. "The Analysis Of The Real Estate Investments In The Current Economic Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 103-112, July.
Berinde Sorin & Grosanu Adrian, 2013. "The Efficiency Of Foreign Investments In The Financing Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1289-1299, July.
Berinde Sorin & Rachisan Paula Ramona, 2013. "The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1300-1309, July.
Chis Anca Oana & Danescu Tatiana, 2013. "Convergence Of International Audit Standards And American Audit Standards Regarding Sampling," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1310-1315, July.
Liliana Feleaga & Niculae Feleaga & Mihaela Dumitrascu, 2013. "Study On The Perception Of The Corporate Performance In Accounting And Audit Firms," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1316-1323, July.
Dana Simona Gherai & Diana Elisabeta Balaciu, 2013. "Role Of Internal Auditing In Risk Management In The Public Sector And Local Entities - Case Study Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1324-1333, July.
Mitica Pepi & Traian Cristin Nicolae, 2013. "Challenges Of Financial Audit - The Impact Of Introducing Unique Regulation Of Financial Markets In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1334-1344, July.
Popa Adriana Florina & Vilsanoiu Daniel & Dobre Florin & Stanila Oana Georgiana, 2013. "Using Dependency Structure Matrix In Optimazing Financial Audit Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1345-1353, July.
Popa Adriana Florina & Breban Ludovica & Bochis Leonica, 2013. "Challenges Of Internal Audit In The Current Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1354-1362, July.
Markus Häfele, 2013. "Die Neuregelung Des Ifrs 10 Zur Abgrenzung Des Konsolidierungskreises – Die Anwendung Des Einheitlichen Beherrschungsmodels Auf Die Erfassung Von Strukturierten Unternehmen Im Konzernabschluss," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 9, pages 767-779.
Esther Duflo & Michael Greenstone & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(4), pages 1499-1545.
- Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," NBER Working Papers 19259, National Bureau of Economic Research, Inc.
- Esther Duflo & Michael Greenstone & Rohini Pande & Nicholas Ryan, 2013. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India," CID Working Papers 262, Center for International Development at Harvard University.
Tanase Gabriela Lidia, 2013. "The Budgets’ Role in the Audit of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1023-1028, May.
Carata. Maria Alina & Spãtariu Elena Cerasela, 2013. "Risk Management and Compliance as Main Topics within Nowadays’ Romanian Internal Auditing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1141-1145, May.
Paºcu Ana-Maria, 2013. "Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1414-1419, May.
Pepi Miticã & Nicolae Traian Cristin, 2013. "Audit Conservatism Versus Unique Regulation of Financial Markets in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1420-1425, May.
Ruse Elena & Susmanschi Georgiana & Spineanu Georgescu Luciana, 2013. "Internal Audit and Fraud Prevention," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1475-1479, May.
Sobol Anna & Sukhachova Natalia & Krachenko Iryna, 2013. "The Effectiveness of the Financial Control and Factors Affecting It," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1490-1495, May.
Spãtariu Elena Cerasela & Carata? Maria Alina, 2013. "The Paradigm of Information Technology and CAATTs in the Modern Internal Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1496-1500, May.
Þogoe Greti Daniela, 2013. "Auditor's Role in the Use of European Structural Funds," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1533-1536, May.
Ungureanu Mihaela, 2013. "The Economical and Ecological Importance of the Environmental Impact Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1559-1563, May.
Ungureanu Mihaela, 2013. "An Answer to the Need for Businesses’ Compliance with Green Demands – ECO-AUDIT," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1564-1568, May.
Postolache (Males) Daniela, 2013. "Development of an Intelligent System Prototype Intended for Accounting in Forestry Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 626-631, May.
Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2013. "The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. Th," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 636-641, May.
Melinda Timea Fülöp, 2013. "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 139-148.
Barabás, Tünde, 2013. "On the Independence of Auditors, with Special Regard to the Financial Sector," Public Finance Quarterly, Corvinus University of Budapest, vol. 58(2), pages 184-198.
Daniel Botez, 2013. "Professional Challenges Concerning The Calculation And Use Of Materiality," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 35-44, December.
Staszkiewicz, Piotr W., 2013. "Mechanizm wczesnego ostrzegania firm inwestycyjnych [Early warning mechanism of bankruptcy for investment companies]," MPRA Paper 44290, University Library of Munich, Germany.
Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
Di Gabriele, James & Ojo, Marianne, 2013. "Objectivity and independence: the dual roles of external auditors and forensic accountants," MPRA Paper 44954, University Library of Munich, Germany.
Fiordelisi, Franco & Meles, Antonio & Monferrà, Stefano & Starita, Maria Grazia, 2013. "Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?," MPRA Paper 47867, University Library of Munich, Germany.
Michael, Bryane & Bowser, Donald, 2013. "The Design and Implementation of Ethics-Related Administrative Law in Eastern Europe," MPRA Paper 52070, University Library of Munich, Germany.
Richard J. Cebula & Maggie Foley, 2014. "Teaching the economics of income tax evasion," Chapters, in: Franklin G. Mixon & Richard J. Cebula (ed.), New Developments in Economic Education, chapter 12, pages 133-139, Edward Elgar Publishing.
- Cebula, Richard & Foley, Maggie, 2013. "Teaching the Economics of Income Tax Evasion," MPRA Paper 56784, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013. "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66647, University Library of Munich, Germany, revised Apr 2013.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013. "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper 66676, University Library of Munich, Germany, revised 2013.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013. "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper 66774, University Library of Munich, Germany, revised 2013.
Jan Molín, 2013. "Once Again on the Issue of Auditor's and Tax Advisor's Duty of Confidentiality, this Time in the Context of Changes to its Extent [Znovu k otázce mlčenlivosti auditorů a daňových poradců, tentokrát," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 96-109.
Jana Gebauerová, 2013. "Comparison of Supervision of the Quality of Auditors' Activities in Czech and Slovak Republic [Srovnání kontroly kvality práce auditorů v České a Slovenské republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 128-136.
Michal Hora & Ludmila Chyzevska, 2013. "Accounting Regulation in Ukraine," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(1), pages 7-17.
Ozer , Gokhan & Babacan, Burak, 2013. "Benford’s Law and Digital Analysis: Application on Turkish Banking Sector," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 4(1), pages 1-29, January.
Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar, 2013. "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(34), pages 16-23.
Dorantes, Carlos, 2013. "The Relevance of Using Accounting Fundamentals in the Mexican Stock Market," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(00), pages 1-10.
BADEA, Georgiana & SPINEANU-GEORGESCU, Luciana, 2013. "Methods For Assessing The Performance Of Internal Audit," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 4(3), pages 51-59.
Florin DOBRE & Adriana Florina POPA & Ada Lorena NICULIÞÃ, 2013. "What Exactly Financial Auditors Report Give the Divergence Between Ethics, Social Responsibility and Financial Performance. Is the Audit Profession Still Sustainable?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 63-70, March.
Dan TOGOE, 2013. "Plan for Internal Audit- Short Considerations," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(2), pages 94-100, May.
Aleksandra Wasowska, 2013. "Heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego (Heuristics and cognitive biases as a reason of external audit failures)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 11(43), pages 189-202.
Janusz Zabek, 2013. "Doradztwo organizacyjne w przykladowym modelu ewolucji przedsiebiorstw motoryzacyjnych. (Organizational consulting in the development of automotive companies.)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 11(43), pages 73-88.
Javier Andrés Suárez & Elena Cabal García & Carlos Fernández Méndez & Camino Rodríguez Gutiérrez, 2013. "The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 333-352, August.
Erich Pummerer & Marcel Steller & Julia Baldauf, 2013. "Prüfungsqualität, Prüferhaftung und Risikoaversion — Eine analytische Betrachtung der Bedeutung der Risikoaversion für die Prüfungsqualität," Schmalenbach Journal of Business Research, Springer, vol. 65(1), pages 32-59, February.
CORNEAN Andra Nicoleta, 2013. "The Connection Between Economic Information and the Informational System in Credit Institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 152-155, May.
DUMITRU Franca, 2013. "Finding and Reporting Irregularities in Internal Audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 242-247, May.
DUMITRU Franca & SACUI Violeta, 2013. "Collecting and Processing Information in Internal Audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 248-251, May.
DUMITRU Franca & È˜ERBAN Corina & MORARU Maria, 2013. "Planning the Internal Audit Activity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 252-256, May.
BUNGET Ovidiu-Constantin & DUMITRESCU Alin-Constantin & DELIU Delia Carmen, 2013. "The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 84-94, May.
Suzanne H. Bijkerk & Vladimir A. Karamychev & Otto H. Swank, 2013. "Aggressive Reporting and Probabilistic Auditing in a Principles-Based Environment," Tinbergen Institute Discussion Papers 13-131/VII, Tinbergen Institute.
Sharad Asthana, 2013. "Diversification By The Audit Office And Its Impact On Audit Quality," Working Papers 0152acc, College of Business, University of Texas at San Antonio.
Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
Klotz, Michael, 2013. "Regelwerke der IT-Compliance - Klassifikation und Übersicht, Teil 2: Normen," SIMAT Arbeitspapiere 05-13-024, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2012

Veronel Avram & Mihaela Dutescu, 2012. "Considerations Upon Sampling In The Field Of Financial Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 121-128.
Raluca Florentina Cretu & Ion Anghel, 2012. "Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 15-22.
Marian Taicu, 2012. "Considerations On The Organization Of The Management Accounting System In Bakery Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 239-244.
Marian Taicu, 2012. "Information On The Cost And Managerial Decisions In The Companies In The Baking Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 49-54.
Ion Anghel & Raluca Florentina Cretu, 2012. "Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 5-14.
Erika Kulcsár, 2012. "Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 208-213, April.
Ioan Rus, 2012. "Audit Information Content," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-10.
Evren Dilek Sengur, 2012. "Auditors' Perception Of Fraud Prevention Measures: Evidence From Turkey," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-11.
Neculai TabÄƒrÄƒ & Mihaela Ungureanu, 2012. "Internal Audit And Its Role In Improving Corporate Governance Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-12.
Tatiana DÄƒnescu & Paula Nistor, 2012. "Foreign Direct Investment In Emerging And Developed Economies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-20.
Ioana Iuliana Pop (Grigorescu), 2012. "A Paralel Between The International Audit Standards Regarding The Audit Report Which Is Applied In Romania And The Technical Audit Norms Which Are Applied In Spain," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-11.
Adela Socol, 2012. "Ifrs Adopting Process In Romanian Banks - Impact On Independent Audit Of Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-12.
Tamas Attila Szora & JoldoÅŸ (Udrea) Ana-Maria & Dobra Iulian & Turta Irina, 2012. "The Principle Of Business Continuity In Terms Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-13.
Tatiana DÄƒnescu & Mihaela Prozan & Andreea Cristina DÄƒnescu, 2012. "The Accounting Policies And Procedures - Delimitations And Interferences," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-5.
Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012. "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 213-238, June.
Tal LAHAV, 2012. "Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 239-242, June.
Insaf OUERTANI & Salma DAMAK AYADI, 2012. "Auditor Engagement Decision: An Exploratory Study in the Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 371-390, September.
Massimo Paolo Gentili & Orietta Nava, 2012. "The key role of the President and the Secretary of Corporate bodies in the financial sector," BANCARIA, Bancaria Editrice, vol. 6, pages 67-73, June.
Marco Di Antonio, 2012. "The management control system is part of the internal control system in banks?," BANCARIA, Bancaria Editrice, vol. 10, pages 26-41, October.
Dejan Jakšić & Kristina Mijić & Mirko Andrić, 2012. "Analysis Of Variations In The Performance Of Audit Firms In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(193), pages 71-92, April- Ju.
Biljana Jovković & Snežana Ljubisavljević & Vladimir Obradović, 2012. "Empirical Research On The External Audit Of Banks In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(194), pages 41-62, July - Se.
Benjamin E. Hermalin & Michael S. Weisbach, 2012. "Information Disclosure and Corporate Governance," Journal of Finance, American Finance Association, vol. 67(1), pages 195-234, February.
- Hermalin, Benjamin E. & Weisbach, Michael S., 2009. "Information Disclosure and Corporate Governance," Working Paper Series 2008-17, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- Hermalin, Benjamin E. & Weisbach, Michael S., 2010. "Information Disclosure and Corporate Governance," SIFR Research Report Series 76, Institute for Financial Research, revised 01 Jun 2011.
de la Fontaine Jean, 2012. "The Heifer, The Goat and The Sheep in Company with The Lion," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(2), pages 1-5, June.
Maria-Madalina SALOMIA, 2012. "Considerations Regarding The Audit Of Financial Situations," Management Strategies Journal, Constantin Brancoveanu University, vol. 15(1), pages 51-55.
Marlene Lucila Guerrero Julio & Luis Carlos Gómez Flórez, 2012. "Gestión de riesgos y controles en sistemas de información: del aprendizaje a la transformación organizacional," Estudios Gerenciales, Universidad Icesi, December.
Viral V. Acharya & Bart M. Lambrecht, 2015. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, vol. 28(9), pages 2534-2574.
- Viral V. Acharya & Bart M. Lambrecht, 2011. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," NBER Working Papers 17696, National Bureau of Economic Research, Inc.
- Lambrecht, Bart & Acharya, Viral, 2012. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers 8729, C.E.P.R. Discussion Papers.
Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
Mehmet nsal Memis & Emin H seyin Cetenak, 2012. "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, vol. 2(4), pages 460-469.
Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari, 2012. "Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies," International Review of Management and Marketing, Econjournals, vol. 2(4), pages 241-251.
Johl, Shireenjit & Subramaniam, Nava & Mat Zain, Mazlina, 2012. "Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence," The International Journal of Accounting, Elsevier, vol. 47(3), pages 302-332.
Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012. "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 136-166.
Lennox, Clive & Li, Bing, 2012. "The consequences of protecting audit partners’ personal assets from the threat of liability," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 154-173.
Bliss, Mark A. & Gul, Ferdinand A., 2012. "Political connection and cost of debt: Some Malaysian evidence," Journal of Banking & Finance, Elsevier, vol. 36(5), pages 1520-1527.
Warren, Patrick L., 2012. "Independent auditors, bias, and political agency," Journal of Public Economics, Elsevier, vol. 96(1), pages 78-88.
Lev N. Ovsyannikov, 2012. "Legal Base of Financial Control: New and Old," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 27-36, January.
Evgeny M. Gutzait, 2012. "Modern Audit Services Market Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 61-72, April.
Nicolas Berland & Benjamin Dreveton, 2012. "Mesurer la performance des chercheurs, au risque de la bureaucratie," Post-Print halshs-00844168, HAL.
Uemura, Hiroshi & 上村, 浩, 2012. "The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan," Working Paper Series 141, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
Madan Lal Bhasin, 2012. "Improving Corporate Governance. The role of Audit Committee Disclosures by Indian Corporations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 128-149, January.
Siti Subaryani Binti Zainol & M. Krishna Moorthy & Tengku Rahimah Binti Tengku Arifin, 2012. "Determinants of Non-Audit Services in Malaysia: A Theoretical Model," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 97-111, July.
Seiyed Alireza Mousavi & Behnoosh Aghaee Daneshvar, 2012. "An Investigation of Relationship between Audit Quality and Investment Opportunities in Tehran Stock Exchange (TSE)," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 1-17, October.
Ioana Iuliana Pop (Grigorescu), 2012. "The Professional Reasoning – A Basis for Establishing the Signification Threshold," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 316-327, October.
Laura Lee Mannino, 2012. "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 31-38.
Igor Pustylnick, 2012. "An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 95-105.
Nirosh Kuruppu, 2012. "A Structured Pedagogy For Integrating Generalized Audit Software Into The Auditing Curriculum," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(1), pages 113-121.
Hsiang-Tsai Chiang & Shu-Lin Lin, 2012. "Effect Of Auditorâ€™S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(4), pages 1-22.
Yi-Fang Yang & Lee-Wen Yang & Yahn-Shir Chen, 2012. "Market Competition And Mergers In Professional Service Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(3), pages 103-122.
Albert D. Spalding, 2012. "Auditing Due Diligence In Law And Ethics: The Ponzi Feeder Fund Cases," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(1), pages 1-12.
John R. Ledgerwood & Stephen N. Morgan, 2012. "Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(2), pages 1-8.
Jayati Sarkar & Subrata Sarkar & Kaustav Sen, 2012. "A Corporate governance index for large listed companies in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2012-009, Indira Gandhi Institute of Development Research, Mumbai, India.
Reuben, Ernesto & Stephenson, Matthew, 2012. "Nobody Likes a Rat: On the Willingness and Consequences of Reporting Lies," IZA Discussion Papers 6998, Institute of Labor Economics (IZA).
Georgiana Susmanschi, 2012. "Corruption - An Inhibiting Factor For The Efficient Implementation Of Structural Funds In Romania," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(3), pages 419-428, September.
Ana-Maria Pascu, 2012. "Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(4), pages 795-808, December.
Nader Gemayel & Elizabeth Stasny & James Tackett & Douglas Wolfe, 2012. "Ranked set sampling: an auditing application," Review of Quantitative Finance and Accounting, Springer, vol. 39(4), pages 413-422, November.
Tom Caneghem & Geert Campenhout, 2012. "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, vol. 39(2), pages 341-358, September.
Ion Croitoru & George Calota, 2012. "The Importance of Financial Accounting Information in the Internal Audit," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 65-70, September.
Christopher Bleibtreu & Ulrike Stefani, 2012. "The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services," Working Paper Series of the Department of Economics, University of Konstanz 2012-01, Department of Economics, University of Konstanz.
Benjamin Heß & Ulrike Stefani, 2012. "Audit Market Regulation and Supplier Concentration Around the World: Empirical Evidence," Working Paper Series of the Department of Economics, University of Konstanz 2012-33, Department of Economics, University of Konstanz.
Seraj, Soodabeh & Taheri, Mandana, 2012. "Banking Supervision, Based on an Early Warning System, Using CAMEL Ratios and a Logit Model (in Persian)," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 4(12), pages 45-70, September.
Zulkhibri Abdul Majid , Muhamed & Ghazal , Reza, 2012. "Comparative Analysis of Islamic Banking Supervision and Regulation Development," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 6(3), pages 113-162, April.
Dobre Cornelia, 2012. "Great Britain And Germany Supreme Audit Institutions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 695-701, July.
Danescu Tatiana & Dogar Cristian, 2012. "ROMANIAâ€(tm)S FACTS ABOUT INTERNAL CONTROL ENVIRONMENT OF EUROPEAN SOCIAL FUND FINANCED PROJECTS," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 910-915, July.
Gherai Dana Simona & Tara Ioan Gheorghe, 2012. "Court Of Auditors - The Assessment Of Internal Control System In The Public Sector In Romania. Case Study Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 925-930, July.
Veronel Avram & Roxana Hetes-Gavra & Alexandru Avram, 2012. "Assessment Of Credit Institutions' Operational Risks From The Perspective Of External Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 539-544, December.
Marco Pagano & Giovanni Immordino, 2012. "Corporate Fraud, Governance, and Auditing," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 1(1), pages 109-133.
- Giovanni Immordino & Marco Pagano, 2008. "Corporate Fraud, Governance and Auditing," CSEF Working Papers 203, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 26 Apr 2012.
- Marco Pagano & Giovanni Immordino, 2009. "Corporate Fraud, Governance and Auditing," EIEF Working Papers Series 0909, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2009.
- Pagano, Marco & Immordino, Giovanni, 2008. "Corporate Fraud, Governance and Auditing," CEPR Discussion Papers 7104, C.E.P.R. Discussion Papers.
Costel Stanca, 2012. "New Approaches on Management Systems Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1174-1177, May.
Susmanschi Georgiana, 2012. "Internal Audit- More than a Legal Requirement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1199-1203, May.
Ducu Corina, 2012. "Accounting Risks of the Entity and the True and Fair View," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1376-1381, May.
Ducu Corina & Chirilã Camelia, 2012. "New Trend of the Internal Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1382-1385, May.
Dumitrescu Diana & Bobitan Nicolae, 2012. "How is the Future for the Internal Auditing?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1398-1402, May.
Iancu Octavian Ionescu, 2012. "Professional Judgement and Risk Propensity in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1493-1496, May.
Salomia Maria Mãdãlina, 2012. "Particularities Regarding the Apparition and Evolution of the Audit’s Activity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1652-1655, May.
Stãnescu Niculina, 2012. "Finishing the Financial Audit Mission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1697-1699, May.
Istrate Alina-Mariana, 2012. "The Responsibility for Producing and Validating Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1170-1174, Decembre.
Istrate Alina-Mariana, 2012. "The Financial-Accounting Communication and Affiliated Informational Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1175-1180, Decembre.
Munteanu Petricã, 2012. "Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1264-1268, Decembre.
Nicodim Liliana & Negoi Eugen Remus & Nitu Oana, 2012. "Implementation of Quality Management in the Internet Business Models," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 855-859, Decembre.
Grosu Maria, 2012. "Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-66, Decembre.
Serife Onder & Huseyin Ergin, 2012. "Determiners of enterprise risk management applications in Turkey: An empirical study with logistic regression model on the companies included in ISE (Istanbul Stock Exchange)," Business and Economic Horizons (BEH), Prague Development Center, vol. 7(1), pages 19-26, June.
Elzbieta Izabela Szczepankiewicz, 2012. "The Role And Tasks Of The Internal Audit And Audit Committee As Bodies Supporting Effective Corporate Governance In Insurance Sector Institutions In Poland," Oeconomia Copernicana, Institute of Economic Research, vol. 3(4), pages 23-39, December.
Adrian Popa & Dragoș Laurențiu Zaharia & Ani Dumitrache, 2012. "Best Practices Regarding the Organization and Functioning of Audit Committees," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 233-246.
Evren Dilek Sengur, 2012. "Relationships Among Components of Engagement Risk," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 292-304.
Gyüre, Lajosné, 2012. "The Role of Systematic Internal Control and Audit in Reducing Management Risk at Hungarian Local Governments," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(2), pages 173-183.
Daniel Botez, 2012. "Auditor'S Intervention Regarding Structural Funds," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 24-38, December.
Ioan-Ovidiu SPATACEAN & Loredana GHIORGHITA, 2012. "Testing Compliance With Corporate Governance Principles On The Romanian Capital Market," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 70-87, December.
Piotr, Staszkiewicz, 2012. "Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding," MPRA Paper 35812, University Library of Munich, Germany.
Iacob, Constanta & Zaharia, Stefan, 2012. "Risk management – a new priority system customs and its consequences," MPRA Paper 39352, University Library of Munich, Germany.
Samohyl, Robert, 2012. "Audits and logistic regression, deciding what really matters in service processes: a case study of a government funding agency for research grants," MPRA Paper 41557, University Library of Munich, Germany.
De Koning, Kees, 2012. "Profits:The Economic or Auditors' Assessment?," MPRA Paper 42059, University Library of Munich, Germany.
Paşcu, Ana-Maria, 2012. "Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională [Corporate Governance And Accounting Profession: Responsibility And Professional Competence]," MPRA Paper 43263, University Library of Munich, Germany.
Michael, Bryane & Gubin, Alexey, 2012. "Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs," MPRA Paper 44693, University Library of Munich, Germany.
Abdul Aziz, Ahmad Faizal & Mohamad, Shaifulfazlee, 2012. "Does One Size Fits All? - Applying Conventional Credit Risk Mitigation to Islamic Financial Institutions," MPRA Paper 47774, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012. "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper 66775, University Library of Munich, Germany, revised 2013.
Jan Molín, 2012. "Comments on the New Dimension of Professional Liability of Auditing Companies [Některé poznámky k novému rozměru profesní odpovědnosti auditorských společností]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(4), pages 43-59.
Stefano Vecchione & Francesco Addesa, 2012. "Il Regime Fiscale Dei Calciatori: Un’Analisi Economica Comparata," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 8(3), pages 49-71, dicembre.
Gheorghe LEPADATU, 2012. "Pragmatism of the Account Information, under Application of International Financial Reporting Standards," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 44-48, May.
Iacob BACIU, 2012. "Legal and Methodological Backgrounds of the Corporate Social Responsibility," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 79-83, May.
Dan TOGOE, 2012. "Fundamental Principles and Conduct Rules in Audit," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(4), pages 451-454, November.
Mohammad I Azim, 2012. "Corporate governance mechanisms and their impact on company performance: A structural equation model analysis," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 481-505, December.
Annette G. Köhler & Nicole V. S. Ratzinger-Sakel, 2012. "Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 64(4), pages 281-307, October.
Mohammad Ali Bagherpour Velashani & Mostafa Jahanbani & Somayeh Zafarzade, 2012. "Risk Based Internal Audit ?An Empirical Model For Implementation," Research Reports, University of Warsaw, Faculty of Management, vol. 1(14-15), pages 48-58.
Mahmut YARDIMCIOĞLU & Özlem ÖZER, 2012. "Muhasebe Meslek Mensuplarının Vergi Cezalarına İlişkin Görüşlerine Yönelik Bir Alan Çalışması," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
Najihah Yaacob & Ayoib Che-Ahmad, 2012. "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(1), pages 31-46, June.
Ioana Bufan & Andra Cornean, 2012. "Case Study Regarding The Assistance Of An Auditor To A Stock Count," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 126-133, November.
Mihaela Ungureanu, 2012. "Challenges Of External Financial Audit Against The Managerial Fraud," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 25-31, November.
Franca Dumitru & Maria Moraru, 2012. "Modality Of Determining The Total Score Of Risks In Internal Audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 461-466, November.
Franca Dumitru & Violeta Săcui, 2012. "Methods Of Evaluating The Effectiveness Of Operational Audit In Public Entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 467-471, November.
Maria MORARU & Franca DUMITRU, 2012. "The importance of materiality in audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 266-272, May.
Maria MORARU & Franca DUMITRU, 2012. "The role of internal audit within public entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 273-277, May.
Ana-Maria PASCU & Alina-Mariana ISTRATE, 2012. "Civil responsibility in audit. an objective necessity of economic reality," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 643-648, May.
Mihaela UNGUREANU, 2012. "Role of environmental audit in the modern enterprise," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 88-95, May.
Julia Baldauf & Rudolf Steckel, 2012. "Joint Audit and Accuracy of the Auditor's Report: An Empirical Study," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 5(2), pages 7-42, August.
Elzbieta Izabela Szczepankiewicz, 2012. "The Role And Tasks Of The Internal Audit And Audit Committee As Bodies Supporting Effective Corporate Governance In Insurance Sector Institutions In Poland," Oeconomia Copernicana, Polskie Towarzystwo Ekonomiczne Oddzial w Toruniu, Wydzial Nauk Ekonomicznych i Zarzadzania UMK, vol. 3(4), pages 23-39, December.
TINA M. Jose Vega & Dennis M. López, 2012. "Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees," Working Papers 0023, College of Business, University of Texas at San Antonio.
Karl Hackenbrack & Mikhael Shor, 2012. "Auditor Preference," Working papers 2012-20, University of Connecticut, Department of Economics.
Georgiana SUSMANSCHI, 2012. "The Risk And Fraud Factors In The Contemporary Financial Banking System," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(2(20)/ Su), pages 189-193.
Efstathios KIRKOS, 2012. "Predicting Auditor Switches By Applying Data Mining," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(3(21)/ Fa), pages 246-261.
Marisa Agostini & Giovanni Favero, 2012. "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers 12, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, revised Mar 2013.
Klotz, Michael & Sulk, Ingolf & Wieck, Enrico, 2012. "GDPdU-Konformität von Projektmanagementsoftware: Exemplarische Konzeption und Umsetzung," SIMAT Arbeitspapiere 04-12-017, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2011

Anca Atanase, 2011. "Good Practices In The Third Party Audits Of The Systems Of Quality Management According To TÜV Cert Requirements," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(30), pages 647-651, June.
Elena-Roxana ANGHEL ILCU, 2011. "Sustainability reporting and assurance in Great Britain and France," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, vol. 3(2), pages 3-16, June.
Alexandru BOTICA, 2011. "Theoretical Aspects Of Internal Audit’S Evaluation Necessity," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, vol. 3(4), pages 31-41, December.
Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu, 2011. """Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 41-53, july.
Ionut Octavian Serban, 2011. "Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(39), pages 1-5.
Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou, 2011. "The Contribution Of Public Relations In Tourism Enterprises," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(39), pages 253-260, May.
Ec. Beleţu Elena Cristina, Ph.D. Student, 2011. "Performance Study On National Forest Administration Romsilva Based On Traditional Indicators," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 4(39), pages 72-80, May.
Marioara Avram, 2011. "Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 1-7.
Valeriu Brabete, 2011. "Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 14-21.
Ecaterina Surupaceanu, 2011. "Alternative Conceptual And Determinations Of The Cost Of Capital," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 144-151.
Ecaterina Surupaceanu, 2011. "Firm Performance In The Context Of International Regulations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 152-157.
Anca Antoaneta Varzaru & Mihai Varzaru, 2011. "The Calculation Of The Wage Bill And Personnel Costs: Between Theory Rigors And Practical Requirements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 166-173.
George Calota & Nicolae-Cristian Juscu, 2011. "The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 22-31.
Marioara Avram & Mihaela Dutescu & Liliana Puican, 2011. "The Importance Of Accounting Information Quality In The Performance Of Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 50-55.
Mariana Gîrbaci & Marioara Mirea, 2011. "The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 56-63.
Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã, 2011. "Sequence Of Sales Records Workflow," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 51-59, November.
Dana Simona Gherai & Diana Elisabeta Balaciu, 2011. "From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-3.
Tatiana DÄƒnescu & Mihaela Prozan & Andreea Cristina DÄƒnescu, 2011. "Internal Control Activities: Cause And Effect Of A Good Governance Of Accounting Reportings And Fiscal Declarations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-17.
Tatiana DÄƒnescu & Ovidiu SpÄƒtÄƒcean, 2011. "Assessing Complience With Corporate Governance Principles In Case Of Romanian Financial Investment Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-18.
Nicoleta Farcane & Delia Deliu & Maria Gheorghian, 2011. "Auditing Fair Values In A Sensitive Socio-Economical Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-19.
Oana Raluca Ivan, 2011. "Audit Fee Econometrical Models An Overview Of The Auditing Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-20.
Adela Socol, 2011. "Internal Banking Control And Audit: A Comparative Approach In The Romanian Banking Sector," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-22.
Alexandra Corlaciu & Adriana Tiron Tudor, 2011. "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-6.
Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU, 2011. "The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 43-54, March.
Mirela DOBRE, 2011. "Stock Investors’ Response to Disclosures of Material Weaknesses in Internal Control," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 397-423, September.
Pavel NASTASE & Corina IONESCU, 2011. "The Impact of Teleworking on The Audit Mission," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 424-436, September.
Iancu Octavian IONESCU & Eugeniu TURLEA, 2011. "The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(4), pages 444-458, December.
Riaan J. RUDMAN, 2011. "Using Control Frameworks to Map Risks in Web 2.0 Applications," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(4), pages 495-515, December.
Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS, 2011. "Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 1(6(21)), pages 33-42, March.
Emilia Vasile & Marin POPESCU, 2011. "Internal Auditing Value Added Concept," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 30(2(22)), pages 57-64, June.
Marina Brogi, 2011. "Capital adequacy, corporate governance and organization in the support of the bank-firm relationship," BANCARIA, Bancaria Editrice, vol. 11, pages 38-54, November.
Renato Maino & Francesco Zaini, 2011. "Corporate governance and risk management towards Basel 3," BANCARIA, Bancaria Editrice, vol. 11, pages 62-81, November.
Snežana Ljubisavljevic & Dejan Jovanovic, 2011. "Empirical Research on Internal Audit Position of Companies in Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(191), pages 123-142, October-D.
RÃºben Miguel Torcato Peixinho, 2011. "Do analysts know but not say? The case of going-concern opinions," CEFAGE-UE Working Papers 2011_09, University of Evora, CEFAGE-UE (Portugal).
RÃºben Miguel Torcato Peixinho, 2011. "Are analysts misleading investors? The case of goingconcern opinions," CEFAGE-UE Working Papers 2011_22, University of Evora, CEFAGE-UE (Portugal).
Marlene Lucila Guerrero Julio & Luis Carlos Gómez Flórez, 2011. "Revisión de estándares relevantes y literatura de gestión de riesgos y controles en sistemas de información," Estudios Gerenciales, Universidad Icesi, December.
Billard, Olivier & Ivaldi, Marc & Mitraille, Sébastien, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," TSE Working Papers 11-234, Toulouse School of Economics (TSE), revised 07 Jun 2012.
- Ivaldi, Marc & Mitraille, SÃ©bastien & Billard, Olivier, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," CEPR Discussion Papers 8417, C.E.P.R. Discussion Papers.
- Billard, Olivier & Ivaldi, Marc & Mitraille, Sébastien, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," IDEI Working Papers 674, Institut d'Économie Industrielle (IDEI), Toulouse, revised 07 Jun 2012.
Compernolle, Tiphaine, 2011. "Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/7369 edited by Richard, Chrystelle & Colasse, Bernard.
Razgani, Hasnae, 2011. "Réseaux sociaux et compétence de l’auditeur de terrain : le cas du cabinet Audit & Co," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/7376 edited by David, Gilles & Cohen, Elie.
Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 14(1), pages 33-68., March.
Bugeja, Martin, 2011. "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, vol. 43(4), pages 278-293.
Gul, Ferdinand A. & Cheng, Louis T.W. & Leung, T.Y., 2011. "Perks and the informativeness of stock prices in the Chinese market," Journal of Corporate Finance, Elsevier, vol. 17(5), pages 1410-1429.
Choudhary, Preeti, 2011. "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 77-94.
Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K., 2011. "The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 95-114.
Tang Yuejun, 2011. "Audit fees, motivation of avoiding loss and opinion shopping," China Finance Review International, Emerald Group Publishing Limited, vol. 1(3), pages 241-261, July.
Saibal Ghosh, 2011. "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 26(4), pages 350-369, April.
- Ghosh, Saibal, 2010. "Firm Ownership Type, Earnings Management and Auditor Relationships: Evidence from India," MPRA Paper 30322, University Library of Munich, Germany.
Saibal Ghosh, 2011. "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(4), pages 350-369, April.
- Ghosh, Saibal, 2010. "Firm Ownership Type, Earnings Management and Auditor Relationships: Evidence from India," MPRA Paper 30322, University Library of Munich, Germany.
Maksim V. Mikheev & Lyubov A. Chaikovskaya, 2011. "Internal Control Standards as a Factor of the Audit Quality," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 105-112, July.
Lev N. Ovsyannikov, 2011. "Budget Expenditure Audit Norms and Practices," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 127-138, July.
Chih-shun Hsu, 2011. "Cpaâ€™S Duties Toward Fraud Detection And Reporting: Taiwan Regulations," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(3), pages 41-54.
Billard, Olivier & Ivaldi, Marc & Mitraille, Sébastien, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," TSE Working Papers 11-234, Toulouse School of Economics (TSE), revised 07 Jun 2012.
- Billard, Olivier & Ivaldi, Marc & Mitraille, Sébastien, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," IDEI Working Papers 674, Institut d'Économie Industrielle (IDEI), Toulouse, revised 07 Jun 2012.
- Ivaldi, Marc & Mitraille, SÃ©bastien & Billard, Olivier, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," CEPR Discussion Papers 8417, C.E.P.R. Discussion Papers.
Iacob Baciu, 2011. "Legal and Methodological Backgrounds of the Corporate Social Responsability in the Globalization Period," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(1-2), pages 47-51, March-Jun.
Christopher Bleibtreu & Ulrike Stefani, 2011. "Auditing, Consulting, and Audit Market Concentration," Working Paper Series of the Department of Economics, University of Konstanz 2011-28, Department of Economics, University of Konstanz.
Stolper, Anno, 2011. "The Credibility of Certifiers," Discussion Papers in Economics 12523, University of Munich, Department of Economics.
Elisabetta Gualandri & Enzo Mangone & Aldo Stanziale, 2011. "Internal Corporate Governance and the Financial Crisis: Lessons for Banks,Regulators and Supervisors," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance) 0029, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
Elisabetta Gualandri & Enzo Mangone & Aldo Stanziale, 2011. "Internal Corporate Governance and the Financial Crisis: Lessons for Banks,Regulators and Supervisors," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance) 11111, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
Tan, Fangfang & Yim, Andrew, 2014. "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
- Fangfang Tan & Andrew Yim, 2011. "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers can_strategic_uncertainty, Max Planck Institute for Tax Law and Public Finance.
Viral V. Acharya & Bart M. Lambrecht, 2015. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, vol. 28(9), pages 2534-2574.
- Viral V. Acharya & Bart M. Lambrecht, 2011. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," NBER Working Papers 17696, National Bureau of Economic Research, Inc.
- Lambrecht, Bart & Acharya, Viral, 2012. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers 8729, C.E.P.R. Discussion Papers.
Cardos Vasile - Daniel, 2011. "How Romanian Financial And Internal Auditors Acquire Accounting Information Systems Knowledge And Competences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 545-551, July.
Fulop Melinda Timea, 2011. "Corporate Governance-The Role And Application Of The Principle Of Transparency," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 616-621, July.
Dan Eugen Cosmin, 2011. "Enhancing Assets' Protection Through An Adequate Monitoring Of Internal Control System By Internal Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 491-497, December.
Danciu Radu & Deac Marius, 2011. "Issues Related To The Accounting Treatment Of The Tangible And Intangible Assets Depreciation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 498-502, December.
Fulop Melinda Timea & Tiron-Tudor Adriana & Span Georgeta Ancuta & Popa Irimie Emil, 2011. "Preference Of The Listed Entities Regarding The Selection Of The External Auditor," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 503-509, December.
Gherai Dana Simona, 2011. "Audit Expectation Gap In The Public Sector In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 510-516, December.
Tara Ioan Gheorghe, 2011. "The Going Concern - Theory And Practice In The Financial Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 631-635, December.
Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G., 2011. "Accounting For Sustainability: What Next? A Research Agenda," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 97-111, July.
Ionescu Iancu Octavian, 2011. "Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1016-1019, May.
Ionescu Iancu Octavian & Turlea Eugeniu, 2011. "Personal Factors That Influence Audit Manager’s Risk Behaviour," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1020-1022, May.
Lesconi Frumusanu Mihaela & Breuer Adela & Jurchescu Dorel, 2011. "Supervision of Applicants of the Structural Funds Finance Projects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1149-1153, May.
Marcu Niculina, 2011. "The Purpose of the Information Accounting System for the Process of Taking Investment Decisions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1208-1212, May.
Marcu Niculina, 2011. "Objectives and Principles in the Statutary Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1213-1217, May.
Pa?cu Ana-Maria, 2011. "The Accounting Information: between Handling and Audit Quality," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1604-1607, May.
Ristea Luminiþa & Trandafir Adina, 2011. "Going Concern after the Global Downturn," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1812-1817, May.
Þugui Valentina, 2011. "Implementation of International Standards on Auditing in the EU- Objective Necessity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2195-2200, May.
Þugui Valentina, 2011. "Emphasizing the Role of Financial Audit by World Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2201-2207, May.
Constantin Nicolae Vasile & Alexandru Georgiana, 2011. "Internal Audit and Risk Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 434-437, May.
Ducu Corina Maria & Maracine Mihaela Simona & Chirila Camelia, 2011. "Coordinates and Approaches in the Practice of Internal Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 678-679, May.
Alexandru Georgiana & Constantin Nicolae Vasile, 2011. "Internal Audit - Pillar of Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 69-72, May.
Dumitrescu Adelina, 2011. "The Efficiency of Internal Public Audit Activity for the Local Public Administration," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 702-705, May.
Durdureanu Corneliu & Cîndea Moise, 2011. "Performance Audit and its Role in Improving the Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 715-719, May.
Grosu Maria, 2011. "Corporate Responsibility and Control Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 878-883, May.
Grosu Maria, 2011. "Corporate Social Responsibility in Romania. Case Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 540-545, May.
Horga Maria-Gabriela, 2011. "The Necessity of Auditing Information Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 575-579, May.
Bogdan Răvaș, 2011. "The Role of the Internal Audit in the Tourism Unit’s Risk Management Process," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 215-222.
Vasile Dumitraș, 2011. "Improving the Quality of the Information Presented in Financial Statements by Using Information Technology," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 109-118.
Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS, 2011. "Concepts And Risks Related To Trademarks," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 23-36, December.
Simona-Silvana MARGINEAN, 2011. "Marketing Strategies Amid Prolonged Economic Crisis," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 55-70, December.
Govori, Fadil, 2011. "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë [Financial statements analysis: Users of financial ratios]," MPRA Paper 46707, University Library of Munich, Germany, revised 03 Apr 2013.
Tanko, Muhammad, 2011. "An Empirical Analysis of Audit Expectation Gap in Nigeria," MPRA Paper 49661, University Library of Munich, Germany.
Gencoglu, Umit Gucenme & Isseveroglu, Gulsun & Ertan, Yasemin, 2011. "Audit and Oversight of Audit in terms of Commerce Law of Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(1), pages 109-109, January.
Uyar, Ali & Gungormus, Ali Haydar, 2011. "Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(3), pages 1-33, July.
Ozer, Gokhan & Yilmaz, Emine, 2011. "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(4), pages 1-1, October.
IONESCU, Luminiţa, 2011. "Fraud, Corruption In The Private Sector And Internal Control Quality," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(1), pages 55-61.
ŢURLEA, Eugeniu & ŞERBAN, Mihaela & ALBERT, Valeria Maria, 2011. "The Absorption Of European Funds For The Romanian Environmental Sector," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(3), pages 11-17.
IONESCU, Luminiţa & POWER, Mary, 2011. "Internal Control, Corruption And Money Laundering," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(3), pages 91-97.
Dan Constantin TOFAN, 2011. "The Security Audit Within Information Systems," Proceedings of the 6-th International Conference on Knowledge Management: Projects, Systems and Technologies, Bucharest, October 27-28, 2011 18, Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies from Bucharest and "Carol I-st" National Defence University, Department for Management of the Defence Resources and Education.
Angela Broju (Petcu) & Lia Dorica Hususan (Dogaru), 2011. "General Arguments Concerning Financial Audit And Related Services," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 529-533.
Georgiana Susmanschi, 2011. "Internal Audit And Whistleblowing," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 636-640.
Andreas I. Nicolaou, 2011. "Supply of data assurance in electronic exchanges and user evaluation of risk and performance outcomes," Electronic Markets, Springer;IIM University of St. Gallen, vol. 21(2), pages 113-127, June.
.Reiner Quick & Matthias Sattler, 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 310-343, June.
Sharad Asthana & Rachana Kalelkar, 2011. "The Market For Audit Services And S&P 500 Index Clients," Working Papers 0022, College of Business, University of Texas at San Antonio.
Billard, Olivier & Ivaldi, Marc & Mitraille, Sébastien, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," IDEI Working Papers 674, Institut d'Économie Industrielle (IDEI), Toulouse, revised 07 Jun 2012.
- Billard, Olivier & Ivaldi, Marc & Mitraille, Sébastien, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," TSE Working Papers 11-234, Toulouse School of Economics (TSE), revised 07 Jun 2012.
- Ivaldi, Marc & Mitraille, SÃ©bastien & Billard, Olivier, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," CEPR Discussion Papers 8417, C.E.P.R. Discussion Papers.
Nino Serdarevic, 2011. "Accounting Policies And Financial Analysis Interdependences - Empirical Evidence," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 9(1), pages 17-30, June.
Niculae BADALAU, 2011. "Public Institutions And Internal Audit," HOLISTICA Journal of Business and Public Administration, Association Holistic Research Academic (HoRA), vol. 2(1), pages 9-17, January -.
Popp, Matthias, 2011. "Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik," Working Papers in Accounting Valuation Auditing 2011-3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Schrenker, Claudia, 2011. "Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse," Working Papers in Accounting Valuation Auditing 2011-4, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Klotz, Michael, 2011. "Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke," SIMAT Arbeitspapiere 03-11-011, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2010

Joshua Ronen, 2010. "Corporate Audits and How to Fix Them," Journal of Economic Perspectives, American Economic Association, vol. 24(2), pages 189-210, Spring.
Sandra Jankoviè & Gordana Ivankoviè & Mateja Jerman, 2010. "Harmonization Of Audit Regulation In The European Union – A Case Of Croatia And Slovenia," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 57, pages 3-14, november.
Atanasiu Pop & Claudia Urdari, 2010. "Statistical Instruments Used In The Audit Process," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 63-68, july.
Marieta Stanciu & Mădălina Mangra & Natalia Sperdea, 2010. "The Economic Growth And Development And The Natural Enviroment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(38), pages 172-179, May.
Assoc. Prof. Cosmin Fratostiteanu Ph.D, 2010. "A Brief Assessment Of Romania’S Competitive Level," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(38), pages 90-97, May.
Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D, 2010. "Audit and External Informational System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-10, May.
Lect. Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D, 2010. "Examining The Audit Clients Going Concern," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-12, May.
Florentina Popescu Ph. D, 2010. "Total income and sources of funding in public broadcasting – capabilities and pre-requisites for all this acretion," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-6, May.
Ec. Beleţu Elena Cristina, Ph.D. Student, 2010. "System Of Indicators Used For Analyzing Financial Balance At Dolj County Forestry Department," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-8, May.
Prof. Magdalena Mihai Ph. D & Prof. Constantin Staicu Ph. D & Anca Ciumag Ph. D Student, 2010. "Possibilities Of Initial Estimation And Further Validation Of Inside Control Risk," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(38), pages 500-506, May.
Assoc Prof. Marieta Stanciu Ph. D & Lect. Mădălina Mangra Ph. D & Assist. Natalia Sperdea Ph. D Student, 2010. "The Economic Growth And Development And The Natural Enviroment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(38), pages 1-7, May.
Szora Attila TAMAS, 2010. "The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 83-93, December.
Balasundaram Nimalathasan & Assoc. Prof. Ph.D Brabete Valeriu, 2010. "Association Between Critical,Creative Thinking And Problem Solving In Accounting Researches: An Overview," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14), pages 7-12, April.
Assoc. Prof. Ph.D Dragan Cristian & Lect. Ph.D Gherghinescu Oana, 2010. "Requirements Regarding The Independence Of Statutory Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14S), pages 18-23, April.
Assoc. Prof. Cristian Drăgan Ph.D & Lect. Oana Gherghinescu Ph.D & Student Adriana Iota, 2010. "Defining Elements In Setting The Objectives For The Statutory Audit Mission," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15), pages 28-34, November.
Tatiana DÄƒnescu & Ovidiu SpÄƒtÄƒcean & Paula Nistor & Andrea Cristina DÄƒnescu, 2010. "Assessing Going Concern Assumption By Using Rating Valuation Models Based Upon Analytical Procedures In Case Of Financial Investment Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-21.
Victor Munteanu & Marilena Zuca & Alice Å¢Ã®nÅ£Äƒ, 2010. "Internal Audit Regulations In Romania And Their Convergence To European Exigencies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-26.
Emil Irimie Popa & AncuÅ£a Georgeta Åžpan & Timea Melinda Fulop, 2010. "Qualitative Factors Of Materiality - A Review Of Empirical Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-27.
Adela Socol, 2010. "Significant Doubt About The Going Concern Assumption In Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-29.
Jurate Steponaviciute & Algis Zvirblis & Liudmila Zumeriene, 2010. "Analysis Of Audit Market And Audit Firms Activity In Lithuania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-30.
Attila Tamas Szora & Iulian Bogdan Dobra, 2010. "Considerations On Audit Of Group Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-31.
Eugeniu Å¢urlea & Aurelia ÅžtefÄƒnescu & Mihaela Mocanu, 2010. "Financial Audit In An Arena Context. An Analysis At The Meso-Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-32.
Emilia VASILE & Ion CROITORU, 2010. "Brainstorming - Evidence Collection Techniques In The Performance Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 3(19), pages 11-20, September.
Damien LEE & Issham ISMAIL & Daniela MITRAN, 2010. "Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 3(19), pages 65-73, September.
Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU, 2010. "Assets Restatement Model From The Natural Capital Maintenance Perspective," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 4(20), pages 71-80, December.
Daniel Botez, 2010. "Reading the New Standard ISA700," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
Gabriela-Felicia Ungureanu, 2010. "Organization of the Statutory Audit of Financial Statements in Romania," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
Elisa Dellarosa, 2010. "The new anti-money laundering body in a polycentric controls’ system," BANCARIA, Bancaria Editrice, vol. 12, pages 87-94, December.
Helio Fabio Ramírez Echeverry & Luis Eduardo Suárez Balaguera, 2010. "Los Contratos De Construcción En Colombia E Impacto Al Adoptar Estándares Internacionales De Información Financiera -Nic 11-," Revista Criterio Libre, Universidad Libre - Sede Principal, March.
Christine Noël Le maitre & Cathy Krohmer, 2010. "L’éthique est-elle (vraiment) une compétence clef des auditeurs légaux?," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 13(4), pages 75-100., December.
Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
Ariane Debourdeau, 2010. "Policer les énoncés, façonner la responsabilité des entreprises : les processus de codification et d'"enforcement" du reporting de développement durable," CSI Working Papers Series 019, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech.
Asuman Atik, Ph.D., 2010. "SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 19-32.
Diana Mostafa & Magda Hussien, 2010. "The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt," Working Papers 23, The German University in Cairo, Faculty of Management Technology.
Gärdfors, Bengt, 2010. "Bolagsrevisorn - En studie av revisionsverksamhet under sent 1800-tal och tidigt 1900-tal. Från frivillighet till lagreglering och professionalisering," Göteborg Papers in Economic History 13, University of Gothenburg, Unit for Economic History.
Benjamin E. Hermalin & Michael S. Weisbach, 2012. "Information Disclosure and Corporate Governance," Journal of Finance, American Finance Association, vol. 67(1), pages 195-234, February.
- Hermalin, Benjamin E. & Weisbach, Michael S., 2009. "Information Disclosure and Corporate Governance," Working Paper Series 2008-17, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- Hermalin, Benjamin E. & Weisbach, Michael S., 2010. "Information Disclosure and Corporate Governance," SIFR Research Report Series 76, Institute for Financial Research, revised 01 Jun 2011.
Hussein Ali Khasharmeh & Khaled Aljifri, 2010. "The Timeliness Of Annual Reports In Bahrain And The United Arab Emirates: An Empirical Comparative Study," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 4(1), pages 51-71.
Kathleen Dunne & Maria H. Sanchez, 2010. "One Hundred Years in Prison for $126 Millong Fraud," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 1(1), pages 73-80.
Nur İrem NUHOĞLU, 2010. "The Reaction and perception of financial stakeholders: Does the auditor name effect their decision? An experimental survey in an emerging market, Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 25(293), pages 33-68.
Anne Chwolka & Johanna Zwernemann, 2010. "Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?," FEMM Working Papers 100024, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
Mahdi Salehi & Mehdi Moradi, 2010. "Iranian Angle to Non-Audit Services: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 8(2), pages 123-144.
Bunget Ovidiu-Constantin & Dumitrescu Alin-Constantin & Dreve Raluca-Madalina, 2010. "Risk Management’S Importance And Role In Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 484-489, July.
CARDOS Vasile-Daniel, 2010. "How Financial Auditors Use Caats And Perceive Erp Systems?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 490-495, July.
Alin Ionel Ienciu & Vasile Daniel Cardos & Victor Octavian Muller, 2010. "Instruments That Are Needed To Ensure The Credibility Of Environmental Dislcosure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 522-527, July.
Span Georgeta Ancuta & Popa Irimie Emil & Fulop Melinda Timea & Pop Atanasiu, 2010. "The Background Of Professional Judgment Of Materialty In Statutory Audit Based On Qualitative Factors Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 585-588, July.
Stefanescu Cristina & Muresan Mariana & Bota-Avram Cristina, 2010. "Monitoring In Credit Institutions – Comparative Approach On Internal Control Systems – The Case Of Romania Vs. International Models Of Control," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 589-594, July.
Tara Ioan Gheorghe, 2010. "The Audit Of The European Funds - The Romania Case Particularities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 641-645, December.
Dana Simona Dragos, 2010. "Auditor´S Ethics In The Context Of Global Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 851-855, December.
Stirbu Dan & Moraru Maria & Popa Adina & Blidisel Rodica, 2010. "The "Credibility Crisis" Of Auditing Proffesion: An Empirical Study In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 912-918, December.
Markus Häfele, 2010. "Die Abschlussprüfung Deutscher Unternehmen Im Zeichen Der Wirtschaftskrise," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 6, pages 843-855.
Alexandru Georgiana, 2010. "Common points and particularities between financial audit and internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1399-1405, May.
Enache Tasica-Daniela & Ducu Corina & Stefan Petre, 2010. "The Internal Audit in Private Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1579-1581, May.
Ionescu Iancu Octavian, 2010. "The Larosiere Report - the Road to Financial Stability in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1653-1656, May.
Marcu Niculina & Ene Sebastian George, 2010. "The role of the audit report in the enterprise evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1675-1679, May.
Pepi Mitica, 2010. "Financial Modeling in the Investments Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1777-1780, May.
Lector univ.dr. Tinta Alice & Prof.univ.dr. Munteanu Victor & Lector univ.dr. Zuca Marilena, 2010. "Possibilities to Improve the Quality of Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1859-1865, May.
Professor PhD Turlea Eugeniu & PhD Student Mocanu Mihaela, 2010. "Resolving Ethical Dilemmas in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1871-1876, May.
Dobre Mirela, 2010. "Evolution of Internal Auditing in EU Member States," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 190-195, October.
Elefterie Liana & Ruse Elena, 2010. "Accounting and Audit Versus Global Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 215-217, October.
Ionescu Iancu Octavian, 2010. "Audit Manager Risk Behaviour in a Global Economy – a Research of the Theories on the Determinants of Risk Behaviour," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 377-379, October.
Ionescu Iancu Octavian & Mocanu Mihaela & Turlea Eugeniu, 2010. "The Importance of Auditor’s Professional Judgement in a Global Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 380-383, October.
Mitea Neluta, 2010. "The Accounting Profession – Guilty or Victim During the Current Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 482-487, October.
Mitea Neluta & Vlad Costica, 2010. "Unity and Uniqueness in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 488-493, October.
Pepi Mitica, 2010. "Modeling Financial Audit in the Services and Financial Investments Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 622-628, October.
Petre Mihaela Cosmina, 2010. "Performing Internal Control by Taking into Consideration the International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 629-632, October.
Mihai-Dorel Jurchescu & Nătăliţa-Mihaela Lesconi-Frumuşanu, 2010. "Internal Audit Comparative Analysis - Management Control Concepts," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(1), pages 129-136.
Tatiana Uţa & Narcisa Coman (Andrei-Coman), 2010. "Accounting Public Institutions From Classic To Modern," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(1), pages 363-370.
Ojo, Marianne, 2010. "Risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc," MPRA Paper 22125, University Library of Munich, Germany.
Yim, Andrew, 2010. "Fraud Detection and Financial Reporting and Audit Delay," MPRA Paper 27857, University Library of Munich, Germany.
Tan, Fangfang & Yim, Andrew, 2010. "Deterrence Effects of Auditing Rules: An Experimental Study," MPRA Paper 27859, University Library of Munich, Germany.
Saibal Ghosh, 2011. "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 26(4), pages 350-369, April.
- Ghosh, Saibal, 2010. "Firm Ownership Type, Earnings Management and Auditor Relationships: Evidence from India," MPRA Paper 30322, University Library of Munich, Germany.
Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
Fragniere, Emmanuel & Junod, Nathalie, 2010. "The Emergent Evolution of Human Risks in Service Companies Due to Control Industrialization: An Empirical Research," Journal of Financial Transformation, Capco Institute, vol. 30, pages 169-177.
IONESCU, Luminiţa, 2010. "Efficacy Of Internal Control And Controlling Business Risks," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 1(2), pages 29-37.
BRAGA, Viorica, 2010. "Business Continuity, A Constant Issue For Managers And Auditors," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 1(2), pages 173-182.
IONESCU, Luminiţa, 2010. "Corruption, Fraud And Internal Control," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 1(4), pages 123-129.
Valentin – Stelian BADESCU, 2010. "Public Internal Audit Law - A New Branch Of Law In Romania," Proceedings of the 5th International Conference on Knowledge Management: Projects, Systems and Technologies,Bucharest, November 12-13 2010 37, Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies and National Defence University "Carol I", Department for Management of the Defence Resources and Education.
Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010. "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, vol. 62(4), pages 394-421, June.
Alessandro Lombrano & Mario Ianniello, 2010. "The Failure of External Control on Public Utilities," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 17(1), pages 229-245, May.
Dennis M. Lopez & Pamela C. Smith, 2010. "Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence," Working Papers 0107, College of Business, University of Texas at San Antonio.
Christian Keuschnigg, 2010. "Die volkswirtschaftliche Bedeutung des Accounting," University of St. Gallen Department of Economics working paper series 2010 2010-03, Department of Economics, University of St. Gallen.
Gheorghe NISTOROIU, 2010. "Valuation Review for Financial Audit," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 5(1), pages 22-41.
Carlo BELLAVITE PELLEGRINI, & Laura PELLEGRINI & Emiliano SIRONI, 2010. "Why Do Italian Joint Stock Companies Adopt One or Two-Tier Board?," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, vol. 118(1), pages 3-25.
Kaya, Devrimi, 2010. "Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB," Working Papers in Accounting Valuation Auditing 2010-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Henselmann, Klaus & Klein, Martin & Raschdorf, Florian, 2010. "Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary," Working Papers in Accounting Valuation Auditing 2010-2, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian, 2010. "Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich," Working Papers in Accounting Valuation Auditing 2010-3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Henselmann, Klaus & Gutbier, Manuel, 2010. "Probleme des Insolvenzplanverfahrens," Working Papers in Accounting Valuation Auditing 2010-4, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Henselmann, Klaus & Klein, Martin & Wiese, Maren, 2010. "IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?," Working Papers in Accounting Valuation Auditing 2010-6, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Henselmann, Klaus & Schrenker, Claudia & Winkler, Nadine, 2010. "Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen," Working Papers in Accounting Valuation Auditing 2010-9, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Kaminski, Ingo, 2010. "Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung," SIMAT Arbeitspapiere 02-10-008, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2009

Sorin Domnişoru & Sorin Vînătoru & Daniel Goagără, 2009. "Internal Audit And Management Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(37), pages 226-233, May.
Adela SOCOL & Szora Attila TAMAS, 2009. "The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(10), pages 108-119, December.
Bogdan Iulian DOBRA, 2009. "The evaluation of the internal audit risk regarding public procurements," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 189-196, May.
Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel, 2009. "The Politics Of Financial Auditing," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 42-49, April.
Assoc. Prof. Ph.D Madalina Bogdan, 2009. "An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 61-64, April.
Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu, 2009. "The Necesity For Auditing The Financial-Accounting Activity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 20-28, NOVEMBER.
Assoc. Prof. Dragan Cristian Ph.D & Assoc. Prof. Brabete Valeriu Ph.D, 2009. "Demands And Controversies Regarding The Sphere Of Internal Audit Activities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 50-55, NOVEMBER.
Ovidiu Constantin Bunget & Alin Constantin Dumitrescu, 2009. "Detecting And Reporting The Frauds And Errors By The Auditor," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-11.
Dumitru Matis & Alina Beattrice Vladu & Laura Negrea, 2009. "Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-13.
Cristina BoÅ£a-Avram & Atanasiu Pop & Florin BoÅ£a-Avram, 2009. "The Future Perspectives Of The Internal Audit Function," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-19.
Tatiana DÄƒnescu & Ovidiu SpÄƒtÄƒcean, 2009. "Analytical Procedures Used In Financial Audit For The Valuation Of Portfolio Performances - Case Of Financial Investment Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-2.
Eugeniu Å¢urlea & Aurelia ÅžtefÄƒnescu, 2009. "Internal Audit And Risk Management In Public Sector Entities, Between Tradition And Actuality," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-20.
Dan Åžtirbu & Maria Moraru & Nicoleta Farcane & Rodica Blidisel & Adina Popa, 2009. "Fraud And Error. Auditors' Responsibility Levels," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-5.
Iulian Bogdan Dobra & Attila Szora Tamas, 2009. "The Public Internal Audit Committee In The Social Health Insurance Sector- A Necessity In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-54.
Starcea Dumitru, 2009. "Financial Audit and a Well Organized Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 309-312, May.
Ligia ANTONESCU & Mihail ANTONESCU, 2009. "The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 15-20.
Benjamin E. Hermalin & Michael S. Weisbach, 2012. "Information Disclosure and Corporate Governance," Journal of Finance, American Finance Association, vol. 67(1), pages 195-234, February.
- Hermalin, Benjamin E. & Weisbach, Michael S., 2009. "Information Disclosure and Corporate Governance," Working Paper Series 2008-17, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- Hermalin, Benjamin E. & Weisbach, Michael S., 2010. "Information Disclosure and Corporate Governance," SIFR Research Report Series 76, Institute for Financial Research, revised 01 Jun 2011.
Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
- Laux, Christian & Leuz, Christian, 2009. "The crisis of fair value accounting: Making sense of the recent debate," CFS Working Paper Series 2009/09, Center for Financial Studies (CFS).
Marco Pagano & Giovanni Immordino, 2012. "Corporate Fraud, Governance, and Auditing," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 1(1), pages 109-133.
- Giovanni Immordino & Marco Pagano, 2008. "Corporate Fraud, Governance and Auditing," CSEF Working Papers 203, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 26 Apr 2012.
- Marco Pagano & Giovanni Immordino, 2009. "Corporate Fraud, Governance and Auditing," EIEF Working Papers Series 0909, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2009.
- Pagano, Marco & Immordino, Giovanni, 2008. "Corporate Fraud, Governance and Auditing," CEPR Discussion Papers 7104, C.E.P.R. Discussion Papers.
Gheorghe V. Lepadatu & Mironela Pirnau, 2009. "Transparency in Financial Statements (IAS/IFRS)," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 101-108.
Bogdan Andrei Dumitrescu & Vasile Dedu, 2009. "The Estimation of the Equilibrium Real Exchange Rate for Romania," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 119-130.
Wouter Dutillieux & Marleen Willekens, 2009. "The Effect of Auditor Industry Specialization on Audit Pricing in Belgium," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(2), pages 129-146.
Ana PISLEAG, 2009. "Financial Audit Management," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 10(2), pages 121-128, November.
Jenny Stewart & Laura de Zwaan & Nava Subramaniam, 2009. "Internal audit involvement in Enterprise Risk Management," Discussion Papers in Accounting accounting:200902, Griffith University, Department of Accounting, Finance and Economics.
Jenny Stewart & Nava Subramaniam, 2009. "Internal audit independence and objectivity: a review of current literature and opportunities for future research," Discussion Papers in Accounting accounting:200903, Griffith University, Department of Accounting, Finance and Economics.
Jenny Stewart & Lois Munro, 2009. "External auditorsâ reliance on internal audit: the impact of sourcing arrangements and consulting activities," Discussion Papers in Accounting accounting:200904, Griffith University, Department of Accounting, Finance and Economics.
Van Campenhout, Geert & Van Caneghem, Tom, 2009. "Information Availability, Information Quality and the Financial Structure of Belgian SME's," Working Papers 2009/27, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
Nirosh Karuppu, 2009. "Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 63-74.
Hussein Ali Khasharmeh, 2009. "An Empirical Study Of Qualification And Criteria Required Of Public Auditors In Jordan," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 3(2), pages 8-39-48.
Andrew Yim, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
- Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
Rong-Ruey Duh & Wen-Chih Lee & Chi-Yun Hua, 2009. "Non-audit service and auditor independence: an examination of the Procomp effect," Review of Quantitative Finance and Accounting, Springer, vol. 32(1), pages 33-59, January.
Lawrence Brown & Marcus Caylor, 2009. "Corporate governance and firm operating performance," Review of Quantitative Finance and Accounting, Springer, vol. 32(2), pages 129-144, February.
Christian Leuz & Catherine Schrand, 2009. "Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock," NBER Working Papers 14897, National Bureau of Economic Research, Inc.
Palfi Cristina & Bota-Avram Cristina, 2009. "Information And Communication In Banks - Key Elements Of The Internal Control System – An Empirical Analysis Between Romanian, American And Canadian Models Of Control," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1091-1096, May.
Sabau Elena Monica & Sgardea Florinel Marian & Tutu Anca & Turlea Carmen, 2009. "Le Livre Des Risques – Instrument Efficace Dans L’Application De La Strategie D’Audit Interne Fonde Sur Les Risques (Risk Based Auditing)," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1158-1163, May.
Tara Ioan Gheorghe, 2009. "New Chalanges For The Financial Audit In The Context Of Measures To Surpass Economic-Financial Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 379-383, May.
Bota-Avram Cristina & Palfi Cristina, 2009. "Measuring And Assessment Of Internal Audit’S Effectiveness," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 784-790, May.
Dobroteanu Laurentiu & Dobroteanu Camelia Liliana & Ciolpan Daniela, 2009. "A Semiologic Approach To Audit Expectations Gap," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 906-912, May.
Oana Raluca Ivan, 2009. "European Standardization of Audit," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(4), pages 5-14.
Céline DU BOYS & Bruno TIBERGHIEN, 2009. "Réflexion Sur La Finalité Des Systèmes De Gouvernance D’Entreprises Et Leur Convergence," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 1-20, December.
Bunget, Ovidiu-Constantin, 2009. "The role of financial auditor in detecting and reporting fraud and error," MPRA Paper 12888, University Library of Munich, Germany, revised 20 Jan 2009.
Bunget, Ovidiu-Constantin, 2009. "Issues on the contribution of the accountancy profession to enhancing the quality of the environment business in Romania," MPRA Paper 12984, University Library of Munich, Germany, revised 24 Jan 2009.
Ojo, Marianne, 2009. "Limiting audit firms’ liability: A step in the right direction? (Proposals for a new audit liability regime in Europe revisited)," MPRA Paper 14878, University Library of Munich, Germany.
Bonache, Adrien & Moris, Karen & Maurice, Jonathan, 2009. "Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode [Risk of Reviews based on Benford Law in the Fashion Sector]," MPRA Paper 15352, University Library of Munich, Germany.
Bunget, Ovidiu-Constantin & David-Sobolevschi, Maria-Iulia, 2009. "Ethics and internal audit: whistleblowing issues," MPRA Paper 17312, University Library of Munich, Germany.
Bunget, Ovidiu-Constantin, 2009. "L’influence des evenements ulterieurs sur l’opinion de l’auditeur financier [The influence of subsequent events on the opinion of the financial auditor]," MPRA Paper 18180, University Library of Munich, Germany.
Bunget, Ovidiu-Constantin & David Sobolevschi, Iulia-Maria & Petcu, Monica, 2009. "Professional reasoning in expressing the auditor's opinion," MPRA Paper 18186, University Library of Munich, Germany.
Batiz-Lazo, Bernardo & Billings, Mark, 2009. "Accounting Regulation and Management Discretion in a British Building Society, Circa 1960," MPRA Paper 18805, University Library of Munich, Germany.
Ojo, Marianne, 2009. "Beyond the Financial Crisis: Addressing risk challenges in a changing financial environment," MPRA Paper 19118, University Library of Munich, Germany.
Ojo, Marianne, 2008. "Proposals For A New Audit Liability Regime In Europe," MPRA Paper 10068, University Library of Munich, Germany.
- Ojo, Marianne, 2009. "Proposals for a new audit liability regime in Europe," MPRA Paper 19242, University Library of Munich, Germany.
Ojo, Marianne, 2009. "Regulating non audit services: Towards a principles based approach to regulation," MPRA Paper 19408, University Library of Munich, Germany.
Căpuşneanu, Sorinel/I, 2009. "Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches," MPRA Paper 26920, University Library of Munich, Germany.
Andrew Yim, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
- Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
Dascalu, Doina Elena & Turlea, Eugeniu & Nicolae, Florina, 2009. "Internal Audit Quality - A Key Element For The Management Decision," Papers 2009/39, Osterreichish-Rumanischer Akademischer Verein.
MEDINTU Daniela, 2009. "Managing issues in risk assessment in auditing process," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(2 Special), pages 116-125, July.
GHERGHEL Monica, 2009. "International standards - vector for good practices in broadcasting organizations in Romania," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(2 Special), pages 235-240, July.
Roger Meuwissen & Reiner Quick, 2009. "Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte," Schmalenbach Journal of Business Research, Springer, vol. 61(4), pages 382-415, June.
Jeff P. Boone & Inder K. Khurana & K.K. Raman, 2009. "Impact of Job Complexity and Performance on CFO Compensation," Working Papers 0098, College of Business, University of Texas at San Antonio.
Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
- Laux, Christian & Leuz, Christian, 2009. "The crisis of fair value accounting: Making sense of the recent debate," CFS Working Paper Series 2009/09, Center for Financial Studies (CFS).
Christian Laux & Christian Leuz, 2010. "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, vol. 24(1), pages 93-118, Winter.
- Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc.
- Laux, Christian & Leuz, Christian, 2009. "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series 2009/22, Center for Financial Studies (CFS).
Henselmann, Klaus & Klein, Martin & Maier, Christian, 2009. "Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen," Working Papers in Accounting Valuation Auditing 2009-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Henselmann, Klaus & Roos, Benjamin, 2009. "IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?," Working Papers in Accounting Valuation Auditing 2009-2, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Henselmann, Klaus & Klein, Martin & Schmidt, Mark, 2009. "Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen," Working Papers in Accounting Valuation Auditing 2009-3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Henselmann, Klaus & Roos, Benjamin, 2009. "Behandlung von strategischen Beteiligungen im Einzelabschluss," Working Papers in Accounting Valuation Auditing 2009-4, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Fürst, Benedikt & Henselmann, Klaus & Klein, Martin, 2009. "Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen," Working Papers in Accounting Valuation Auditing 2009-5, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.

2008

Ana MORARIU & Tanti CERCEL & Gabriela Felicia CIOCODEI & Flavia STOIAN & Horatiu ROTARU, 2008. "Audit evidence – top argument for final audit opinion," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(36), pages 501-507, may.
Sorin DOMNISORU & Sorin VINATORU, 2008. "Considerations Regarding the Financial Audit of the Tangible Fixed Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1130-1140, May.
Magdalena MIHAI & Nicu MARCU, 2008. "Considerations Concerning the Sphere of the Activities of Internal Auditing," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1165-1171, May.
Gheorghe SUCIU, 2008. "Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1436-1443, May.
Sorinel Domnisoru & Sorin-Sandu Vinatoru, 2008. "Auditor independence, audit committee quality and internal control weaknesses," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(11), pages 7-12, November.
Lucia SucalÄƒ & Cristina Nistor, 2008. "A General View Over The Structural Funds In Tourism - Case Study Romania -," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-10.
Atanasiu Pop & Cristina BoÅ£a-Avram & Florin BoÅ£a-Avram, 2008. "The Relationship Between Internal And External Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-18.
Atanasiu Pop & Oana - Raluca Iosivan, 2008. "The Pricing Of Audit Services: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-21.
Tatiana DÄƒnescu & Ovidiu SpÄƒtÄƒcean, 2008. "Internal Audit For Financial Investment Companies - Assurance For Adequate Supervising Of Corporate Governence Principles," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-7.
Leontina BeÅ£ianu & Iuliana Georgescu, 2008. "Approaches Of Environmental Information Audit In Annual Reports," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-8.
Daniel Botez, 2008. "Challenges Of International Standards On Auditing In Global Crisis Context," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
Stoica Petrica, 2008. "External Audit Systems," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
Marco Pagano & Giovanni Immordino, 2007. "Optimal Regulation of Auditing," CESifo Economic Studies, CESifo Group, vol. 53(3), pages 363-388, September.
- Giovanni Immordino & Marco Pagano, 2005. "Optimal Regulation of Auditing," CSEF Working Papers 133, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 01 May 2007.
- Marco Pagano & Giovanni Immordino, 2007. "Optimal Regulation of Auditing," CESifo Working Paper Series 1980, CESifo.
Rosario López Gavira & José Ángel Pérez López & José Enrique Romero García, 2008. "La Publicación De Honorarios De Las Firmas De Auditoría En Espana: Un Análisis Empírico," Estudios Gerenciales, Universidad Icesi, November.
Clara Inés Pardo Martínez, 2008. "Los sistemas y las auditorías de gestión integral," Serie de Documentos en Economía y Violencia 6318, Centro de Investigaciones en Violencia, Instituciones y Desarrollo Económico (VIDE).
Efrén Danilo Ariza Buenaventura, 2008. "Transformaciones contextuales, disciplinares y del pensum de contaduría pública: un análisis relacional," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Orlando Albornoz & Elsi Jiménez, 2008. "Ciencia y desarrollo: evolución de la cultura y comunidad académica en Venezuela durante el gobierno de la revolución bolivariana socialista," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Raúl Sanabria Tirado & María Andrea Trujillo Dávila & Alexander Guzmán Vásquez, 2008. "Poder y estrategia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Marco Pagano & Giovanni Immordino, 2012. "Corporate Fraud, Governance, and Auditing," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 1(1), pages 109-133.
- Giovanni Immordino & Marco Pagano, 2008. "Corporate Fraud, Governance and Auditing," CSEF Working Papers 203, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 26 Apr 2012.
- Marco Pagano & Giovanni Immordino, 2009. "Corporate Fraud, Governance and Auditing," EIEF Working Papers Series 0909, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2009.
- Pagano, Marco & Immordino, Giovanni, 2008. "Corporate Fraud, Governance and Auditing," CEPR Discussion Papers 7104, C.E.P.R. Discussion Papers.
Mark Schelker, 2013. "Auditors and Corporate Governance: Evidence from the Public Sector," Kyklos, Wiley Blackwell, vol. 66(2), pages 275-300, May.
- Mark Schelker, 2008. "Auditors and Corporate Governance: Evidence from the Public Sector," CREMA Working Paper Series 2008-05, Center for Research in Economics, Management and the Arts (CREMA).
Charles Piot, 2008. "Concentration et compétitivité du marché de l'audit en France:une étude longitudinale 1997-2003," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 11(4), pages 31-63, December.
Griffin, Paul A. & Lont, David H. & Sun, Yuan, 2008. "Corporate Governance and Audit Fees: Evidence of Countervailing Relations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(1), pages 18-49.
Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
Sorin Domnisoru & Sorin Vinatoru, 2008. "The Financial Audit Complexity of The Fixed Assets," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 49-62.
Nicolas Berland & Catherine Chevalier & Samuel Sponem, 2008. "On ne gère bien que ce que l'on mesure," Post-Print hal-00340428, HAL.
Lengsfeld, Stephan & Wielenberg, Stefan, 2008. "Zur Herstellkostenuntergrenze des BilMoG," Hannover Economic Papers (HEP) dp-395, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
Ali ALP & Zafer SAYAR, 2008. "Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 23(267), pages 70-88.
Nur İrem Nuhoğlu & Deniz Parlak, 2008. "Types of audit opinions and financial performance indicators in an emerging market: Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 23(270), pages 90-110.
M. Fatih GÜNER & M. Ünsal MEMİŞ, 2008. "Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 23(271), pages 7-28.
F.Münevver YILANCI & Birol YILDIZ, 2008. "Control risk assessment in auditing: Artificial neural network approach," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 23(273), pages 119-132.
Tobias Uske, 2008. "Tournament Fever and the Perception of Strategic Uncertainty in Performance Contests," Jena Economics Research Papers 2008-057, Friedrich-Schiller-University Jena.
Karmen Rodman & Nada Trunk Sirca, 2008. "Ensuring Professionalism of the External Evaluation Commission: The Slovenian Case Study," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 6(3), pages 301-315.
Briciu Sorin & Sas Florentina, 2008. "Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1058-1064, May.
Matis Dumitru & Bota Avram Florin, 2008. "Study Regarding The Quality Of The True And Fair View Supplied By The Financial Statements From Financial Auditor'S Point Of View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1298-1309, May.
Ivan Ion & Surcel Traian & Amancei Cristian, 2008. "The It Audit - A Major Requirement For The Management Quality And Success In The European Business Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 4(1), pages 1397-1401, May.
Ghita Emil, 2008. "Remarks On The Importance And Necessity For Public Entities To Associate In Order To Perform Efficient Activities Of Internal Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 4(1), pages 265-268, May.
Ojo, Marianne, 2008. "Proposals For A New Audit Liability Regime In Europe," MPRA Paper 10068, University Library of Munich, Germany.
- Ojo, Marianne, 2009. "Proposals for a new audit liability regime in Europe," MPRA Paper 19242, University Library of Munich, Germany.
Collacciani, Hugo & Carrica, Juan Manuel & López Aranguren, Jorge Luis, 2008. "Acerca de la responsabilidad contractual del auditor externo de estados contables [About the contractual responsibility of the external auditor of financial statements]," MPRA Paper 12468, University Library of Munich, Germany.
Ojo, Marianne, 2008. "The role of the external auditor in bank regulation and supervision: A comparative analysis," MPRA Paper 15747, University Library of Munich, Germany, revised Jun 2009.
Ojo/Roedl, Marianne, 2008. "The role of the external auditor in bank regulation and supervision: A comparative analysis between the UK, Germany, Italy and the US (Third Edition: Financial Crises, Enron and Northern Rock)," MPRA Paper 36284, University Library of Munich, Germany, revised Jun 2009.
Cebula, Richard & Smith, Heather, 2008. "Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President," MPRA Paper 56785, University Library of Munich, Germany.
Michael R Ransom & David P. Sims, 2010. "Estimating the Firm's Labor Supply Curve in a "New Monopsony" Framework: Schoolteachers in Missouri," Journal of Labor Economics, University of Chicago Press, vol. 28(2), pages 331-355, April.
- Michael R. Ransom & David P. Sims, 2008. "Estimating the Firm's Labor Supply Curve in a "New Monopsony" Framework: School Teachers in Missouri," Working Papers 1108, Princeton University, Department of Economics, Industrial Relations Section..
- Ransom, Michael R. & Sims, David P., 2009. "Estimating the Firm's Labor Supply Curve in a "New Monopsony" Framework: School Teachers in Missouri," IZA Discussion Papers 4271, Institute of Labor Economics (IZA).
Marco Pagano & Giovanni Immordino, 2012. "Corporate Fraud, Governance, and Auditing," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 1(1), pages 109-133.
- Pagano, Marco & Immordino, Giovanni, 2008. "Corporate Fraud, Governance and Auditing," CEPR Discussion Papers 7104, C.E.P.R. Discussion Papers.
- Giovanni Immordino & Marco Pagano, 2008. "Corporate Fraud, Governance and Auditing," CSEF Working Papers 203, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 26 Apr 2012.
- Marco Pagano & Giovanni Immordino, 2009. "Corporate Fraud, Governance and Auditing," EIEF Working Papers Series 0909, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2009.
Christiane Pott & Theodore Mock & Christoph Watrin, 2008. "The effect of a transparency report on auditor independence: practitioners’ self-assessment," Review of Managerial Science, Springer, vol. 2(2), pages 111-127, July.
Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra.
Henselmann, Klaus & Kaya, Devrimi, 2008. "Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG [Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act]," Working Papers in Accounting Valuation Auditing 2008-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.

2007

Cristian Dragan & Nicu Marcu & Daniel Goagara, 2007. "Considerations On The Planning Of The Financial Audit Mission," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 43-50, November.
Dragan Cristian & Lect. Brabete Valeriu, 2007. "Considerations Regarding The Audit Verifications And The Procedures For Attaining Them," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9S), pages 41-46, May.
Eugeniu Turlea & Aurelia Stefanescu, 2007. "The Internal Audit As A Part Of The Risk Management Process In The Public Sector Entities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-26.
Marcel Ghita & Razvan Ghita, 2007. "Establishing The Dimensions Of The Internal Audit Compartment And The Way Of Elaborating The Risk Register," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-27.
Marcel Ghita & Sevastian Barbulescu & Razvan Ghita, 2007. "The Consultancy Or Counseling Assured By Internal Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-28.
Horatiu Rotaru, 2007. "Audit Risk, Materiality And The Professional Judgement Of The Auditor," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-42.
Horatiu Rotaru, 2007. "Business Administration Opinion Concerning The Use Of Accounting Software In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-43.
Vasile Dumitras, 2007. "The Premises Created By The Information Society For The Use Of The Information Technology And Communications In The External Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-47.
Razvan Ghita, 2007. "Implementing The Internal Control & Financial Management System," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-48.
Mihai Orzan, 2007. "Utilitatea sistemelor informatice de marketing," Revista de Marketing Online (Journal of Online Marketing), Bucharest University of Economic Studies, School of Marketing, vol. 1(1), pages 6-12, January.
Mihai Orzan, 2007. "Managementul riscurilor asociate instrumentelor de marketing online," Revista de Marketing Online (Journal of Online Marketing), Bucharest University of Economic Studies, School of Marketing, vol. 1(2), pages 3-16, April.
Alina Filip, 2007. "Particularitati ale auditului de marketing si analiza SWOT in sectorul financiar – bancar," Revista de Marketing Online (Journal of Online Marketing), Bucharest University of Economic Studies, School of Marketing, vol. 1(2), pages 42-48, April.
Mehmet Zeki Önal, 2007. "An Aggregated Information Technology Checklist for Operational Risk Management," Journal of BRSA Banking and Financial Markets, Banking Regulation and Supervision Agency, vol. 1(2), pages 49-76.
Juan Guillermo Correa Jaramillo, 2007. "Evolución histórica de los conceptos de responsabilidad social empresarial y balance social," Revista Semestre Económico, Universidad de Medellín, November.
RAMIREZ, Carlos, 2007. "Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970," HEC Research Papers Series 864, HEC Paris.
Azkue Irigoyen, Itziar, 2007. "Generoaren ikuspegitik auditore jarduelarien egoera Euskal Autonomia Erkidegoan eta Estatuan," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
Orencio Vázquez Oteo & Carlos Cordero Sanz, 2007. "Análisis empírico de la información emitida por las empresas del IBEX 35 en materia de responsabilidad social corporativa," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 65(02), pages 150-183.
José Mariano Moneva Abadía, 2007. "El marco de la información sobre responsabilidad social de las organizaciones," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 65(02), pages 284-317.
Martha Rosa López Toledo & Dunia García Lorenzo, 2007. "La Auditoría de Gestión, una necesidad impostergable de la administración moderna," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2007-11, November.
Juan Monterrey Mayoral & Amparo Sánchez-Segura, 2007. "Rotación y dependencia económica de los auditores: sus efectos sobre la calidad del resultado en las compañías cotizadas españolas," Investigaciones Economicas, Fundación SEPI, vol. 31(1), pages 119-159, January.
Tae G. Ryu & Chul-Young Roh, 2007. "The Auditor's Going-Concern Opinion Decision," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 6(2), pages 89-101, August.
Judith Avrahami & Werner Güth & Yaakov Kareev & Tobias Uske, 2007. "On the Incentive Effects of Uncertainty in Monitoring Agents - A Theoretical and Experimental Analysis," Jena Economics Research Papers 2007-093, Friedrich-Schiller-University Jena.
Arnaldo MAURI & Cesare CONTI, 2007. "Corporate financial risk management:governance e disclosure dopo IFRS 7," Departmental Working Papers 2007-022, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
Arnaldo MAURI & Cesare CONTI, 2007. "Corporate financial risk management:governance e disclosure dopo IFRS 7," Departmental Working Papers 2007-22, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
Bremert, Michael & Voeller, Dennis & Zein, Nicole, 2007. "Interdependencies between Elements of Governance and Auditing : Evidence from Germany," Papers 07-76, Sonderforschungsbreich 504.
Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications 07-59, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
Simons, Dirk & Zein, Nicole, 2007. "Audit market segmentation : the impact of mid-tier audit firms on competition," Papers 07-47, Sonderforschungsbreich 504.
Simons, Dirk, 2007. "Independence, low balling and learning effects," Papers 07-33, Sonderforschungsbreich 504.
Koch, Christopher & Schunk, Daniel, 2007. "The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion," Sonderforschungsbereich 504 Publications 07-04, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- Koch, Christopher & Schunk, Daniel, 2007. "The case for limited auditor liability : the effects of liability size on risk aversion and ambiguity aversion," Papers 07-04, Sonderforschungsbreich 504.
Rafael Franco Ruiz, 2007. "La profesión contable y los escándalos empresariales Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(8), pages 58-107, Diciembre.
Álvarez Alonso, José Ignacio, 2007. "La creación de los Comités de Auditoría en las Cajas de Ahorros españolas," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". 2007-17, Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto.
Marco Pagano & Giovanni Immordino, 2007. "Optimal Regulation of Auditing," CESifo Economic Studies, CESifo Group, vol. 53(3), pages 363-388, September.
- Giovanni Immordino & Marco Pagano, 2005. "Optimal Regulation of Auditing," CSEF Working Papers 133, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 01 May 2007.
- Marco Pagano & Giovanni Immordino, 2007. "Optimal Regulation of Auditing," CESifo Working Paper Series 1980, CESifo.
Ghosh, Saibal, 2007. "External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India," MPRA Paper 17142, University Library of Munich, Germany.
Noguchi, Masayoshi & Batiz-Lazo, Bernardo, 2007. "Reforming the Form of the Auditors’ Report: The Case of Building Societies, 1956-1960," MPRA Paper 3690, University Library of Munich, Germany.
D'Agosto, Elena, 2007. "Auditing Issues across Countries: an Explorative Approach to the Regulation Framework," MPRA Paper 50989, University Library of Munich, Germany.
D'Agosto, Elena, 2007. "Investor Protection and Corporate Performance: Comparing Auditing Issues across countries," MPRA Paper 50990, University Library of Munich, Germany.
JAWAB, Fouad & BOUAMI, Driss, 2007. "Contribution à la mise au point d'une démarche d'audit logistique. Application à une entreprise marocaine [Contribution to the development of a logistics audit approach. Application to a Moroccan c," MPRA Paper 85662, University Library of Munich, Germany, revised 2007.
David Procházka, 2007. "Institutional View of Accounting [Účetnictví pohledem institucionální ekonomie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(1), pages 11-29.
Mirela Claudia MITAC, 2007. "Internal Audit Classification," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 10(1), pages 60-67, July.
Suphi ASLANOĞLU & Seyfi YILDIZ, 2007. "Türkiye’de Kayıt dışı Ekonomi Olgusu, Bu Olguyu Azaltmaya Yönelik Çözüm Arayışları ve Bir Öneri: Rasyo Analizi Yoluyla Etkin Bir İnceleme Sisteminin Oluşturulması," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2007-2.
Jochen Bigus, 2007. "Die Sorgfaltsanreize des Wirtschaftsprüfers bei beschränkter Haftung," Schmalenbach Journal of Business Research, Springer, vol. 59(1), pages 61-86, February.
Sharad Asthana & Steven Balsam & Jagan Krishnan, 2007. "Audit Firm Reputation, Auditor Switches, And Client Stock Price Reactions: The Andersen Experience," Working Papers 0024, College of Business, University of Texas at San Antonio.
Koch, Christopher & Schunk, Daniel, 2007. "The case for limited auditor liability : the effects of liability size on risk aversion and ambiguity aversion," Papers 07-04, Sonderforschungsbreich 504.
- Koch, Christopher & Schunk, Daniel, 2007. "The Case for Limited Auditor Liability - The Effects of Liability Size on Risk Aversion and Ambiguity Aversion," Sonderforschungsbereich 504 Publications 07-04, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
- Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can Auditors Be Independent? - Experimental Evidence," Sonderforschungsbereich 504 Publications 07-59, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
Bösch, Martin & Heinig, Raik, 2007. "Der Verkauf von Non Performing Loans durch deutsche Kreditinstitute," Jena Contributions to Economic Research 2007,5, Ernst-Abbe-Hochschule Jena – University of Applied Sciences, Department of Business Administration.
Hölscher, Luise & Rosenthal, Johannes, 2007. "Leistungsmessung der Internen Revision," Frankfurt School - Working Paper Series 86, Frankfurt School of Finance and Management.

2006

Marcel Ghita, 2006. "Internal Auditors - A New Profession," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-10.
Marcel Ghita & Razvan Ghita, 2006. "System Attesting Internal Auditors In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-11.
Razvan Ghita, 2006. "Features Of Internal Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-12.
Ioan Oprean & Delia Oprean, 2006. "The Typology Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-21.
Larisa Loredana Beian Raducea, 2006. "Financial Control And Public Internal Audit In National Defense Military Units," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-31.
Turlea Eugeniu, 2006. "Investment Decision In Capital Market And The Role Of Auditing Accounting-Financial Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-43.
Eugeniu Turlea, 2006. "Performance Audit, Essential Element Of Improving The Management Of Public Sector Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-44.
Mariana Vlad, 2006. "Auditing The Credit Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-45.
Vuta Mihai & Vuta Mariana, 2006. "Qualitative Control Of Auditing," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-46.
Cibu (Jeflea) Dochita, 2006. "Applying Performance Audit In A Public Entity That Provides Public Services," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-5.
Crasoveanu (Oprean), 2006. "The Signification Limit, Decisional Factor In Financial Accounting Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-7.
Gheorghe CiochinÄƒ & Iuliana CiochinÄƒ, 2006. "European Court Of Auditors - Eu External Audit Institution," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-15.
Gheorghe Mirela, 2006. "Impact Of Information Technologies In Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-30.
Victor Munteanu, 2006. "The Use Of Materiality And Audit Risk When Planning And Managing The Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-41.
Ion Tanase & Magdalena Claudia Burcea, 2006. "The Harmonization Of Public Financial Audit With Acquis Communitarian," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-54.
Clara Inés Pardo Martínez, 2006. "Las certificaciones ISO 9001/2000 e ISO 14001/96 en Colombia," Serie de Documentos en Economía y Violencia 6319, Centro de Investigaciones en Violencia, Instituciones y Desarrollo Económico (VIDE).
Tadesse, Solomon, 2006. "The economic value of regulated disclosure: Evidence from the banking sector," Journal of Accounting and Public Policy, Elsevier, vol. 25(1), pages 32-70.
- Solomon Tadesse, 2006. "The Economic Value of Regulated Disclosure: Evidence from the Banking Sector," William Davidson Institute Working Papers Series wp875, William Davidson Institute at the University of Michigan.
Buccirossi, Paolo & Spagnolo, Giancarlo, 2006. "Leniency policies and illegal transactions," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1281-1297, August.
- Buccirossi, Paolo & Spagnolo, Giancarlo, 2005. "Leniency Policies and Illegal Transactions," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 74, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Spagnolo, Giancarlo & Buccirossi, Paolo, 2005. "Leniency Policies and Illegal Transactions," CEPR Discussion Papers 5442, C.E.P.R. Discussion Papers.
Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006. "The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management ERS-2006-031-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006. "The Impact of Client and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management ERS-2006-059-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
Antonio Falcó & Francisco Chinesta & Mariano González, 2006. "Model Reduction Methods In Option Pricing," Working Papers. Serie AD 2006-16, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
- Francisco Chinesta & Antonio Falcó & Mariano González, 2006. "Model Reduction Methods in Option Pricing," Post-Print hal-00289700, HAL.
İnci ELGİN, 2006. "Bağımsız denetim gözetim kurulları," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 21(245), pages 25-34.
Francisco Chinesta & Antonio Falcó & Mariano González, 2006. "Model Reduction Methods in Option Pricing," Post-Print hal-00289700, HAL.
- Antonio Falcó & Francisco Chinesta & Mariano González, 2006. "Model Reduction Methods In Option Pricing," Working Papers. Serie AD 2006-16, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
Cristina de Fuentes Barberá & María Consuelo Pucheta, 2006. "Incentivos De Las Empresas Cotizadas Españolas Para Crear Voluntariamente Comités De Auditoría," Working Papers. Serie EC 2006-08, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
Koch, Christopher & Schmidt, Carsten, 2006. "Disclosing Conflict of Interest - Does Experience and Reputation Matter?," Sonderforschungsbereich 504 Publications 06-10, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- Koch, Christopher & Schmidt, Carsten, 2006. "Disclosing conflict of interest : does experience and reputation matter?," Papers 06-10, Sonderforschungsbreich 504.
Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
Ojo, Marianne, 2006. "Avoiding Another Enron : The Role of the External Auditor in Financial Regulation and Supervision," MPRA Paper 1147, University Library of Munich, Germany.
Batiz-Lazo, Bernardo, 2006. "Changes in the depreciation of buildings in an English building society, circa 1959: financial and governance implications," MPRA Paper 4617, University Library of Munich, Germany.
Stukach, Victor & Daueshov, Marat, 2002. "Адаптация Хозяйствующих Субъектов Аграрной Сферы: Конъюнктурное Изучение, Государственное Регулирования, Информационная База [Adaptation of economic entities of the agrarian sphere: opportunistic s," MPRA Paper 79120, University Library of Munich, Germany, revised Dec 2015.
- Шумакова, Оксана & Стукач, Виктор, 2006. "Проблемно-Ориентированный Анализ Трансакционных Издержек В Аграрной Экономике Региона:Диагностика, Решения [Problem-oriented analysis of transaction costs in the agricultural economy of the region:," MPRA Paper 74280, University Library of Munich, Germany, revised 2014.
- Stukach, Victor & Judina, Elena, 2012. "Молочное Скотоводство Сельской Территории: Преимущества Кластерного Взаимодействия Организаций И Домашних Хозяйств В Производстве, Переработке, Маркетинге [Dairy cattle farming in rural areas: adva," MPRA Paper 77953, University Library of Munich, Germany, revised Sep 2012.
- Stukach, Victor & Stepanova, Tanyana & Hramzova, Natali, 2004. "Рынок Производственных Услуг В Сельском Хозяйстве: Инфраструктура; Платежеспособный Спрос; Сегментация; Интеграционные Модели; Кооперативы В Сфере Производственного И Агрохимического Обслуживания [," MPRA Paper 79225, University Library of Munich, Germany, revised Dec 2016.
- Шевченко, Елена & Стукач, Виктор, 2016. "Форсайт: Инструмент Исследования, Основа Формирования Государ-Ственной Стратегии [Foresight: a research tool, a basis of formation of the state strategy]," MPRA Paper 75177, University Library of Munich, Germany, revised 2016.
- Стукач, Виктор & Шумакова, Оксана & Помогаев, Виталий & Гришаев, Егор & Якубенко, Марина & Асташова, Екатерина & Самсонова, Юлия & Ушакова, Елена & Старовойтова, Наталья & Зинич, Алла & Ревякина, Юлия, 2002. "Инфраструктура Агропродовольственного Комплекса Региона: Новые Вызовы [The infrastructure of the agri-food complex of region: New Challenges]," MPRA Paper 73933, University Library of Munich, Germany, revised 2012.
Vladimír Králíček, 2006. "Regulation of Auditing in the Czech Republic [Regulace auditingu v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(3), pages 43-61.
Alexandru TASNADI & Diana Andreia HRISTACHE, 2006. "The audit of quality versus corporative communication," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 9(1), pages 79-84, July.
Tadesse, Solomon, 2006. "The economic value of regulated disclosure: Evidence from the banking sector," Journal of Accounting and Public Policy, Elsevier, vol. 25(1), pages 32-70.
- Solomon Tadesse, 2006. "The Economic Value of Regulated Disclosure: Evidence from the Banking Sector," William Davidson Institute Working Papers Series wp875, William Davidson Institute at the University of Michigan.
Koch, Christopher & Schmidt, Carsten, 2006. "Disclosing conflict of interest : does experience and reputation matter?," Papers 06-10, Sonderforschungsbreich 504.
- Koch, Christopher & Schmidt, Carsten, 2006. "Disclosing Conflict of Interest - Does Experience and Reputation Matter?," Sonderforschungsbereich 504 Publications 06-10, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
Löhr, Robert, 2006. "Tax Due Diligence bei Kreditinstituten: eine Betrachtung ausgewählter Bilanz- und GuV-bezogener Analysefelder bei der Ertragsbesteuerung," Wismar Discussion Papers 12/2006, Hochschule Wismar, Wismar Business School.

2005

Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank, vol. 19(2), pages 175-202.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, Center for Economic and Financial Research (CEFIR).
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, New Economic School (NES).
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," SciencePo Working papers Main hal-03595529, HAL.
Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank, vol. 19(2), pages 175-202.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," SciencePo Working papers Main hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, Center for Economic and Financial Research (CEFIR).
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, New Economic School (NES).
Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo, 2005. "Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 167-183, April.
Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño, 2005. "El empresario individual: situación actual y propuestas de actuación futuras," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 52, pages 201-217, August.
Dolores Tous Zamora & Antonio Manuel Ciruela Lorenzo, 2005. "Responsabilidad social y cultura en las sociedades cooperativas agrarias. Modelo general de balance social," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 53, pages 209-240, November.
Buccirossi, Paolo & Spagnolo, Giancarlo, 2006. "Leniency policies and illegal transactions," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1281-1297, August.
- Buccirossi, Paolo & Spagnolo, Giancarlo, 2005. "Leniency Policies and Illegal Transactions," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 74, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Spagnolo, Giancarlo & Buccirossi, Paolo, 2005. "Leniency Policies and Illegal Transactions," CEPR Discussion Papers 5442, C.E.P.R. Discussion Papers.
Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 8(2), pages 131-171, June.
- Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Working Papers CREGO 1050602, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Post-Print halshs-00008416, HAL.
Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 8(2), pages 131-171, June.
- Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Post-Print halshs-00008416, HAL.
- Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Working Papers CREGO 1050602, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Carlos, RAMIREZ, 2005. "Making things visible : audit quality control in the UK and the definition of the professional order," HEC Research Papers Series 812, HEC Paris.
Speklé, R.F. & van Elten, H.J. & Kruis, A.M., 2005. "Sourcing of Internal Auditing: An Empirical Study," ERIM Report Series Research in Management ERS-2005-046-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank, vol. 19(2), pages 175-202.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," SciencePo Working papers Main hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, New Economic School (NES).
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, Center for Economic and Financial Research (CEFIR).
Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 8(2), pages 131-171, June.
- Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Working Papers CREGO 1050602, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Post-Print halshs-00008416, HAL.
Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank, vol. 19(2), pages 175-202.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, Center for Economic and Financial Research (CEFIR).
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," SciencePo Working papers Main hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, New Economic School (NES).
Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank Group, vol. 19(2), pages 175-202.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, Center for Economic and Financial Research (CEFIR).
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," SciencePo Working papers hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Sciences Po publications info:hdl:2441/5q3gpbfo7i8, Sciences Po.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, New Economic School (NES).
Belén González Díaz, 2005. "La actuación de los órganos de control externo en la fiscalización de las universidades públicas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 172(1), pages 145-177, June.
F. Gerard Adams & Jean C. Bedard & Karla M. Johnstone, 2005. "Information Asymmetry and Competitive Bidding in Auditing," Economic Inquiry, Western Economic Association International, vol. 43(2), pages 417-425, April.
Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank, vol. 19(2), pages 175-202.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," SciencePo Working papers Main hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, New Economic School (NES).
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, Center for Economic and Financial Research (CEFIR).
Mirela Claudia MITAC, 2005. "The Banks’ Auditors and Supervisors Relations. The Bank’ Audit Rsks," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 118-136, July.
Annette G. Köhler, 2005. "Audit Committees in Germany – Theoretical Reasoning and Empirical Evidence," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 57(3), pages 229-252, July.
Marco Pagano & Giovanni Immordino, 2007. "Optimal Regulation of Auditing," CESifo Economic Studies, CESifo Group, vol. 53(3), pages 363-388, September.
- Giovanni Immordino & Marco Pagano, 2005. "Optimal Regulation of Auditing," CSEF Working Papers 133, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 01 May 2007.
- Marco Pagano & Giovanni Immordino, 2007. "Optimal Regulation of Auditing," CESifo Working Paper Series 1980, CESifo.
Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," The World Bank Economic Review, World Bank, vol. 19(2), pages 175-202.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," SciencePo Working papers Main hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Sciences Po publications info:hdl:2441/5q3gpbfo7i8, Sciences Po.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers through In-Kind Payments: Theory and Evidence from Russia," Post-Print hal-03595529, HAL.
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, New Economic School (NES).
- Guido Friebel & Sergei Guriev, 2005. "Attaching Workers Through In-kind Payments: Theory and Evidence from Russia," Working Papers w0057, Center for Economic and Financial Research (CEFIR).

2004

Austen, Lizabeth A. & Eilifsen, Aasmund & Messier Jr., William F., 2004. "Auditor Detected Misstatements and the Effect of Information Technology," Discussion Papers 2004/1, Norwegian School of Economics, Department of Business and Management Science.
Eilifsen, Aasmund & Quick, Reiner, 2004. "Enforcement der Wirtschaftsprüfer," Discussion Papers 2004/3, Norwegian School of Economics, Department of Business and Management Science.
Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart, 2004. "The Demand Attributes of Assurance Services and the Role of Independent Accountants," Discussion Papers 2004/4, Norwegian School of Economics, Department of Business and Management Science.
Hvide, Hans K., 2004. "A Theory of Certification with an Application to the Market for Auditing Services," Discussion Papers 2004/10, Norwegian School of Economics, Department of Business and Management Science.
Silvia Vignetti & Alessandro Valenza & Cristina Castelli, 2004. "Effectiveness evaluation of the ICE (Italian institute of foreing trade) promotional programme: case study," Working Papers 200907, CSIL Centre for Industrial Studies.

2003

Margarita Lambova, 2003. "Problems of the Exactness of the Statistical Evaluation in the Dichotomic Case of the Audit Check," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 120-145.
Athanassios P. Bellas, 2003. "Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 131-142, July - De.
Elisabeth Combes-Thuelin & Lionel Escaffre, 2003. "Financial reporting: performance and fair value. The case of the European banking sector," Post-Print halshs-00150784, HAL.
- Elisabeth Combes-Thuelin & Lionel Escaffre, 2003. "Financial Reporting: Performance And Fair Value The Case Of The European Banking Sector," Post-Print hal-00769380, HAL.

2002

Graafland, J.J., 2002. "Sourcing ethics in the textile sector: The case of C&A," MPRA Paper 20769, University Library of Munich, Germany.

2001

2000

Erickson, M & Mayhew, BW & Felix, WL, 2000. "Why do audits fail? Evidence from Lincoln Savings and Loan," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 165-194.
Ettredge, ML & Simon, DT & Smith, DB & Stone, MS, 2000. "The effect of the external accountant's review on the timing of adjustments to quarterly earnings," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 195-207.
Holder-Webb, LM & Wilkins, MS, 2000. "The incremental information content of SAS No. 59 going-concern opinions," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 209-219.
Hackenbrack, K & Jensen, KL & Payne, JL, 2000. "The effect of a bidding restriction on the audit services market," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 355-374.
Casadesús Fa, Martí & Heras-Saizarbitoria, Iñaki & Ochoa Laburu, Carlos, 2000. "Implantación de la normativa ISO 9000 en las Comunidades Autónomas de Cataluña y el País Vasco: conclusiones de dos estudios empíricos," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
Cebula, Richard & Saltz, Ira, 2000. "An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980," MPRA Paper 50559, University Library of Munich, Germany.

1999

Brown, CE & Peecher, ME & Solomon, I, 1999. "Auditors' hypothesis testing in diagnostic inference tasks," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 1-26.
Caplan, D, 1999. "Internal controls and the detection of management fraud," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 101-117.
Phillips, F, 1999. "Auditor attention to and judgments of aggressive financial reporting," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 167-189.
Solomon, I & Shields, MD & Whittington, OR, 1999. "What do industry-specialist auditors know?," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 191-208.
Tan, HT & Kao, A, 1999. "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 209-223.
Willenborg, M, 1999. "Empirical analysis of the economic demand for auditing in the initial public offerings market," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 225-238.
Bhattacharjee, S & Kida, T & Hanno, DM, 1999. "The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 83-100.
Zimbelman, MF & Waller, WS, 1999. "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 135-155.
Bloomfield, R, 1999. "Discussion of an experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 157-165.
Demski, JS & Frimor, H, 1999. "Performance measure garbling under renegotiation in multiperiod agencies," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 187-214.
Lambert, RA, 1999. "Discussion of performance measure garbling under renegotiation in multi-period agencies," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 215-221.

1998

Louwers, TJ, 1998. "The relation between going-concern opinions and the auditor's loss function," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 143-156.
Blackwell, DW & Noland, TR & Winters, DB, 1998. "The value of auditor assurance: Evidence from loan pricing," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 57-70.
Bockus, K & Gigler, F, 1998. "A theory of auditor resignation," Journal of Accounting Research, Wiley Blackwell, vol. 36(2), pages 191-208.
Malles Fernández, Eduardo, 1998. "El auditor y la valoración de las existencias en la empresa," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.

1973

Reilly, Fk & Stettler, Hf, 1973. "Factors Influencing Success On Cpa Examination," Journal of Accounting Research, Wiley Blackwell, vol. 10(2), pages 308-321.
Hubbard, Td & Strawser, Rh, 1973. "Test Of A Model For Integrating Sampling Objectives In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 10(2), pages 404-406.
Kinney, Wr, 1973. "Auditors Sampling Objectives - 4 Or 2," Journal of Accounting Research, Wiley Blackwell, vol. 10(2), pages 407-412.
Ijiri, Y & Kaplan, Rs, 1973. "Auditors Sampling Objectives - 4 Or 2 - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10(2), pages 413-416.
Kaplan, Rs, 1973. "Stochastic Model For Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 11(1), pages 38-46.

1972

Zeff, Sa, 1972. "Chronology Of Significant Developments In Establishment Of Accounting Principles In United-States, 1926-1972," Journal of Accounting Research, Wiley Blackwell, vol. 10(1), pages 217-227.
Guérin, Michel & Pouget, Jean, 1972. "Théorie des graphes, participation réciproque et consolidation [Graphs theory, reciprocal stockholding in accounting consolidation]," MPRA Paper 74388, University Library of Munich, Germany.

1971

Ball, R, 1971. "Index Of Empirical Research In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 1-31.
Ijiri, Y & Kaplan, Rs, 1971. "Model For Integrating Sampling Objectives In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 73-87.
Fogelber.G, 1971. "Interim Income Determination - Examination Of Effects Of Alternative Measurement Techniques," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 215-235.
Loeb, Se, 1971. "Survey Of Ethical Behavior In Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 287-306.
Ross, Tl & Bomeli, Ec, 1971. "Comment On Accountants Job Satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 9(2), pages 383-388.

1970

Lev, B, 1970. "Informational Approach To Aggregation In Financial Statements - Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 8(1), pages 78-94.
Bernhardt, I & Copeland, Rm, 1970. "Some Problems In Applying An Information Theory Approach To Accounting Aggregation," Journal of Accounting Research, Wiley Blackwell, vol. 8(1), pages 95-98.

1969

Strawser, Rh & Ivancevich, Jm & Lyon, Hl, 1969. "Note On Job Satisfaction Of Accountants In Large And Small Cpa Firms," Journal of Accounting Research, Wiley Blackwell, vol. 7(2), pages 339-345.

1968

Zald, Mn, 1968. "Horizons For A Profession - Common Body Knowledge For Certified Public Accountants - Roy,Rh And Macneill,Jh," Journal of Accounting Research, Wiley Blackwell, vol. 6(1), pages 130-140.
Lev, B, 1968. "Aggregation Problem In Financial Statements - Informational Approach," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 247-261.
Neumann, F, 1968. "Auditing Standard Of Consistency," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 1-17.
Keller, Tf, 1968. "Auditing Standard Of Consistency - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 18-22.
Olson, No, 1968. "Auditing Standard Of Consistency - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 23-26.

1966

Bourn, Am, 1966. "Training For Accountancy Profession In England And Wales," Journal of Accounting Research, Wiley Blackwell, vol. 4(2), pages 213-223.
Churchill, Nc, 1966. "Audit Recommendations And Management Auditing - Case Study And Some Remarks," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 128-151.
Mautz, Rk, 1966. "Audit Recommendations And Management Auditing - Case Study And Some Remarks - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 152-156.
Weston, Ft, 1966. "Audit Recommendations And Management Auditing - Case Study And Some Remarks - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 157-159.

1965

Mcrae, Tw, 1965. "Accountancy Training In Scotland," Journal of Accounting Research, Wiley Blackwell, vol. 3(2), pages 255-260.

1964

Hicks, El, 1964. "Materiality," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 158-171.

1963

Davis, Gb, 1963. "The Application Of Network Techniques (Pert/Cpm) To The Planning And Control Of An Audit," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 96-101.

0

Darko Dachevski & Barry Ackers, 2024. "The Guiding Reasons Why Public Interest Entities in Europe Elect a Particular Audit Firm and Auditors versus the Cost of the Audit," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 6(1), pages 12-33, May.
Гл. Ас. Д-Р Михаил Мусов, 0. "Общественият Договор На Счетоводството Част I: Ангажиментите На Одиторската Професия," ICPA Articles, Institute of Certified Public Accountants, vol. 0(списание), pages 1-13.
Гл. Ас. Д-Р Михаил Мусов, 0. "Общественият Договор На Счетоводството Част Ii: Ангажиментите На Висшето Счетоводно Образование," ICPA Articles, Institute of Certified Public Accountants, vol. 0(списание), pages 1-13.
Kusano, Masaki & Sakuma, Yoshihiro, 2019. "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 53-68.
- Masaki KUSANO & Yoshihiro SAKUMA, 2018. "Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan," Discussion papers e-18-004, Graduate School of Economics , Kyoto University.
Mohammad Nurunnabi & Monirul Alam Hossain & Saad A. Al-Mosa, 2016. "Ceci n'est pas une pipe! Corporate Governance practices under two political regimes in Bangladesh: A political economy perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(4), pages 329-363, November.
Abiot Tessema & Moo Sung Kim & Jagadish Dandu, 2018. "The impact of ownership structure on earnings quality: the case of South Korea," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(3), pages 129-141, August.
Slavko ?odan, 0000. "Can Accrual-based Metrics Indicate Material Accounting Misstatements? Evidence on Audit Adjustments," Proceedings of Economics and Finance Conferences 14416287, International Institute of Social and Economic Sciences.
Oliver Henk, 0. "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 0, pages 1-35.
Markus Widmann & Florian Follert & Matthias Wolz, 0. "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants," Management Review Quarterly, Springer, vol. 0, pages 1-35.
TINA M. Ashok K. Lalwani & David H. Silvera & Kent B. Monroe, 2012. "Price Promotion (In)consistency and Consumers’ Brand Evaluations: The Role of Reference Prices," Working Papers 0022, College of Business, University of Texas at San Antonio.
TINA M. Jose Vega & Dennis M. López, 2012. "Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees," Working Papers 0023, College of Business, University of Texas at San Antonio.
Sattar A. Mansi & Yaxuan Qi & John K. Wald, 2011. "Debt Covenants, Bankruptcy Risk, and Issuance Costs," Working Papers 0024, College of Business, University of Texas at San Antonio.
Jeff P. Boone & Inder K. Khurana & K.K. Raman, 2009. "Impact of Job Complexity and Performance on CFO Compensation," Working Papers 0098, College of Business, University of Texas at San Antonio.
Dennis M. Lopez & Pamela C. Smith, 2010. "Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence," Working Papers 0107, College of Business, University of Texas at San Antonio.

Baker Charles Richard, 2012. "Review of "Accounting Ethics and the Near Collapse of the World's Financial System", by Michel Pakaluk and Mark Cheffers (Allen David Press, Sutton Massachusetts, 2011)," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(1), pages 1-4, March.
Williams Paul F., 2012. "An Argument on Behalf of Pakaluk and Cheffers' Contention," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(1), pages 1-4, March.
Kleinman Gary & Anandarajan Asokan & Palmon Dan, 2012. "Who's to Judge? Understanding Issues of Auditor Independence Versus Judicial Independence," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(1), pages 1-52, August.
Iwasaki, Ichiro & 岩﨑, 一郎 & イワサキ, イチロウ, 2010. "Economic Transition, Firm Organization, and Internal Control Determinants of Audit Structure in Russian firms," RRC Working Paper Series 27, Russian Research Center, Institute of Economic Research, Hitotsubashi University.

Browse Econ Literature

More features

Research classified by Journal of Economic Literature (JEL) codes

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

1995

1994

1993

1992

1991

1990

1989

1988

1987

1986

1985

1984

1983

1982

1981

1980

1979

1978

1977

1976

1975

1974

1973

1972

1971

1970

1969

1968

1966

1965

1964

1963

0

More services and features

MyIDEAS

Author registration

Rankings

RePEc Genealogy

RePEc Biblio

MPRA

New papers by email

EconAcademics

Plagiarism

About RePEc

RePEc home

Blog

Help/FAQ

RePEc team