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Research classified by Journal of Economic Literature (JEL) codes

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M49: Other

This topic is covered by the following reading lists:

Mondialisation

2025

Buchetti, Bruno & Arduino, Francesca Romana & Perdichizzi, Salvatore, 2025. "A literature review on corporate governance and ESG research: Emerging trends and future directions," International Review of Financial Analysis, Elsevier, vol. 97(C).

2024

Elena STĂNCIULESCU & Mihai VUȚĂ & Maria Teodora VUȚĂ, 2024. "Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 18-27, October.
Liviu Marian MATAC & Florentina PANTAZI & Paul-Tiberius COMAN & Maria BOLBOCEANU, 2024. "The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 2-6, October.
Bogdan Cosmin GOMOI, 2024. "Financial Management and Analysis Features at Operating Cycle Level," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 28-40, October.
Lucian CERNUȘCA, 2024. "Redirecting Amounts from Tax Owed by Companies for Sponsorships," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 41-49, October.
Mary PHIRI & Newman WADESANGO, 2024. "Assessing the Influence of Green Accounting Practices on Mining Companies’ Financial Outcomes," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 50-63, October.
Claudia-Florina BOTAR, 2024. "The Impact of “Troubled Times” on Economic and Financial Legislation in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(10), pages 7-17, October.
Bogdan Cosmin GOMOI, 2024. "Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 19-28, November.
Florinel Marian SGÂRDEA & Liviu Marian MATAC & Maria BOLBOCEANU & Paul-Tiberius COMAN, 2024. "The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 2-10, November.
Lucian CERNUȘCA, 2024. "Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 36-46, November.
Munashe T. ZIYAMBI & Newman WADESANGO, 2024. "Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 58-73, November.
Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 1-13, February.
Ioan MINDA, 2024. "Forensic Accounting, a Viable Solution for Economic Security," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 23-28, February.
Elena STĂNCIULESCU, 2024. "Guarantee-Return System for Nonreusable Primary Packaging," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(2), pages 29-37, February.
Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 1-15, March.
Nicolae BOBIȚAN & Diana DUMITRESCU, 2024. "Forensic Accounting: The Emergence and Evolution of a Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(3), pages 16-24, March.
Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(6), pages 41-53, June.
Robert-Aurelian ȘOVA & Adriana Florina POPA, 2024. "Sustainability Reporting and the Impact on Accounting Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 1-5, July.
Elena STĂNCIULESCU, 2024. "Offences Removed from the Scope of the Prevention Law," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 27-35, July.
Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 36-50, July.
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.
Luana COSĂCESCU, 2024. "Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 12-21, August.
Nicolae BOBIȚAN & Diana DUMITRESCU, 2024. "Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 2-11, August.
Elena STĂNCIULESCU, 2024. "Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 31-39, August.
Bogdan Cosmin GOMOI, 2024. "Financial Management of a Company in the Pharmaceutical Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 11-24, September.
Cristina NICOLAESCU & Monica VERESS, 2024. "Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 2-10, September.
Bartłomiej Lisicki & Aleksandra Szewieczek, 2024. "Wpływ płci i wykształcenia średniego na wyniki nauczania rachunkowości na poziomie akademickim na tle pandemii COVID-19," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 2, pages 209-228.
Sandra Jankovic & Katarina Poldrugovac & Emanuel Tutek, 2024. "Competitive Pricing Â€“ Ways To Maximise Hotel Revenue," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 33(1), pages 135-148, june.
Yuliia Klius & Maryna Melnik2 & Denys Fomenko, 2024. "The Role Of The Accounting Aspect Of Innovative Activities Of Regional Enterprises In Ensuring Their Economic Sustainability," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 10(1).
NELEA Chirilov, 2024. "Perfectioning Of Analysis Of The Earnings Per Share Intended For Fundamenting Economic Decisions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 76(1), pages 76-84, March.
Aponte López, Andrés Camilo, 2024. "Governance bodies in the family business: a bibliometric study," Revista Tendencias, Universidad de Narino, vol. 25(2), pages 219-246, July.
Kamilah Ahmad, 2024. "The Influence of Financial Literacy, Risk Orientation and Qualified Accountants on Performance in Micro, Small and Medium Enterprises: The Mediating Role of Management Accounting," International Review of Management and Marketing, Econjournals, vol. 14(6), pages 317-324, October.
Black, Dirk & Neururer, Thaddeus, 2024. "Do analysts provide information about other comprehensive income in book value forecasts for financial firms?," Advances in accounting, Elsevier, vol. 64(C).
Almeida, Jose Elias & Kale, Devendra, 2024. "Firm life cycle and accrual quality," Advances in accounting, Elsevier, vol. 67(C).
Xia, Yanchun & Wong, Sonia & Xin, Qingquan, 2024. "Auditor choice in reverse mergers: Evidence from China," 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).
Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024. "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, vol. 63(C).
Long, Wenbin & Wu, Huiying & Li, Lidan & Ying, Sammy Xiaoyan & Li, Sihai, 2024. "Mixed-ownership structure, non-state-blockholder coalition, and tax avoidance," International Review of Financial Analysis, Elsevier, vol. 91(C).
Hossain, Md Miran & Mammadov, Babak & Vakilzadeh, Hamid, 2024. "Friends in media: Implications of media connections for analyst forecast optimism," International Review of Financial Analysis, Elsevier, vol. 93(C).
Datta, Sudip & Gruskin, Mark & Iskandar-Datta, Mai, 2024. "Auditor certification and long-run performance of IPO stocks," Journal of Financial Stability, Elsevier, vol. 70(C).
Al-Fakir Al Rabab’a, Eltayyeb & Rashid, Afzalur & Shams, Syed & Bose, Sudipta, 2024. "Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(2).
Hanna Czaja-Cieszyńska & Dominika Kordela & Zanete Garanti, 2024. "Banking Sector and ESG Scoring: European Union Overview," Contemporary Studies in Economic and Financial Analysis, in: Exploring ESG Challenges and Opportunities: Navigating Towards a Better Future, volume 116, pages 175-195, Emerald Group Publishing Limited.
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.
Oana Ramona Glont, 2024. "The Impact of Improvement the Degree of Digitization of Financial and Business Activities on Socio-Economic Structures in Romania," Journal of Financial Studies, Institute of Financial Studies, vol. 16(9), pages 111-118, May.
Jia Qi Cheong, 2024. "Income Inequality by Gender in Malaysia," GATR Journals afr230, Global Academy of Training and Research (GATR) Enterprise.
Alpha Nur Setyawan Pudjono, 2024. "Examining the Causal Relationships of Balanced Scorecard Perspectives on Organizational Performance Improvement: A Case Study from the Indonesian Public Sector," GATR Journals afr232, Global Academy of Training and Research (GATR) Enterprise.
Hasnah Shaari, 2024. "Value Relevance of Fair Value Measurement on Investment Property: Malaysian Evidence," GATR Journals afr234, Global Academy of Training and Research (GATR) Enterprise.
Rabia Bashir, 2024. "Determining the nexus between Dynamic Working Capital Management and Operational Efficiency in Emerging Southeast Asia," GATR Journals jfbr224, Global Academy of Training and Research (GATR) Enterprise.
Gamze Sevimli Örgün, 2024. "Bibliometric Analysis of Articles Published in the Journal of Accounting Institute," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 25-37, July.
Shiyan Yin & Kai Yao & Thanaset Chevapatrakul & Rong Huang, 2024. "Reduced disclosure and default risk: analysis of smaller reporting companies," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 355-395, July.
M N, Nikhil & S Shenoy, Sandeep & Chakraborty, Suman & Abhilash, Abhilash, 2024. "Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review," MPRA Paper 122321, University Library of Munich, Germany, revised 23 Aug 2024.
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.
Lucian Gheorghe NÄ‚STASE & Dumitru BEJINARIU & Florin RADU, 2024. "Emerging Solutions For Integrating Blockchain Technology Into The Financial-Accounting Information Flow," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 13(1), pages 1-10, iulie.
Méndez-Morales, Alberto & Anzola-Morales, Camilo & Ruiz-Acosta, Liliana Elizabeth & Camargo-Mayorga, David Andrés, 2024. "Intangible assets and their effects on business performance: an analysis for Colombian companies," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 33(1), pages 1-28.
Gamze SEVİMLİ-ÖRGÜN & Mehmet AYGÜN, 2024. "The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
Jordan Schoenfeld, 2024. "Cyber risk and voluntary Service Organization Control (SOC) audits," Review of Accounting Studies, Springer, vol. 29(1), pages 580-620, March.
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.

2023

Luana COSĂCESCU, 2023. "The Certified Accountant and Artificial Intelligence – Competition, Antagonism or Partnership?," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 1-9, October.
Claudia-Florina BOTAR, 2023. "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(10), pages 10-22, October.
Claudia-Florina BOTAR, 2023. "Resonances of the Global Sanitary Crisis on the Development of Cloud Accounting. The Impact on the Accounting and Tax Fields (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 1-7, November.
Irina Gavriluc & Ionela Ursu, 2023. "Using The Budget In Planning And Tracking The Costs Of Quality. A Case Study," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 32, pages 131-149, December.
Mikhail V. Rodchenkov, 2023. "Assessment of the Satisfaction of the Russian Investment Community with the Quality of Financial Statements according to International Standards," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 22(1), pages 165-189.
Vince Ratnawati & Riska Anggraini & Ruhul Fitrios, 2023. "Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(2), pages 246-261.
Diana Sabina BRÄ‚NEÈš (ULICI), 2023. "Ï»¿Theoretical Approach To The Ethics Of The External Public Auditor," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(25), pages 1-1.
Andreia Manea & Nadia Albu, 2023. "Development of The Ethical Self of Accounting Versus Non-Accounting Students â€“ An Institutional Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(1), pages 111-129, March.
Recep Pekdemir & Mehmet Kocakulah & Ummuhan Aslan & Melis Ercan, 2023. "History of Classified Balance Sheets in Turkey By 1982," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 428-463, September.
Helmi Hentati & Neila Boulila Taktak, 2023. "Unlocking Technological Capabilities to Boost the Performance of Accounting Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 631-656, December.
Viktor Tomchuk, 2023. "Ways To Improve The Accounting Of Settlement Transactions," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 4(1).
Nadine de la Pallière & Catherine Goullet & Annaïck Guyvarc’h, 2023. "Les innovations des cabinets d’expertise comptable face aux changements réglementaires, sociologiques et technologiques," Innovations, De Boeck Université, vol. 0(2), pages 185-215.
Larisa Nicoleta GAFENCU, 2023. "Non-financial reporting. Analysis of the corporative sustainability reporting framework in the European and national context," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 32, pages 97-103, September.
Mohammad Ahmad Shehadeh & Suleiman Hussein Al-Beshtawi, 2023. "Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies," International Review of Management and Marketing, Econjournals, vol. 13(1), pages 29-40, January.
Clor-Proell, Shana & MacKenzie, Nikki & Rennekamp, Kristina & Rupar, Kathy, 2023. "Invest in what you know? How customer investors react to corporate restatements," Accounting, Organizations and Society, Elsevier, vol. 111(C).
De Franco, Gus & Shohfi, Thomas & Xu, Da & Zhu, Zhiwei (Vivi), 2023. "Fixed income conference calls," Journal of Accounting and Economics, Elsevier, vol. 75(1).
Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023. "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, vol. 97(C).
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.
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.
Helmi Hentati & Neila Boulila, 2023. "Digital maturity index for accounting firms," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 20(4), pages 748-772, December.
Seunghee Yang & Wonsuk Ha, 2023. "Knowledge sharing via common auditors: evidence from corporate R&D investment," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 38(5), pages 659-684, March.
Karol Sikora, 2023. "Profit and Loss Account Variant Selection by Companies Listed on the Warsaw Stock Exchange:An Empirical Perspective," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 839-854.
Teodora Cucerzan (Matieș), 2023. "Non-financial reporting and digitalization, key factors in stakeholder engagement," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 46-66, December.
Golrida Karyawati Purba, 2023. "Is the Earnings Quality of Family Businesses Better Than Non-family Businesses? ," GATR Journals afr226, Global Academy of Training and Research (GATR) Enterprise.
Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, 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.
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.
Nataliia Shevchuk, 2023. "Normative and Legal Regulation for Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-67, March.
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.
Emine Serap Kurt, 2023. "Integrated Reporting Research in Turkiye: A Systematic Literature Review (2012-2022)," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(68), pages 15-42, January.
Snejana Bacheva & Daniela Feschiyan & Roumiana Pozharevska & Kameliya Savova, 2023. "Accounting Education in France," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 57-73, December.
Diana-Elisabeta MATICA & Roxana-Florina MOTOCA & Andreea-Florina STURZ & Sorina MOCIAR COROIU, 2023. "Exploring The Digital Landscape: Student Perspectives On The Future Of Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(2), pages 159-168, December.
Evana, Einde & Widiyanti, Ade & Fuadi, Raida & Mirfazli, Edwin & San-José, Leire, 2023. "The influence of corporate characteristics and Good Corporate Governance toward the risk management disclosure [La influencia de las características corporativas y el buen gobierno corporativo haci," 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. 35(1), pages 404-417, June.
Ofuan James Ilaboya & Edosa Joshua Aronmwan, 2023. "Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(1), pages 99-108, March.
Ozili, Peterson K, 2023. "Forensic accounting research around the world," MPRA Paper 118789, University Library of Munich, Germany.
Benedict Valentine Arulanandam & Christo Selvan & Goh Xin Tong, 2023. "Critical Factors Influencing Firms' Risk-Taking Behaviour: CEO Characteristics and the Moderating Role of the Audit Committee," Central European Business Review, Prague University of Economics and Business, vol. 2023(5), pages 1-41.
Horasan, Emre & Akarsu, Osman Nuri, 2023. "Content Analysis of the Environmental Dimension of Sustainability Reports of Companies in the BIST Sustainability Index (BIST Sürdürülebilirlik Endeksindeki Şirketlerin Sürdürülebilirlik Raporlarının ," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 14(1), pages 45-71, January.
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.
Utku ŞENDURUR & Bekir GEREKAN, 2023. "Related Parties Transactions and Firm Value: Intermediate Effect of Sustainability Performance," Sosyoekonomi Journal, Sosyoekonomi Society, issue 31(56).
Albertina Paula Monteiro & Francisco Barbosa & Amélia Ferreira da Silva & Catarina Cepêda, 2023. "Industry and performance in the Portuguese listed companies: the mediating role of the environmental information disclosure," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(4), pages 372-389, June.
Dorow, Max & Hastenteufel, Jessica & Weber, Susanne Theresia, 2023. "Auswirkungen der Digitalisierung auf das Controlling und die Rolle der Controller:innen," IU Discussion Papers - Business & Management 4 (Juni 2023), IU International University of Applied Sciences.

2022

Ion Ionascu & Mihaela Ionascu & Elena Nechita & Marian Sacarin & Mihaela Minu, 2022. "Digital Transformation, Financial Performance and Sustainability: Evidence for European Union Listed Companies," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 1-94.
Anca Alexandra PANTAZI & Florentina PANTAZI, 2022. "History of Accounting Expertise – At the Profession’s Centenary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 57-64, December .
Elena STĂNCIULESCU & Mihai VUȚĂ, 2022. "Non-Financial Reporting – Key-Element for the Current and Future Business," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 3-8, October.
Robert-Aurelian ȘOVA & Adriana Florina POPA, 2022. "Approaching Sustainability in the Accounting Profession in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(11), pages 3-7, November.
Cristina NICOLAESCU & Monica BIJA, 2022. "Practical Aspects Regarding the Accounting of Social Enterprises," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(11), pages 8-14, November.
Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022. "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 17-25, March.
Adriana Florina POPA & Mihaela Andreea NEDELEA, 2022. "Research on the Role of the Company’s Financial Statements in the Decision-Making Process," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(3), pages 53-61, March.
Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022. "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 34-42, April.
Bogdan Cosmin GOMOI, 2022. "Analysis of the Results Structures Corresponding to a Joint Stock Company," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 43-51, April.
Felicia-Elena SUCCURRO (ZAGREAN), 2022. "Judicial Accounting Expertise – Attribute of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 61-65, April.
Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022. "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(6), pages 42-50, June.
Anthony MWILA & Vincent MASAKA & Kaombe TUKUMANA, 2022. "The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(7), pages 43-54, July.
Elena STĂNCIULESCU, 2022. "The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 45-55, August.
Natashya NATASHYA & Yanuar Nanok SOENARNO, 2022. "How Quarterly Reports Support the Market," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 55-61, September.
Seval Elden Ürgüp, 2022. "Maliyet Yapışkanlığı Teorisinin Test Edilmesi: BIST Kimya İlaç Petrol Lastik ve Plastik Ürünler Sektörü Örneği," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 7(2), pages 442-456.
Sawssen Khlifi & Ghazi Zouari, 2022. "The Moderating Role of Good Corporate Governance on The Relationship Between Corporate Social Responsibility and Real Earnings Management," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 524-545, December.
Kateryna Burko, 2022. "Advantages And Risks Of Accounting Outsourcing," Three Seas Economic Journal, Publishing house "Baltija Publishing", vol. 3(2).
Morales Parada, Fernando & Vergara Puentes, Doris & Jara Rodríguez, Vanessa, 2022. "Divulgación de la información ambiental en páginas web en empresas cotizadas chilenas," Revista Tendencias, Universidad de Narino, vol. 23(1), pages 200-224, January.
Sun, Li & Skousen, Christopher J., 2022. "CEO power and discontinued operations," Advances in accounting, Elsevier, vol. 58(C).
Shehata, Nermeen, 2022. "Board National Diversity and Dividend Policy: Evidence from Egyptian listed companies," Finance Research Letters, Elsevier, vol. 45(C).
Sundgren, Stefan & Alexeyeva, Irina, 2022. "Entrepreneurs’ legal infractions and hidden information: Evidence from small business bankruptcies," International Review of Law and Economics, Elsevier, vol. 69(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).
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.
Tehmina Khan, 2022. "Online Gaming and Accountabilities in the Pandemic Environment: A Multi-faceted Perspective," Contemporary Studies in Economic and Financial Analysis, in: The New Digital Era: Digitalisation, Emerging Risks and Opportunities, volume 109, pages 251-270, Emerald Group Publishing Limited.
Lovinska Liudmyla & Kucheriava Maria, 2022. "Assessment of Financial Reporting Quality: Theoretical Background," Contemporary Studies in Economic and Financial Analysis, in: The New Digital Era: Other Emerging Risks and Opportunities, volume 109, pages 141-150, Emerald Group Publishing Limited.
Ekaete Efretuei & Khaled Hussainey, 2022. "The fog index in accounting research: contributions and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(2), pages 318-343, August.
Peterson K. Ozili, 2022. "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 40(3), pages 641-657, February.
- 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.
Abdul Rafay, 2022. "Related party disclosures in financial reporting for Islamic banks," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 13(7), pages 997-1017, April.
Andalia, 2022. "The Rate of Tax Avoidance in Manufacturing Companies during a Pandemic," GATR Journals afr210, Global Academy of Training and Research (GATR) Enterprise.
Aliyu Muhammad Nasir, 2022. "Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance," GATR Journals afr219, Global Academy of Training and Research (GATR) Enterprise.
Chaiyot Sumritsakun, 2022. "The Relationship between Sustainable Management and Earning Management of Thai Listed Firms in SET100 Index ," GATR Journals jfbr196, Global Academy of Training and Research (GATR) Enterprise.
ALI K.A. Mousa, 2022. "Board Governance Mechanisms and Liquidity Creation: A Theoretical Framework ," GATR Journals jfbr204, Global Academy of Training and Research (GATR) Enterprise.
Tomáš Buus & Miroslava Vlčková, 2022. "Critical Review Of Models Of Earnings Mean Reversion," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 73(1), pages 131-154.
Andi Novia Kartika Sari & Ratna Ayu Damayanti & Darmawati, 2022. "The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 118-123, June.
Mariia Nashkerska & Nataliia Lytvynenko, 2022. "Analytical Support for the Functioning of Collective Investment Funds in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 79-87, September.
Umapathy Ananthanarayanan & Peter Harris & Terrance Jalbert, 2022. "A Case Study Of Accounting Standards Codification 842 Lease Accounting," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 13(1), pages 47-62.
Buse Oktem & Selahattin Karabinar, 2022. "Analysis of the Relationship Between Financial Failures and Sustainability Reports of Companies Publishing SASB Reports," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 72(72-2), pages 823-845, December.
Rositsa Ivanova, 2022. "Achievements, Contributions and Scientific Legacy of the Professors in the Accounting and Analysis Department of UNWE Dealing with Economic Activity Analysis," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 147-171, September.
Simeon Grigorov, 2022. "Specifications in the Actuarieâ€™s Activities of the Insurance Companies in the Context of Digitalization," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 299-310, April.
Rositsa Ivanova, 2022. "Questions of the Economic Activity Analysis in the Scientific Work of Prof. Kosta Pergelov," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 67-78, November.
Ilie RÄƒscolean & Ileana â€“ Sorina Rakos, 2022. "The Analysis of Equity Capital of an Economic Entity in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1001-1009, Decembrie.
Svetlana Orlova & Li Sun, 2022. "Corporate social responsibility and unverifiable net assets ratio," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(1), pages 31-48, March.
Peterson K. Ozili, 2022. "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 40(3), pages 641-657, February.
- 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.
Mihaela GÂDOIU & Mariana BÃNUTÃ, 2022. "Pestre-Roire Matrix -A Tool For Diagnosing Financial Performance," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 21(2), pages 53-62.
Ogheneovo Helen, Ovedje, & Mary , Josiah, & Modupeola Atoke, Adeolu-Akande,, 2022. "Corporate Governance and Firms' Growth in Nigerian Listed Manufacturing Firms," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 4(2), pages 15-25, June.
Olympia G. Gkouma & John Filos, 2022. "Assessing the Impact of IPSAS on Financial Reporting and Public Management in Greece," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 72(1-2), pages 56-79, January-J.
Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022. "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, vol. 92(3), pages 429-465, April.
Górska Anna & Pikos Anna & Dobija Dorota & Grossi Giuseppe, 2022. "Autonomy Without Accountability in Resource Allocation Reforms: Blending Old and New Logic in Universities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(1), pages 43-82, June.
Górska Anna & Pikos Anna & Dobija Dorota & Grossi Giuseppe, 2022. "Autonomy Without Accountability in Resource Allocation Reforms: Blending Old and New Logic in Universities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(2), pages 43-82, June.
Hyder Akmal S. & Sundström Agneta & Chowdhury Ehsanul H., 2022. "Knowledge of Network-Based Market Orientation for the Internationalization of Disruptive Innovation in SMEs," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(3), pages 36-60, September.
Korzeniowska Dominika & Brescia Valerio & Fijałkowska Justyna, 2022. "Behavioral Accounting: A Bibliometric Analysis of Literature Outputs in 2013–2022," Journal of Intercultural Management, Sciendo, vol. 14(3), pages 17-40, September.
Dimitrijević Dragomir & Jovanović Dejan, 2022. "Economic Motives and Willingness of Young People to Participate in Fraud," Naše gospodarstvo/Our economy, Sciendo, vol. 68(3), pages 18-27, September.

2021

Jacques Totowa & Thabang Mokoaleli-Mokoteli, 2021. "Chairman’s Letter, Impression Management and Governance Mechanisms: The Case of South African Listed Firms," The African Finance Journal, Africagrowth Institute, vol. 23(1), pages 1-19.
Delia DAVID & Lucian CERNUȘCA, 2021. "Study Regarding the Impact of the COVID-19 Pandemic on Firms in Arad County," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(12), pages 3-11, December .
Anamaria GHIURA & Marta GRANCEA, 2021. "The Role of Professional Accountants in Entity Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 17-24, February.
Valentin BURCA & Dorel MATEȘ & Oana BOGDAN, 2021. "Exemplifying the Effect of Big Bath Accounting in the Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 3-16, February.
Bogdan Cosmin GOMOI, 2021. "The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(2), pages 39-43, February.
Bogdan Cosmin GOMOI, 2021. "Convergences and Divergences in Communication Between Managers and Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 3-14, March.
Elena Alina OLARU (COLBEA), 2021. "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(3), pages 49-58, March.
Horia CRISTEA, 2021. "Quality and Quantity in Accountancy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 3-8, April.
Elena Alina OLARU (COLBEA), 2021. "The Impact of Blockchain on the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 63-72, April.
Valentin BURCĂ & Oana BOGDAN, 2021. "Detecting the Elements for Cosmeticizing the Financial Statements Using Analytical Models," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(5), pages 3-14, May.
Helmi Hentati & Manel Borchani Maktouf & Neila Boulila Taktak, 2021. "The Behavioral Intention to Adopt XBRL In the Accounting Firms: Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(1), pages 132-153, March.
Sawssen Khlifi & Ghazi Zouari, 2021. "The Impact of CEO Overconfidence on Real Earnings Management: Evidence from M&A Transactions," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 402-424, September.
Svitlana Syrtseva & Yuliia Cheban, 2021. "Accounting Compliance: An Institutional Approach To Ensure The Quality Of Accounting Information Of The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 7(2).
Cristina Elena, Bigioi & Adrian Doru, Bigioi, 2021. "Accountant In Times Of Pandemic," Management Strategies Journal, Constantin Brancoveanu University, vol. 51(1), pages 25-33.
Lucia Palacios-Moya & María Camila Bermeo-Giraldo & Daniel Grajales-Gaviria & Alejandro Valencia-Arias, 2021. "Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico," Estudios Gerenciales, Universidad Icesi, vol. 37(160), pages 492-505, August.
Yaquelin Castaneda Novoa & Gloria Milena Valero Zapata & Ruth Alejandra Patiño Jacinto, 2021. "Diagnóstico del síndrome de burnouten los contadores públicos de la región Andina en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(1), pages 127-149, March.
Manale Abdo & Khalil Feghali & Mona Akram Zgheib, 2021. "The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member's behavior in Lebanese companies," Asian Journal of Accounting Research, Emerald Group Publishing Limited, vol. 7(2), pages 195-207, December.
Öznur Arslan, 2021. "Modern Approaches, Recording Methods, and International Regulations on Public Accounting," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Public Sector Accounting and Auditing, volume 105, pages 157-171, Emerald Group Publishing Limited.
Nicoleta-Daniela Milu & Camelia-Daniela Hategan, 2021. "The Stage of Non-financial Reporting in Romania," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Social Science, volume 106, pages 327-340, Emerald Group Publishing Limited.
Wray Bradley & Li Sun, 2021. "Managerial ability and fair value accounting: evidence from nonfinancial firms," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 19(4), pages 666-685, March.
Wray Bradley & Li Sun, 2021. "Managerial ability and fair value accounting: evidence from nonfinancial firms," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 19(4), pages 666-685, March.
Makoto Kuroki & Katsuhiro Motokawa, 2021. "Do non-financial performance and accrual-based cost information affect public sector budgeting?," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 34(6), pages 95-116, November.
Mariya Gubareva, 2021. "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, vol. 22(2), pages 169-190, June.
Mariya Gubareva, 2021. "How to estimate expected credit losses – ECL – for provisioning under IFRS 9," Journal of Risk Finance, Emerald Group Publishing Limited, vol. 22(2), pages 169-190, June.
Marzena Rydzewska & Bozena Nadolna, 2021. "Financial Dimension of the Activity of Faith-based Organizations with the Status of Public Benefit Organizations in Poland: Research Results," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 149-170.
Marzena Rydzewska & Bozena Nadolna, 2021. "Financial Dimension of the Activity of Faith-based Organizations with the Status of Public Benefit Organizations in Poland: Research Results," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 149-170.
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.
Binti Shofiatul Jannah, 2021. "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals afr200, Global Academy of Training and Research (GATR) Enterprise.
Syaiful Hifni, 2021. "Contingency E-Learning for Accounting: Effective Communication in the New Normal Era," GATR Journals afr205, Global Academy of Training and Research (GATR) Enterprise.
Audrey Michelle Wenny Yolanda, 2021. "Determinants of Audit Quality at Public Accounting Firms," GATR Journals jfbr192, Global Academy of Training and Research (GATR) Enterprise.
Amra Gadžo & Benina Veledar, 2021. "Issues Relating To Goodwill Valuation: Evidence From Companies In Federation Of Bosnia And Herzegovina," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 72(2), pages 249-271.
Visar Rrustemi & Gezim Jusufi, 2021. "Understanding Social Media Marketing Activities In Western Balkans:Empirical Insights From Kosovo," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 72(6), pages 869-893.
Grace T Pontoh & Mediaty & Darmawati & Yudi Akhmad Sadeli & Syahir Fadli, 2021. "Does the Use of E-learning Media for Economic Disciplines Effective during the COVID 19 Pandemic?," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 115-121, March.
Dona Karlina & Isni Andriana & Didik Susetyo, 2021. "The Effect of Attitude, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intentions with Religiosity As Moderator," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 130-135, June.
Elizabeth Johnson & Matthew Petersen & Joshua Sloan & Adrian Valencia, 2021. "The Interest, Knowledge, And Usage Of Artificial Intelligence In Accounting: Evidence From Accounting Professionals," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 45-58.
Amra Gadzo & Benina Veledar & Srdan Lalic, 2021. "Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 23(1), pages 5-29, June.
NeÅŸegÃ¼l Parlak, 2021. "The effect of intellectual capital efficiency on financial performance: A research on participation banks," JOURNAL OF LIFE ECONOMICS, Holistence Publications, vol. 8(3), pages 281-287, July.
Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021. "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 715-754, February.
Nicola Giuseppe Castellano & Roy Cerqueti & Bruno Maria Franceschetti, 2021. "Evaluating risks-based communities of Mafia companies: a complex networks perspective," Review of Quantitative Finance and Accounting, Springer, vol. 57(4), pages 1463-1486, November.
Rositsa Ivanova, 2021. "Financial Position of Transport Companies (Methodology and Methods for Analysis)," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 227-245, July.
Árpád-Zoltán FÃ¼lÃ¶p & Kinga-Erzsébet BakÃ³ & Alina Stanciu, 2021. "Separation Of Fixed And Variable Costs From Mixed Costs At A Water And Sewerage Operator," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 220-226, July.
Bianca Baditoiu & Munteanu Valentin Partenie & Buglea Alexandru, 2021. "Integrated Reporting And Performance. A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 344-352, July.
Kinga-ErzsÃ©bet BakÃ³ & Ã rpÃ¡d-ZoltÃ¡n FÃ¼lÃ¶p & Alina STANCIU, 2021. "ECONOMIC AND FINANCIAL STABILITY FOR WATER and WASTEWATER OPERATORS IN ROMANIA," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 19-25, December.
Andreea-Cristina Savu & Lucian Badalau, 2021. "The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1131-1137, December.
Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021. "The Impact of Information Technologies on the Activity of Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 945-952, December.
Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021. "Outsourcing of the Accounting and Financial Function," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 953-961, December.
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.
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.
José Alonso Borba & Alessanderson Jacó Carvalho & Denize Demarche Minatti Ferreira & Fábio Minatto, 2021. "Scopes of accounting journals and published papers: what do they signalize?," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(7), pages 5665-5685, July.
Lyudmyla Shkulipa, 2021. "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(9), pages 7251-7327, September.
Jo-Ting Wei, 2021. "Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 14(1), pages 7-21, June.
Shkulipa Liudmyla, 2021. "Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(2), pages 20-44, June.
Kunnathodi Sudheesh & Kallumukku Balan Nidheesh, 2021. "Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance," Economic Research Guardian, Mutascu Publishing, vol. 11(1), pages 78-102, June.
Naybzadeh, Milan, 2021. "Standards und Zertifizierungen für Cloud-Services," SIMAT Arbeitspapiere 13-21-039, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).

2020

Florin Mihai & Mirela Stan & Gabriel Radu & Valentin Florentin Dumitru, 2020. "Heavy Work Investment for the Accounting Profession in Romania at Time of Coronavirus Pandemic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(Special 1), pages 1120-1120, November.
Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 3-10, September.
- Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 3-14, August.
Mirela PĂUNESCU & Adriana Florina POPA & Radu CIOBANU, 2020. "Proposals Regarding Accounting for Cryptocurrencies in Accordance with Romanian Accounting Regulations," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 11-24, September.
Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 3-14, August.
- Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "Professional and Transversal Accounting Competences (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 3-10, September.
Recep Pekdemir & Nimet Duygu Zigindere & Ayca Zeynep Suer, 2020. "Public Interest Oversight On Professional Accountancy: How Do Accountants Perceive It in Turkey?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 333-350, June.
Salwa M. A. Hameed & Noora A. R. Rahman Ahmed, 2020. "Adoption of Integrated Reporting in Emerging Economies: Evidence from Bahrain," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1115-1130, October.
Osama Samih Shaban & Atala M. Alqtish & Adel M. Qatawneh, 2020. "The Impact of Fair Value Accounting on Earnings Predictability: Evidence from Jordan," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(12), pages 1466-1479, December.
Fuad Suliman Al-Fasfus, 2020. "Impact of Free Cash Flows on Dividend Pay-Out in Jordanian Banks," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 547-558, May.
Ivana Nacinovic Braje & Ivana Pavic & Danijela Ferjanic Hodak, 2020. "Employee-Related Indicators In The Non-Financial Reporting In Hospitality Industry," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 29(2), pages 559-578, december.
José Miguel Tirado-Beltrán & J. David Cabedo-Semper, 2020. "Risk information disclosure and its impact on analyst forecast accuracy," Estudios Gerenciales, Universidad Icesi, vol. 36(156), pages 314-324, September.
Силвия Костова & Пресиян Василев & Ивана Димова, 2020. "Характеристика На Измамата И Особености На Извършителя На Измами," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 28(1 Year 20), pages 126-156.
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).
Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong, 2020. "PCAOB international inspections and Merger and Acquisition outcomes," Journal of Accounting and Economics, Elsevier, vol. 70(1).
Horton, Joanne & Krishna Kumar, Dhanya & Wood, Anthony, 2020. "Detecting academic fraud using Benford law: The case of Professor James Hunton," Research Policy, Elsevier, vol. 49(8).
Harper, Joel & Johnson, Grace & Sun, Li, 2020. "Stock price crash risk and CEO power: Firm-level analysis," Research in International Business and Finance, Elsevier, vol. 51(C).
Kailing Deng & Linda Nichols & Li Sun, 2020. "Sales order backlog and corporate cash holdings," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 28(3), pages 351-371, May.
Kailing Deng & Linda Nichols & Li Sun, 2020. "Sales order backlog and corporate cash holdings," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 28(3), pages 351-371, May.
Ali Altug Bicer, 2020. "An Empirical Analysis on Students’ Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 1-10, Emerald Group Publishing Limited.
Gokce Sinem Erbuga, 2020. "Rationality in Decision-Making and Deterring Corporate Fraud," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 99-110, Emerald Group Publishing Limited.
Evangelos Chytis & Ioannis Georgopoulos & Stergios Tasios & Ioanna Vrodou, 2020. "Accounting Reform and IPSAS Adoption in Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 165-184.
Margareta BOCANCIA & Daniela Gabriela COZMA, 2020. "Non-Financial Reporting from the Systematic Literature Review Perspective," Expert Journal of Economics, Sprint Investify, vol. 8(1), pages 1-17.
Maurizio Cisi & Francesca Alice Centrone & Laura Corazza, 2020. "Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 5-32.
Carlos Mauricio De La Torre Lascano & Jaime IvÃ¡n Quiroz PeÃ±a, 2020. "Organizational Fraud. Prior Perceptions To The Creation Of A Fraud Observatory," Economia Coyuntural,Revista de temas de perspectivas y coyuntura, Instituto de Investigaciones Economicas y Sociales 'Jose Ortiz Mercado' (IIES-JOM), Facultad de Ciencias Economicas, Administrativas y Financieras, Universidad Autonoma Gabriel Rene Moreno, vol. 5(3), pages 147-183.
Friska Firnanti, 2020. "Corporate Governance and Financial Ratios Effect on Audit Report Lag," GATR Journals afr185, Global Academy of Training and Research (GATR) Enterprise.
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.
Paulina Sutrisno, 2020. "Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?," GATR Journals afr188, Global Academy of Training and Research (GATR) Enterprise.
Arum Indrasari, 2020. "Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance," GATR Journals afr189, Global Academy of Training and Research (GATR) Enterprise.
Mayang Sekar Pembayun Khamisan, 2020. "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance," GATR Journals afr190, Global Academy of Training and Research (GATR) Enterprise.
Rilla Gantino, 2020. "Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia," GATR Journals afr192, Global Academy of Training and Research (GATR) Enterprise.
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.
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.
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.
Ehsan Khansalar & Eilnaz Kashefi-Pour, 2020. "The usefulness of the double entry constraint for predicting earnings," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 51-67, January.
Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020. "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 105-121, July.
Sudip Datta & Anand Jha & Manoj Kulchania, 2020. "On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 123-162, July.
Chih-Yang Tseng, 2020. "Family firms and long-term orientation of SG&A expenditures," Review of Quantitative Finance and Accounting, Springer, vol. 55(4), pages 1181-1206, November.
Ioana Dorin & Ioan Rosca & Dana Andreea Costea & Cornel Suciu, 2020. "Integrated Reporting for Public Sector in EU. A case study," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 121-126, March.
Bello Taofik Abidemi & Dauda Adamu Abubakar & Ismail Alhaji Suleiman & Auwal Mohammad Salihu, 2020. "The Impact of Market Orientation and Performance Using Environmental Turbulence as a Moderator," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 127-133, March.
Rositsa Ivanova, 2020. "Questions of the Analysis of the Economic Activity in the Work of Prof. Dimitar Dobrev," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-52, May.
Momchil Antov, 2020. "Effect of Non-Tariff Measures from Third Countries Towards the Export of Goods from Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 267-277, July.
MIHALCEA Mihaela Maria, 2020. "Do Romanian Companies And Their Stakeholders Benefit From The Advantages Of A Good Corporate Governance? Empirical Research On The Level Of Compliance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 284-292, July.
Nicoleta-Daniela Milu, 2020. "The Approaches Of The Romanian Authors Regarding The Csr Concept," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 5(2), pages 63-71, September.
Mihaela Maria Mihalcea, 2020. "Earnings Quality on Bucharest Stock Exchange Regulated Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 997-1002, August.
Carreras Simó, Miquel & Coenders, Germà, 2020. "Principal component analysis of financial statements. A compositional approach || Análisis en componentes principales de los estados financieros. Un enfoque composicional," 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. 29(1), pages 18-37, June.
Tsai, Ming-Hsiu & Chang, Jung-Hsin & Lin, Yuan-Sheng & Cheng, Kuo-Chih, 2020. "The Impact of Product innovation on Performance: The Influence of Uncertainty and Managerial Accounting Information Systems," MPRA Paper 102898, University Library of Munich, Germany.
Georgieva, Daniela, 2020. "A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises," MPRA Paper 103245, 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.
Georgieva, Daniela & Georgieva, Teodora, 2020. "Staff-related disclosures as an element of social policies on the model of Bulgarian black sea hotels," MPRA Paper 103391, University Library of Munich, Germany, revised Sep 2020.
Георгиева, Даниела & Георгиева, Теодора, 2020. "Извършваните От Счетоводителите Дейности И Задачи Като Фактори За Определяне На Необходимите Дигитални Компетенции [Accountants’ work tasks and activities as factors for defining the needed digital," MPRA Paper 104704, University Library of Munich, Germany, revised 2020.
Георгиева, Даниела, 2020. "Изследване На Дигиталните Умения На Счетоводителите В Качеството Им На Потребители На Информационни И Комуникационни Технологии [Research on the digital skills of accountants as users of informatio," MPRA Paper 104705, University Library of Munich, Germany, revised 2020.
Georgieva, Daniela & Georgieva, Teodora, 2020. "A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast," MPRA Paper 105291, University Library of Munich, Germany, revised 2020.
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.
Albulena Shala & Valentin Toçi & Skender Ahmeti, 2020. "Income smoothing through loan loss provisions in south and Eastern European banks," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 429-452.
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.
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.
Marit Terese Balstad & Terje Berg, 2020. "A long-term bibliometric analysis of journals influencing management accounting and control research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 357-380, February.
Russell Lundholm & Rafael Rogo, 2020. "Do excessively volatile forecasts impact investors?," Review of Accounting Studies, Springer, vol. 25(2), pages 636-671, June.
Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020. "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, vol. 25(3), pages 855-902, September.
Daiva Tamulevičienė & Armenia Androniceanu & Armenia Androniceanu, 2020. "Selection of the indicators to measure an enterprise’s value and its changes in the controlling system for medium-sized enterprises," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 1440-1458, March.
Lela Nurlaela Wati & Ramdany & Momon, 2020. "Does corporate governance affect financial reporting quality of politically connected firms?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2126-2143, March.
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.
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.
Enni Savitri & Andreas Andreas & Almasdi Syahza & Tatang Ary Gumanti & Nik Herda Nik Abdullah, 2020. "Corporate governance mechanism and financial performance: role of earnings management," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3395-3409, 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.
Anita Atanassova, 2020. "Cbdc – A New Stage In Money Digitalization," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 114-125.
Maia Natchkova, 2020. "Challenges Faced During The Independentfinancial Audit Of Financial Statementsof Insurers," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 508-519.
Rositsa Ivanova, 2020. "A Common Model Foranalysisof Labor Cost-Based Rate Of Returnof The Industrial Enterprise," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 93-105.

2016

Elena-Iuliana Ion & Maria Criveanu, 2016. "Financial And Non-Financial Indicators For Organizational Performance Measurement," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 252-263.
Magdalena Mihai & Adriana Cr?i?ar, 2016. "The Quality And Utility Of Annual Financial Reports Between Expectations And Reality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 41-48.
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.
Ion Ionescu, 2016. "Standard Calculation Per Product In The Chemical Fertilizer Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 91-100.
Beata Rogowska, 2016. "Etyczny aspekt teorii normatywnych rachunkowosci / Ethical Aspect of the Normative Theories of Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 19(3), pages 99-112, September.
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.
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.
CHIRILOV Nelea, 2016. "Specific Restrictions And Theoretical Background For Joint-Stock Company Equity," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(1), pages 32-44, June.
Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski, 2016. "Towards Integrated Reporting: Analysis Of Information Published On The Companiesâ€™ Websites That Could Be Part Of The Integrated Reporting," Journal Articles, Center For Economic Analyses, pages 73-89, December.
Jorge Polanco & Fabián Ramírez & Martha Orozco, 2016. "Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección," Estudios Gerenciales, Universidad Icesi, vol. 32(139), pages 181-192, June.
Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2016. "Relación entre los sistemas de contabilidad y control de gestión y los sesgos en la evaluación y toma de decisiones," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 13-24, June.
Oriol Amat Salas & Lucia Clara Banchieri & Fernando Campa Planas, 2016. "La implantación del cuadro de mando integral en el sector agroalimentario: el caso del grupo alimentario guissona," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 25-36, June.
Juan David Arias, 2016. "Contabilidad y RSE Objeciones a una relación planeada sin danos a terceros," En-Contexto, Tecnológico de Antioquia, issue 03, pages 181-197, April.
Момчил Антов & Красимир Кулчев, 2016. "Усъвършенстване На Митническия Контрол И Финансовия Анализ При Оценка На Платежоспособността На Одобрените Икономически Оператори," Yearbook of D. A. Tsenov Academy of Economics, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 1(1 Year 20), pages 207-240.
Yuriy Ivanovich Sigidov & Marina Aleksandrovna Korovina & Aleksander Ivanovich Trubilin & Viktor Vilenovich Govdya & Nadezhda Konstantinovna Vasilieva, 2016. "Creation of Provision for Doubtful Debts," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1542-1549.
Felix, Robert, 2016. "Examining the spread of high quality reporting through the corporate network," Advances in accounting, Elsevier, vol. 32(C), pages 31-41.
Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A., 2016. "Compensation or feedback: Motivating performance in multidimensional tasks," Accounting, Organizations and Society, Elsevier, vol. 50(C), pages 27-40.
Hassan, Omaima A.G. & Skinner, Frank S., 2016. "Analyst coverage: Does the listing location really matter?," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 227-236.
Chen, Peter F. & He, Shaohua & Ma, Zhiming & Stice, Derrald, 2016. "The information role of audit opinions in debt contracting," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 121-144.
Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2016. "Shared auditors in mergers and acquisitions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 49-76.
Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D., 2016. "Common auditors in M&A transactions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 77-99.
Lamoreaux, Phillip T., 2016. "Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 313-337.
Huang, Henry He & Lobo, Gerald J. & Wang, Chong & Xie, Hong, 2016. "Customer concentration and corporate tax avoidance," Journal of Banking & Finance, Elsevier, vol. 72(C), pages 184-200.
Balios, Dimitris & Thomadakis, Stavros & Tsipouri, Lena, 2016. "Credit rating model development: An ordered analysis based on accounting data," Research in International Business and Finance, Elsevier, vol. 38(C), pages 122-136.
Christ, Katherine L. & Burritt, Roger L., 2016. "ISO 14051: A new era for MFCA implementation and research," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 1-9.
Victor-Ponce, Patricia & Muñoz Colomina, Clara Isabel, 2016. "¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 45-54.
Suárez Fernández, Óscar, 2016. "¿Es neutral la información sobre resultados?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 204-215.
Arquero, José Luis & Jiménez Cardoso, Sergio Manuel & Laffarga Briones, Joaquina, 2016. "Utilidad percibida de la producción académica-contable. Opinión de los profesores universitarios y de los profesionales," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 239-251.
Tejedo Romero, Francisca & Ferraz Esteves de Araújo, Joaquim Filipe, 2016. "Información del Capital Humano: la generación de intangibles y la responsabilidad social," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
Monte Wynder & Kirsty Dunbar, 2016. "Ethical values in the evaluation of corporate social performance," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(2), pages 180-196, February.
Peter Carey & George Tanewski, 2016. "The provision of business advice to SMEs by external accountants," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(3), pages 290-313, March.
Monte Wynder & Kirsty Dunbar, 2016. "Ethical values in the evaluation of corporate social performance," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(2), pages 180-196, February.
Peter Carey & George Tanewski, 2016. "The provision of business advice to SMEs by external accountants," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(3), pages 290-313, March.
Eva Lechner, 2016. "Organizations with changing structures: how to control?," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 28(4), pages 471-482, November.
Andrew Adams & Stephen Morrow & Ian Thomson, 2016. "The 'Typical' Club? A Configuration Analysis of Scottish Football Clubs," CFI Discussion Papers 1601, Centre for Finance and Investment, Heriot Watt University.
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.
Abdullah Al-Maghzom & Khaled Hussainey & Doaa Aly, 2016. "Value Relevance Of Voluntary Risk Disclosure Levels: Evidence From Saudi Banks," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 1-25.
Ushad Subadar Agathee & Mootooganagen Ramen, 2016. "Social And Environmental Accounting: Evidence From The Stock Exchange Of Mauritius," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 69-76.
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.
William E. Bealing, Jr & Edward Pitingolo, 2016. "A Chinese Kandi Recipe: One Part Sustainability And One Part Entrepreneurial Spirit," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(2), pages 11-20.
Maria Antonieta Monserrat Vera Munoz & Rafaela Martinez Mendez & Gerardo Serafin Vera Munoz & Anahi Tlachi Cuautle, 2016. "Corporate Social Responsibility And Professionals Of Economic Sciences – Administrative , Responsabilidad Social Empresarial Y Los Profesionales De Las Ciencias Económico - Administrativas," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 4(6), pages 1-12.
Hidayatul Ihsan & Maliah Sulaiman & Norhayati Mohd Alwi & Muhammad Akhyar Adnan, 2016. "Waqf Accountability From The Stakeholder Salience Theory: A Case Study," Journal of Islamic Monetary Economics and Finance, Bank Indonesia, vol. 2(1), pages 1-40, August.
Hidayatul Ihsan & Maliah Sulaiman & Norhayati Mohd Alwi & Muhammad Akhyar Adnan, 2016. "Waqf Accountability From The Stakeholder Salience Theory: A Case Study," Journal of Islamic Monetary Economics and Finance, Bank Indonesia, vol. 2(1), pages 1-40, August.
Nermeen F. Shehata, 2016. "Assessment of corporate governance disclosure in the GCC countries using the UNCTAD ISAR benchmark," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(2), pages 453-460, April-Jun.
Jiong Gong & R. Preston McAfee & Michael A. Williams, 2016. "Fraud Cycles," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 172(3), pages 544-572, September.
- Jiong Gong & Preston McAfee & Michael A Williams, 2011. "Fraud Cycles," Levine's Working Paper Archive 661465000000001154, David K. Levine.
- Gong, Jiong & McAfee, R. Preston & Williams, Michael, 2011. "Fraud cycles," MPRA Paper 28934, University Library of Munich, Germany.
Zoltán Musinszki & Anita Demény, 2016. "Social Accounting - In the Wake of the Sustainability," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 12(02), pages 26-40.
Zoltán Musinszki & Anita Demény, 2016. "Social Accounting - In the Wake of the Sustainability," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 12(si), pages 26-40.
Gregorio Giraldo, 2016. "Oportunidades de la Investigación Contable en Colombia, La Escuela de la Contabilidad Organizativa y del Comportamiento 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(17), pages 76-101, Septiembr.
Daniela Vitan, 2016. "The Role of the Patrimonial Result Account in Rendering Performance in the Secondary Educational Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 611-616, February.
Gál, Nóra & Bodánszky, Nikolett & Székely, Zsolt & Mészáros, Leila, 2016. "Utilisation of the Hungarian SAO’s Work in the Light of Auditing Public Procurements," Public Finance Quarterly, Corvinus University of Budapest, vol. 61(2), pages 154-169.
Cadoret, Jeremy, 2016. "Empirical study on the effect of the return on investment on budgetary slacks in investment expenditures," MPRA Paper 72092, University Library of Munich, Germany.
Iacob, Constanta & Bosoteanu, Maria Cristina, 2016. "How compliant is the Romanian accounting with the Europan directives and international accounting standards?," MPRA Paper 73456, 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.
Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2016. "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," MPRA Paper 77960, University Library of Munich, Germany.
Andrew Sokolov & Tatyana Elsukova & Albina Sadykova, 2016. "Management of financial results of the organization by using management accounting techniques," Proceedings of Economics and Finance Conferences 3205778, International Institute of Social and Economic Sciences.
Bartlomiej Juras & Malgorzata Czerny, 2016. "Budgeting as a Method of Cost Management Using a Residential Community as an Example (Budzetowanie jako metoda zarzadzania kosztami na przykladzie wspolnoty mieszkaniowej)," Research Reports, University of Warsaw, Faculty of Management, vol. 2(21), pages 42-59.
Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
Daiva Tamulevičienė, 2016. "Methodology of complex analysis of companies’ profitability," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 4(1), pages 53-63, September.
Paloma Del Campo Moreno & Teresa C. Herrador Alcaide & Ana I. Segovia San Juan, 2016. "La transparencia organizativa y económica en la Web de las fundaciones: un estudio empírico para España [Organizational and financial transparency in the website of the foundations: an empirical st," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 121, pages 62-88.
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.
Obradović Vladimir & Karapavlović Nemanja, 2016. "External Segment Reporting in the Republic of Serbia," Economic Themes, Sciendo, vol. 54(1), pages 155-176, March.
Radu Florin & Giju Ciprian & Tăbîrcă Alina Iuliana, 2016. "The Place and Role of Information System in Exercising the Financial Control," Valahian Journal of Economic Studies, Sciendo, vol. 7(2), pages 63-68, December.

2015

Adriana Calu & Costel Negrei & Daniela Artemisa Calu & Viorel Avram, 2015. "Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 977-977, August.
Sorin Adrian Achim, 2015. "About Ethics In Plant,Machinery And Equipment Valuation Domain," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 142-155.
Cristian Dragan & Valeriu Brabete & Carmen Maria Dindiri, 2015. "Employees Stimulation Policies From Accounting And Fiscal Perspective," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 156-162.
Ion Ionescu, 2015. "Opinions Concerningthe Organizationof Standard Costs Accountancy," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 68-75.
Sorin Adrian Achim, 2015. "Can Be Used The Income Approach In Plant,Machinery And Equipment Valuation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 26-35.
Mihaela Mocanu, 2015. "An Empirical Analysis of Metadiscourse in the Abstracts of Romanian Accounting Research Articles," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 362-377, June.
Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska, 2015. "Blended Learning in Tertiary Accounting Education in the CEE Region – A Polish Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 378-397, June.
Can Ozturk, 2015. "Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 398-431, 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.
Mirela NICHITA, 2015. "An Overview On State Of Knowledge Of Risk And Risk Management In Economics Fields," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 423-430, April.
Maria-Mădălina VOINEA, 2015. "Why Is Important To Do The Performance Analysis?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 593-596, April.
Mirela NICHITA, 2015. "Regression Model For Risk Reporting In Financial Statements Of Accounting Services Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 101-107, June.
Dimi OFILEANU, 2015. "Lean Accounting – By When In Romania?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 63-70, December.
Becker , Sebastian, 2015. "When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment," HEC Research Papers Series 1035, HEC Paris.
Rosanas, Josep Maria, 2015. "Accounting, Management Control and the Financial Function in the Mission of the Firm," IESE Research Papers D/1098, IESE Business School.
Legaz Ortiz, Javier & Montoya del Corte, Javier & Rodríguez Ariza, Lázaro, 2015. "Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 217-224.
Lorain, Marie Anne & García Domonte, Aurora & Sastre Peláez, Francisco, 2015. "Traditional budgeting during financial crisis," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
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.
Mohammad Badrul Muttakin & Arifur Khan & Mohammad I Azim, 2015. "Corporate social responsibility disclosures and earnings quality," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(3), pages 277-298, March.
Mohammad Badrul Muttakin & Arifur Khan & Mohammad I Azim, 2015. "Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(3), pages 277-298, March.
Oana Bogdan, 2015. "Harmonization Of Accounting Systems, A Need For The Foreign Investors In Romania," GUT FME Conference Publications, in: Blazej Prusak (ed.),ENTERPRISES IN UNSTABLE ECONOMY, chapter 4, pages 45-55, Faculty of Management and Economics, Gdansk University of Technology.
Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper 72766, University Library of Munich, Germany.
- Waeibrorheem Waemustafa & Azrul Abdullah, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," Post-Print halshs-01509026, HAL.
Misund, Bård, 2015. "Financial Ratios and Prediction on Corporate Bankruptcy in the Atlantic Salmon Industry," UiS Working Papers in Economics and Finance 2015/9, University of Stavanger.
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.
Hsueh-En Hsu & Chiulien C Venezia & Chelsea Schrader, 2015. "Relationships Between Institutional Ownership, Capital Structure And Research And Development Investment," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 75-82.
Diah Hari Suryaningrum & Eni Wuryani & Intan Yuniar Purbasari, 2015. "The Effectiveness Of Mobile Based Learning Technology Versus Face-To-Face Learning Of Accounting Information Systems," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 7(1), pages 67-76.
William E. Bealing & Edward Pitingolo, 2015. "Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 1-10.
Onder Kaymaz & Ozgur Kaymaz, 2015. "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 45-57.
Azleen Ilias & Mohd Zulkeflee Abd Razak & Rahida Abdul Rahman, 2015. "The Quality of Presentation and Content for Internet Business Reporting (ibr) on Malaysian Public Listed Companies (plcs)," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(5), pages 253-261, Special I.
Kevan Jensen & Jin-Mo Kim & Han Yi, 2015. "The geography of US auditors: information quality and monitoring costs by local versus non-local auditors," Review of Quantitative Finance and Accounting, Springer, vol. 44(3), pages 513-549, April.
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.
NICHITA Mirela & GAJEVSZKY Andra, 2015. "Evolution And Quality Of Financial Reporting In Romania: An Overview From 1990 To Present," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 949-958, July.
Grosu Maria & Mihalciuc Camelia, 2015. "Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 758-763, May.
Ofileanu Dimi, 2015. "Aspects Regarding the Application of Lean Accounting in Taking the Managerial Decisions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 946-949, May.
Dimi Ofileanu, 2015. "Considerations Regarding Lean Approach Within Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 520-524, May.
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.
Baloch, Muhammad Saad, 2015. "Does The Accrual Anomaly Exists In Stock Market? Evidence From Pakistan," MPRA Paper 67618, University Library of Munich, Germany.
Waeibrorheem Waemustafa & Azrul Abdullah, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," Post-Print halshs-01509026, HAL.
- Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper 72766, University Library of Munich, Germany.
Ozili, Peterson K, 2015. "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper 77236, University Library of Munich, Germany.
Abdullah, Azrul & Ku Ismail, Ku Nor Izah & Mat Isa, Norshamshina, 2015. "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies," MPRA Paper 77962, University Library of Munich, Germany.
Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2015. "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," MPRA Paper 85026, University Library of Munich, Germany.
Yücel, Rahmi & Ahmetoğulları, Kayhan, 2015. "The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 6(4), pages 179-201, October.
Thomas Depecker & Nathalie Joly, 2015. "Agronomists and accounting. The beginnings of capitalist rationalisation on the farm (1800-1850)," Historia Agraria. Revista de Agricultura e Historia Rural, Sociedad EspaÃ±ola de Historia Agraria, issue 65, pages 75-94, april.
Loreta Bebi, 2015. "The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students," Proceedings of International Academic Conferences 1003815, International Institute of Social and Economic Sciences.
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.
Mukhtar Musa BAko, 2015. "Ownership Structure and Dividend Policy: An Analysis of Consumer Goods Indusry in Nigeria," Proceedings of International Academic Conferences 2604448, International Institute of Social and Economic Sciences.
Pavel Strach & Irena Stejskalova, 2015. "New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise," Proceedings of Business and Management Conferences 2304424, International Institute of Social and Economic Sciences.
Miron Vasile Cristian Ioachim, 2015. "Financial Balance ? An Important Objective for the Stakeholders in Romanian?s Energy Sector," Proceedings of Economics and Finance Conferences 2205013, International Institute of Social and Economic Sciences.
John E. Dexter Jr, 2015. "Do Estate Tax Rates Really Affect Charitable Bequests? A Regression Model Analysis Of Estate Distributions," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 7(1 (March)), pages 45-58.
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.

2014

Marioara Avram & Veronel Avram, 2014. "Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 172-177.
Cristian Dragan & Valeriu Brabete, 2014. "Considerations Regarding The Quality Cost Of Traded Products And Services In The Context Of Performing Management Of The Entity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 211-216.
Ion Ionescu, 2014. "Contributions To Optimize Quality Costs In The Automotive Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 61-68.
Mihaela Mocanu, 2014. "Towards A Definition Of Controlling," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
Ioana D. BUFAN, 2014. "Activity-Based Costing In The Manufacturing Sector: A Managerial Instrument For Decision-Making," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 73-79, April.
Otilia DIMITRIU & Marian MATEI, 2014. "The Expansion Of Accounting To The Cloud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 237-240, July.
Radu-Daniel LOGHIN & Crina SERIA, 2014. "The Relevance Of Goodwill Reporting In An Islamic Context," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 385-392, November.
Ricardo Álex Campos Espinoza & Hanns Aníbal de la Fuente Mella & Berta Silva Palavecinos & Paola Andrea Díaz Riffo, 2014. "Revelación de información en las empresas bursátiles chilenas: el efecto de la propiedad de los inversionistas institucionales y el nivel de endeudamiento," Estudios Gerenciales, Universidad Icesi, June.
Martha Ríos Manríquez & Clara I. Muñoz Colomina & M. Lourdes Rodríguez Vilariño Pastor, 2014. "Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico," Estudios Gerenciales, Universidad Icesi, July.
Dalci Mendes Almeida & Ilse Maria Beuren, 2014. "Presenca dos pilares da teoria da estruturacao na controladoria com o processo de convergencia contábil," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 79-97, June.
Heiberg Andrés Castellanos Sánchez, 2014. "Aplicación contable del valor presente en el contexto venezolano," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 99-114, June.
Laurent Cavaignac & Fabienne Villesèque-Dubus, 2014. "L’apport de la méthode DEA au pilotage de la performance des centres de coût : l’exemple de la logistique amont," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 17(3), pages 69-92, September.
Montagud Mascarell, M. Dolores & Gandía Cabedo, Juan L., 2014. "Entorno virtual de aprendizaje y resultados académicos: evidencia empírica para la enseñanza de la Contabilidad de Gestión," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 108-115.
Juan Pablo Navarro Acevedo, 2014. "A Standardized Net Income Shares Model To Develop Basic Child Support Guidelines," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 79-92.
Mohamed A. K. Basuony & Ehab K. A. Mohamed, 2014. "Internet Financial Disclosure: Evidence From Saudi Arabia And Oman," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 59-69.
William E. Bealing, Jr, 2014. "Integrating Writing Assignments Into An Historically Non-Writing Intensive Course," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(1), pages 55-62.
Ya-Fang Wang & Yu-Ting Huang, 2014. "Types Of Restatement Decisions And Ex-Ante Red Flags Of Internal Control Quality," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(1), pages 1-8.
Wasatorn Shutibhinyo, 2014. "Determinants Of Balanced Scorecard Usage: Indirect Correlation Through Attitudinal Factors," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(4), pages 17-23.
Khaled Aljifri & Abdulkareem Alzarouni & Chew Ng & Mohammad Iqbal Tahir, 2014. "The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(2), pages 101-123.
Oscar Suarez Fernandez, 2014. "The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 7(2), pages 1-11.
Habib AKDOGAN & Ela HICYORULMAZ, 2014. "The Importance of the Sustainability of Environmental Accounting," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 1(1), pages 14-25, December.
Balboa la Chica, Pedro Manuel & Mesa Mendoza, Margarita & Suárez Falcón, Heriberto, 2014. "Análisis De Las Empresas Concesionarias Del Servicio Público De Transporte Urbano Colectivo En España (2008-2010) / An Analysis Of Concessionaries Of The Public Service Of Urban Collective Transport I," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 20(1), pages 23-32.
Sánchez Toledano, Daniel & Carrasco Díaz, Daniel & Sánchez Toledano, Joaquín, 2014. "Observatorio De Costes Y Financiación Del Transporte Urbano Colectivo: Un Programa De Investigación / Cost And Funding Of Urban Transport Watchdog: A Research Program," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 20(1), pages 33-40.
Gómez Ortega, Alba & Delgado Jalón, M. Luisa & Rivero Menéndez, José Ángel, 2014. "A Strategic Analysis Of Collective Urban Transport In Spain Using The Five Forces Model / Un Análisis Estratégico De Transporte Urbano Colectivo En España Usando Elmodelo De Las Cinco Fuerzas," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 20(1), pages 5-15.
Delgado Jalón, M. Luisa & Sánchez de Lara, Miguel A. & Gómez Ortega, Alba, 2014. "Financiación Del Servicio Público De Transporte Urbano: Un Estudio Empírico En Las Empresas Españolas / Financing Public Urban Transport: An Empirical Study In Spanish Companies," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 20(3), pages 151-162.
Siti Rosmaini Binti Mohd Hanafi & Mohd Ariff Bin Kasim, 2014. "The Significance of 18 Weeks in Internet Business Reporting Research (IBR): A New Dimension in Data Collection Procedures," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 13(1), pages 59-74, June.
Mocanu Mihaela, 2014. "Controlling in Romania. A Literature Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 537-540, May.
Mirela Monea, 2014. "Considerations On Entity'S Risk Analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 149-156.
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.
Vladimír Králíček & Jan Molín, 2014. "Notes to some types of external frauds from the perspective of criminal legislation in the Czech Republic [Poznámky k některým formám vnějších podvodných jednání z pohledu trestněprávní úpravy v Če," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 6-17.
Durak, Mustafa Gürol & Ünverdi, İdil, 2014. "The Use of Cost Information in Frozen Food Logistics," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 5(4), pages 19-41, October.
Larelle Chapple & Victoria J Clout & David Tan, 2014. "Corporate governance and securities class actions," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 525-547, November.
Noor Sharoja Sapiei, 2014. "Tax Agents Perceptions of the Corporate Taxpayersâ?? Compliance Costs under the Self-assessment System," Proceedings of International Academic Conferences 0100268, International Institute of Social and Economic Sciences.
Boonchai Hongcharu, 2014. "A Model of Social Interactivity through Internet-based Technologies: Implications for Marketing Communications," Proceedings of International Academic Conferences 0300643, International Institute of Social and Economic Sciences.
Ali Kahramanoglu & Burcu Aslantas Ates, 2014. "Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry," Proceedings of International Academic Conferences 0301557, International Institute of Social and Economic Sciences.
Iwona Cie?lak & Ma?grzata Kucharczyk, 2014. "Green Accounting - The Fifth Element Of A The Balanced Scorecard," Proceedings of International Academic Conferences 0702299, International Institute of Social and Economic Sciences.
Ma?orzata Kucharczyk & Iwona Cie?lak, 2014. "The Issue Of Management Accounting In Small And Medium-Sized Enterprises," Proceedings of International Academic Conferences 0702301, International Institute of Social and Economic Sciences.
Nilüfer Tetik & Esin Yelgen, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702371, International Institute of Social and Economic Sciences.
Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
Mustafa ZİNCİRKIRAN & Hidayet TİFTİK, 2014. "Work–Family Conflicts of Practitioners of Accountancy: Practice of Diyarbakir," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
Dragan Georgiev, 2014. "Application of ‘cost-volume-profit’ Analysis In The Hotel Industry (Based on Survey Data of High-ranking Hotels in the North-east Region of Bulgaria)," Business & Management Compass, University of Economics Varna, issue 3, pages 48-60.
Iliyan Hristov, 2014. "An Integrated Model For Assessing The Activity Of The Enterprise," Business & Management Compass, University of Economics Varna, issue 3, pages 61-73.

2013

Nicolae Todea & Delia Corina MihÄƒlÅ£an, 2013. "The Censorial Control - Sufficient For A Non-Profit Organisation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-12.
Alexandra Ileana Mutiu, 2013. "An Inquiry Into The Effects Of Multiple Graded Factors On Student Performance In Managerial Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-5.
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.
Sandeep GOEL, 2013. "Decoding Gimmicks of Financial Shenanigans in Telecom Sector in India," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 118-131, March.
Isil PEKDEMIR & Recep PEKDEMIR & Yasemin SEN, 2013. "A Comparative Study on the Business School Students’ Perceptions on the Professional Accountancy of Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 39-60, March.
Ali UYAR & Ali Haydar GUNGORMUª, 2013. "Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 61-75, March.
Bogdan DIMA & Ioan CUZMAN & Stefana DIMA (CRISTEA) & Otilia SARAMAT, 2013. "Effects of Financial and Non-Financial Information Disclosure on Prices’ Mechanisms for Emergent Markets: The Case of Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 76-100, March.
David ALEXANDER, 2013. "The Soviet Accounting Bulletin, 1973-1983," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 345-378, June.
Jean Bédard & Lucie Courteau, 2013. "Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements," BEMPS - Bozen Economics & Management Paper Series BEMPS11, Faculty of Economics and Management at the Free University of Bozen.
Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 47-53, February.
Ioana-Diana BUFAN, 2013. "The Role Of Budgeting In The Management Process: Planning And Control," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 16-37, June.
Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combating Fraud In Cross-Border Merger Of Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 120-125, June.
Anca-Simona N. HROMEI & Maria-Madalina I. VOINEA, 2013. "Accounting Between Law, Ethics And Morality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 131-136, October.
Tania Zulay Bencomo Escobar, 2013. "Validez espacial de las normas jurídicas: una mirada a la legislación tributaria venezolana," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Campo Alcides Avellaneda Bautista & José Joaquín Ortiz Bojacá, 2013. "Explicación contamétrica de las dinámicas patrimoniales desde una concepción social," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Constanza Loreth Fajardo-Calderón & Dora Cecilia Suárez Amaya, 2013. "Análisis comparativo del impuesto de renta para las personas naturales (Colombia) - personas físicas (Espana) y los no residentes," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2013. "Shared Auditors in Mergers and Acquisitions," Working Papers 13-14, University of Pennsylvania, Wharton School, Weiss Center.
Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O., 2013. "The separation of ownership and control and corporate tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 228-250.
Alexander, Cindy R. & Bauguess, Scott W. & Bernile, Gennaro & Lee, Yoon-Ho Alex & Marietta-Westberg, Jennifer, 2013. "Economic effects of SOX Section 404 compliance: A corporate insider perspective," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 267-290.
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.
Arquero, José Luis & Donoso, José Antonio, 2013. "Docencia, investigación y burnout: el síndrome del quemado en profesores universitarios de Contabilidad," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 94-105.
Gulsah ATAGAN & Suleyman YUKCU, 2013. "Effect of Packing Cost on The Sales Price and Contribution Margin," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(1), pages 1-9.
Paula A. D’Onofrio & Inés García Fronti, 2013. "Relationships Between Stakeholders And Reports Using Fuzzy Relations," Fuzzy Economic Review, International Association for Fuzzy-set Management and Economy (SIGEF), vol. 0(2), pages 33-44, November.
Diah Hari Suryaningrum & Sri Hastuti & Dwi Suhartini, 2013. "Accounting Student And Lecturer Ethical Behavior: Evidence From Indonesia," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 5(1), pages 31-40.
Wasatorn Shutibhinyo, 2013. "Balanced Scorecard Attributes: Key Determinant And Perceived Benefits," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 7(2), pages 1-8.
Dan G. Teed, 2013. "Legislation Of Ethics In The Early Years Of The Securities And Exchange Commission," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(2), pages 1-10.
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.
Juan Pablo Navarro Acevedo, 2013. "Critical Analysis Of Basic Child Support Awards In Puerto Rico,Analisis Critico De La Pension Alimentaria Basica En Puerto Rico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(1), pages 39-54.
Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU, 2013. "Accounting conservatism in the post-IFRS period: Do provisions matter?," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(324), pages 109-130.
Olga Plesco & Ludmila Sobol, 2013. "The Issue Of Asymmetric Information Upon The Capital Market," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(2), pages 254-266.
Xavier Deville, 2013. "Company financing in Belgium: Analysis using supply and use tables," Economic Review, National Bank of Belgium, issue ii, pages 89-115, September.
Rositsa Ivanova, 2013. "Analysis of Enterprise’s Cash Flows - Problems and Solutions in the Conditions of Crisis," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 53-65, Janyary.
Crisan Sorana Adina, 2013. "Can Asset Revaluation Be Manipulative? - A Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1198-1209, July.
Greti Daniela Togoe & Dorel Mates & Mileva Valentina Manescu Dragotoiu, 2013. "Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1280-1285, July.
Stefea Petru & PANTEA Mioara, 2013. "Companies'Financial Status And The Business Turnover On Emergent Markets: The Romanian Case," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 683-696, July.
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.
Mãnescu Dragotoiu Mileva Valentina & Þogoe Greti Daniela & Avram Veronel, 2013. "Accounting Policies Influence Upon the Position and Financial Performance in an Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1363-1366, 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.
Pradana, Andika & Salehudin, Imam, 2013. "Role of work overload toward turnover intention among newly hired public accountants," MPRA Paper 54342, University Library of Munich, Germany.
Gordon, Leo-Rey, 2013. "Colonial Life Insurance Company Limited - From Growth to Failure: An Analysis of Reported Financial Activity 2003-2008," MPRA Paper 58229, 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.
Cristina Boța-Avram, 2013. "Effects Of Governance On Corporate Ethics: A Cross-Country Investigation," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 16(50), pages 3-26, December.
Celik, Muhsin & Kok, Dundar, 2013. "The Validity of Cost Stickiness in Turkey: A Panel Data Analysis in Istanbul Stock Exchange (ISE)," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 4(4), pages 1-37, October.
Roberto Cellini & Gianpiero Torrisi, 2013. "Regional Public Spending for Tourism in Italy: An Empirical Analysis," Tourism Economics, , vol. 19(6), pages 1361-1384, December.
- Cellini, Roberto & Torrisi, Gianpiero, 2009. "The regional public spending for tourism in Italy: an empirical analysis," MPRA Paper 16917, University Library of Munich, Germany.
- Cellini, Roberto & Torrisi, Gianpiero, 2010. "The regional public spending for tourism in Italy: an empirical analysis," DEMQ Working Paper Series 2010/10, University of Catania, Department of Economics and Quantitative Methods.
- Cellini, Roberto & Torrisi, Gianpiero, 2009. "The regional public spending for tourism in Italy: An empirical analysis," MPRA Paper 16131, University Library of Munich, Germany.
Seckin GONEN, & Goktug YUCETURK, 2013. "Web Sitesi Maliyetlerinin Turkiye Muhasebe Standartlari Acisindan Incelenmesine Yonelik Bir Uygulama," Research Journal of Politics, Economics and Management, Sakarya University, Faculty of Economics and Administrative Sciences, vol. 1(2), pages 21-36, April.
Cristina Boţa-Avram, 2013. "The Interplay Between Governance and Global Competitiveness: Evidence from a Cross-Country Survey," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 20(3), pages 381-388, November.
BUFAN Ioana-Diana, 2013. "The Role of Managerial Accounting in the Management Process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 73-76, May.
Plamena Nedyalkova, 2013. "A Study Of The Controlling Function, Under The Influence And Effect Of The Financial And Controlling Activity Of The Public Financial Inspection Agency (PFIA)," Business & Management Compass, University of Economics Varna, issue 1, pages 119-132.

2012

Carmen Balan & Mirela-Patricia Zegreanu, 2012. "Insights into the Development of the Market of Mobile Marketing Services in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(Special N), pages 786-801, November.
Ion Ionescu, 2012. "The Costs And The Management Of The Firm," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 111-120.
Marioara Avram & Greti Daniela Togoe, 2012. "Professional Accountants’ Ethics In The Context Of Corporate Governance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 245-250.
Marioara Avram & Serju Dumitrescu & Alexandru Avram, 2012. "The Protection And The Access To The Financial Information From The Perspective Of The Financial Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 55-64.
Jorge LuÃs Pedreira Murteira Marques Casas Novas & AntÃ³nio JoÃ£o Coelho Sousa, 2012. "On the Relations Between Management Accounting Systems and Intellectual Capital. Evidence for Portuguese Companies," CEFAGE-UE Working Papers 2012_13, University of Evora, CEFAGE-UE (Portugal).
Delci Grapegia Dal Vesco & Ilse Maria Beuren, 2012. "Teoria Da Estrutura De Propriedade: Redes Sociais Em Periódicos Internacionais De Alto Impacto," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero, 2012. "Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Fabián Leonardo Quinche Martín, 2012. "El potencial de los estudios retóricos en la investigación contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Efrén Danilo Ariza Buenaventura, 2012. "El camino hacia la revelación: evolución de los informes de responsabilidad social en Colombia (2006-2009)," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Chen, Clement C. & Jones, Keith T. & Scarlata, Audrey N. & Stone, Dan N., 2012. "Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 370-389.
Annie Ng Cheng San & M. Krishna Moorthy & Choe Kum Lung, 2012. "Perceived Social Power and Audit Committee Effectiveness in Malaysia: The Conceptual 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(1), pages 162-175, January.
Serge Valant Gandja & Christophe Estay, 2012. "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," 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 259-271, October.
Liz Washington Arnold & Peter Harris, 2012. "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 25-42.
Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012. "Partnering With Practice For Accounting Education: Evidence From The Pacific," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(2), pages 61-72.
Maria Sanchez, 2012. "The Role Of The Forensic Accountant In A Medicare Fraud Identity Theft Case," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(3), pages 85-92.
Metin ATMACA, 2012. "İMKB’de işlem gören spor şirketlerinin TOPSIS yönetimi ile finansal performans değerlendirmesi," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 27(320), pages 91-108.
Laura Lazcano & Rafael Muñoz & Javier Márquez, 2012. "Evidencia Empírica de la Relación que Existe entre la Información sobre Solvencia Contenida en las Ratios Contables de las Empresas que aplica NIIF y la Información sobre Solvencia Medida a través de ," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 7(1), pages 65-92, Enero-Jun.
Leontina Pavaloaia, 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 396-406, September.
Ienciu Ionel-Alin, 2012. "Environmental Reporting And Shareholder Structure In The Case Of Romanian Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 931-937, July.
Ienciu Nicoleta Maria, 2012. "A Longitudinal Analysis Of Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 938-943, July.
Crisan Sorana Adina, 2012. "FROM ACCOUNTING REGULATIONS TO VALUATION PRACTICE - THE APPRAISER'(tm)S ROLE IN TANGIBLE ASSETS'(tm) REVALUATION," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 648-654, December.
Ienciu Ionel-Alin, 2012. "Environmental Reporting And Corporate Goveranance For Ftse 100 Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 681-687, December.
Miculescu Corina & Miculescu Marius Nicolae, 2012. "Quality Of Accounting Information To Optimize The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 694-699, December.
Petroianu Grazia – Oana, 2012. "The Role of Accounting Information in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1594-1598, May.
Sandu Gabriela & Lazar Gabriela, 2012. "Accounting Information - A Fundamental Factor in Winning Battles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1656-1659, May.
Solomon Daniela Cristina, 2012. "Features of Commercial Operating Risk Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1683-1685, May.
Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria, 2012. "Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1050-1054, Decembre.
Petre Mihaela – Cosmina & Petroianu Grazia - Oana, 2012. "Cost Information – an Objective Necessity in Optimizing Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1288-1291, Decembre.
Humã Elena, 2012. "Case Study: a Model of Taking Over of Railway Institute in Bucharest," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 746-750, Decembre.
Josheski, Dushko & Jovanova, Blagica, 2012. "External audit and relation between internal auditors, supervisory body and external auditors of the banking sector in the Republic of Macedonia," MPRA Paper 39754, 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.
Jana Fibírová, 2012. "Don´t Ask Accountants How to Manage Costs [Neptejte se účetních, jak řídit náklady]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 129-138.
Michal Bobek, 2012. "Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure [Účetní rezervy podle ČÚS a IAS/IFRS včetně empirické studie vykazování]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(2), pages 66-92.
Michail Th. PAPAILIAS, 2012. "Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 11(2), pages 90-101.
Nicoleta Maria Ienciu & Ionel-Alin Ienciu, 2012. "Determinants of intellectual capital reporting: evidence from the Romanian stock market," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 147-164, March.
Nicoleta Maria Ienciu, 2012. "Theoretical Fundamentals of Human Factor," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(45), pages 247-264, September.
Ionel-Alin Ienciu, 2012. "Corporate Governance and Ethical Behavior: A National Perspective," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(35), pages 49-68, September.
Jacek Jaworski, 2012. "Demand For Financial Information In Small Business Management. Empirical Study," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 10-25, October.
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.
Cristina-Ionela FADUR & Daniela CIOTINA & Marilena MIRONIUC, 2012. "Empirical study on the degree of homogeneity of financial reporting concerning intangible assets," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 342-349, May.
Gabriela LAZAR & Gabriela SANDU, 2012. "Implementing IFRS in the banking system," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 446-450, May.
Lucia PALIU-POPA, 2012. "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 68-75, May.
Ion IONESCU & Daniel GOAGÄ‚RÄ‚ & Oana STÄ‚ICULESCU, 2012. "Possibilities Of Cost Optimization In Public Passenger Transportation For R.A.T. Craiova," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(2(20)/ Su), pages 123-130.
Sofia Ilieva, 2012. "On Some Peculiarities In The Classification and accountiug of Financial Instruments," Business & Management Compass, University of Economics Varna, issue 1, pages 63-77.

2011

Costel Istrate, 2011. "Substance Over Form In A Romanian Book-Tax Approach," 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 29-39, july.
Gabriela Sandu & Carmen Luiza Costuleanu, 2011. "Non-Financial Performance. Relationship Between Social Responsibility Of Company And Corporate Governance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 134-137.
Ion Ionescu, 2011. "Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 84-91.
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.
Alexandra Ileana Mutiu, 2011. "An Attempt To Identify Proper Teaching Strategies For Romanian Business Universities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-12.
Paul DIACONU & Nicoleta COMAN & Catalina GORGAN & Vasile GORGAN & Codrina SANDRU, 2011. "The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 55-73, March.
Ramona LAPTES, 2011. "A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 74-92, March.
Cemal Elitas & Feyyaz Yildiz & Mustafa Uc, 2011. "Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe," Anadolu University Journal of Social Sciences, Anadolu University, vol. 11(2), pages 1-18, May.
Pieter Buys & Danie Schutte, 2011. "The Impact Of The Statement Of Gaap For Sme’S In South Africa," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Simona-Clara Barsan & Mihaela-Georgia Sima & Ancuta-Maria Puscas & Aurel-Gheorghe Setel, 2011. "Technology Audit – General And Practical Lines," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Jiong Gong & R. Preston McAfee & Michael A. Williams, 2016. "Fraud Cycles," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 172(3), pages 544-572, September.
- Gong, Jiong & McAfee, R. Preston & Williams, Michael, 2011. "Fraud cycles," MPRA Paper 28934, University Library of Munich, Germany.
- Jiong Gong & Preston McAfee & Michael A Williams, 2011. "Fraud Cycles," Levine's Working Paper Archive 661465000000001154, David K. Levine.
Berta Silva Palavecinos, 2011. "Valor Razonable: Un Modelo De Valoración Incorporado En Las Normas Internacionales De Información Financiera," Estudios Gerenciales, Universidad Icesi, March.
Valeska Viola Geldres Weiss & María Soledad Etchebarne López & Luis Humberto Bustos Medina, 2011. "La Distancia Psíquica Y El Desempeno Exportador: Un Reto Para La Pyme En La Era De La Globalización," Estudios Gerenciales, Universidad Icesi, March.
Sandra Willman Carvajal & María Isabel Velásco Arango, 2011. "Relación En Las Percepciones Del Estilo De Liderazgo Del Jefe Inmediato Con El Desempeno Laboral De Los Estudiantes En Práctica De Universidad Icesi," Estudios Gerenciales, Universidad Icesi, March.
Ricardo Cuevas Moreno, 2011. "Las dimensiones de la responsabilidad social de las empresas: una guía de lectura para su estudio," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Gabriel Rueda Delgado, 2011. "Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Patricia González González & Tatiana Bermúdez Rodríguez, 2011. "Gerenciando intangibles en empresas de software aplicando el proceso de análisis por jerarquías y el cuadro de mando integral," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Anne-Laure Farjaudon & Jérémy Morales, 2011. "Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 14(3), pages 63-90, September.
Yvan Barel & Sandrine Fremaux, 2011. "Les coûts cachés liés à des mesures d’amélioration des services:l’exemple des caisses d’un hypermarché," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 14(3), pages 91-117, September.
Setia-Atmaja, Lukas & Haman, Janto & Tanewski, George, 2011. "The role of board independence in mitigating agency problem II in Australian family firms," The British Accounting Review, Elsevier, vol. 43(3), pages 230-246.
Aysen Korukoglu, 2011. "Isletmelerde Cevre Muhasebesi: Izmir Ili Uygulamasi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 11(1), pages 81-89.
Konstantinos P. Papadatos & Athanasios P. Bellas, 2011. "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 71-96.
Peter Harris, 2011. "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 53-67.
Petra F.A. Dilling, 2011. "Stakeholder Perception Of Corporate Social Responsibility," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 4(2), pages 23-34.
Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
Stefan Erdorf & Nicolas Heinrichs, 2011. "Co-movement of revenue: structural changes in the business cycle," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 25(4), pages 411-433, December.
Karim Jamal & Shyam Sunder, 2011. "Unregulated Markets for Audit Services," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 1-16, December.
IENCIU Ionel-Alin, 2011. "Environmental Reporting At International Level (Study Of The Literature)," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 529-535, December.
Ienciu Ionel-Alin, 2011. "Evaluation Of Environmental Reporting For Companies Listed On The London Stock Exchange," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 536-543, December.
Ienciu Nicoleta Maria, 2011. "A Retrospective Of Evaluation Models On Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 544-549, December.
Mutiu Alexandra & Moldovan Georgeta, 2011. "How To Better Meet Our Studentsï¿1/2 Learning Style Through The Course Resources," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 578-585, December.
Nedelcu Serban, 2011. "Conceptual Delimitations Of Controlling," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 586-590, December.
Moraru Maria, 2011. "Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1408-1413, May.
Paliu - Popa Lucia & Cosneanu Lavinia, 2011. "General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1578-1582, May.
Solomon Daniela Cristina & Dragomirescu Simona Elena, 2011. "In addition to classical indicators used in financial analysis also occur modern performance measurement indicators that are considering the concept of value creation. With enterprise’s modern perform," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1949-1952, May.
Dumitru Franca, 2011. "Opportunities for Upgrading the Local Community Budget," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 706-710, May.
Dumitru Franca, 2011. "The Specifics of Expenditures’ Execution at Public Institutions of Culture," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 711-714, May.
Maria Moraru & Franca Dumitru, 2011. "The Risks In The Audit Activity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(3), pages 187-194.
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.
Petr Vacek & Libuše Šoljaková, 2011. "The Importance of Risk for measurement of profitability of products and customers - inspiration from banking industry [Význam rizika při měření ziskovosti produktů a zákazníků - inspirace z bankovn," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(2), pages 82-92.
Miloslav Janhuba, 2011. "Eighty-years Old News [Osmdesátileté 'aktuality']," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(2), pages 93-105.
Pieter Wolter, 2011. "Die monetaere Quantifizierung des personalen Faktors im Rahmen von Unternehmensbewertungen," Books, Rainer Hampp Verlag, edition 1, number 9783866186644.
Diana Lamani & Linda Çepani, 2011. "Internet Financial Reporting by banks and insurance companies in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 14(42), pages 159-174, December.

2010

Daniela Cristina Solomon & Simona Elena Dragomirescu, 2010. "Forecast of the Economic- Financial Performance Based on Diagnostic Analysis," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
Smaranda Andreea Trica & Marilena Zuca & Alice Tinta, 2010. "A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Adrian Grosanu & Paula Ramona Rachisan, 2010. "Challenges Of The Auditing Profession In The Context Of Economic Crisis," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Simona-Clara Barsan & Mihaela-Georgia Sima & Ancuta-Maria Puscas & Aurel-Gheorghe Setel, 2010. "Technology Audit - General And Practical Lines," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Stefan Erdorf & Nicolas Heinrichs, 2010. "Co-movement of Fundamentals: Structural Changes in the Business Cycle," Cologne Graduate School Working Paper Series 01-01, Cologne Graduate School in Management, Economics and Social Sciences, revised Dec 2010.
Digna Azúa Álvarez & Verónica Pizarro Torres & Berta Silva Palavecinos & Paola Díaz Riffo, 2010. "Influencia De La Deuda Con El Público Y La Concentración De La Propiedad En La Transparencia Del Mercado De Capitales Chileno," Estudios Gerenciales, Universidad Icesi, June.
Jose luis Villarreal, 2010. "Bases conceptuales para la construccion de teoria contable," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
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.
Campo Alcides Avellaneda Bautista, 2010. "Factores De Incidencia De La Ley 1314 De 2009 En La Educación Contable Colombiana," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Campo Alcides Avellaneda Bautista, 2010. "Facteurs D´Incidence De La Loi 1314 De 2009 Dans Le Systeme Comptable D´Enseignement En Colombie," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 13(1), pages 5-32, March.
Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "Participation budgétaire et performance managériale:Une combinaison de méta-analyses -Budgetary participation and managerial performance:A combination of meta-analyses," Working Papers CREGO 1101001, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
A.B. Bonache & J. Maurice, 2010. "A Best Evidence Synthesis On The Link Between Budgetary Participation And Managerial Performance," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(2(12)/Sum), pages 34-47.
- Bonache, Adrien & Maurice, Jonathan & Moris, Karen, 2010. "A Best evidence synthesis on the link between budgetary participation and managerial performance," MPRA Paper 20924, University Library of Munich, Germany.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance," Working Papers CREGO 1101002, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736246, HAL.
- Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736237, HAL.
Lambert, Caroline & Pezet, Eric, 2010. "The making of the management accountant. Becoming the producer of truthful knowledge," HEC Research Papers Series 932, HEC Paris.
Ayse Necef YERELI & Cevdet KAYALI & Burak ÖZDOGAN & Anil GACAR & Fatma IZMIRLI ATA, 2010. "Uluslararasi Muhasebe Egitimi Literatür Taramasi:1997-2008 Dönemi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 10(3), pages 885-910.
A.B. Bonache & J. Maurice, 2010. "A Best Evidence Synthesis On The Link Between Budgetary Participation And Managerial Performance," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(2(12)/Sum), pages 34-47.
- Bonache, Adrien & Maurice, Jonathan & Moris, Karen, 2010. "A Best evidence synthesis on the link between budgetary participation and managerial performance," MPRA Paper 20924, University Library of Munich, Germany.
- Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736237, HAL.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance," Working Papers CREGO 1101002, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736246, HAL.
A.B. Bonache & J. Maurice, 2010. "A Best Evidence Synthesis On The Link Between Budgetary Participation And Managerial Performance," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(2(12)/Sum), pages 34-47.
- Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736237, HAL.
- Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736246, HAL.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance," Working Papers CREGO 1101002, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Bonache, Adrien & Maurice, Jonathan & Moris, Karen, 2010. "A Best evidence synthesis on the link between budgetary participation and managerial performance," MPRA Paper 20924, University Library of Munich, Germany.
Wenxia Ge & G. Whitmore, 2010. "Binary response and logistic regression in recent accounting research publications: a methodological note," Review of Quantitative Finance and Accounting, Springer, vol. 34(1), pages 81-93, January.
Costuleanu Carmen Luiza & Codreanu Carmen Mariana, 2010. "International Financial Crisis and Creative Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 144-148, October.
Mihalache Anita & Salagean Liana, 2010. "Cost – Volume - Profit Analysis Contribution On Overcoming the Current Crisis in Hospitality Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 463-467, 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.
Petroianu Grazia – Oana, 2010. "The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 633-637, October.
Ristea Luminita, 2010. "Competition among Top 25 International Accounting, Auditing and Consultancy Networks in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 688-694, October.
Varzaru Anca Antoaneta & Varzaru Mihai, 2010. "New Paradigms of Management Control," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 828-831, October.
Cadogan, Godfrey, 2010. "Forecasting The Pricing Kernel of IBNR Claims Development In Property-Casualty Insurance," MPRA Paper 23235, University Library of Munich, Germany.
Dima, Bogdan & Dima(Cristea), Stefana Maria & Moldovan, Nicoleta & Pirtea, Marilen Gabriel, 2010. "National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption," MPRA Paper 27172, University Library of Munich, Germany.
Yucel, Rahmi & Sait Eren, Selim, 2010. "The Effects of Management Control on Employees’ Behavior Performance: A Case in Pharmaceutical Companies," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 1(4), pages 1-97, October.
Roberto Cellini & Gianpiero Torrisi, 2013. "Regional Public Spending for Tourism in Italy: An Empirical Analysis," Tourism Economics, , vol. 19(6), pages 1361-1384, December.
- Cellini, Roberto & Torrisi, Gianpiero, 2009. "The regional public spending for tourism in Italy: an empirical analysis," MPRA Paper 16917, University Library of Munich, Germany.
- Cellini, Roberto & Torrisi, Gianpiero, 2010. "The regional public spending for tourism in Italy: an empirical analysis," DEMQ Working Paper Series 2010/10, University of Catania, Department of Economics and Quantitative Methods.
- Cellini, Roberto & Torrisi, Gianpiero, 2009. "The regional public spending for tourism in Italy: An empirical analysis," MPRA Paper 16131, University Library of Munich, Germany.
Marco Dudda & Kerstin Schmidt & Walter Schmitting & Andreas Wömpener, 2010. "Sind Gruppen die besseren Entscheider? – Experimentelle Evidenz am Beispiel simulierter Entscheidungen im Kontext der Lagerverwaltung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(3), pages 249-268, April.
Hernando Ortego, Javier, 2010. "La gestión financiera de las Haciendas Municipales en la Edad Moderna. El caso de los Bienes de Propios de Madrid," Working Papers in Economic History 2010/03, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History).
A.B. Bonache & J. Maurice, 2010. "A Best Evidence Synthesis On The Link Between Budgetary Participation And Managerial Performance," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(2(12)/Sum), pages 34-47.
- Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736237, HAL.
- Bonache, Adrien & Maurice, Jonathan & Moris, Karen, 2010. "A Best evidence synthesis on the link between budgetary participation and managerial performance," MPRA Paper 20924, University Library of Munich, Germany.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance," Working Papers CREGO 1101002, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736246, HAL.

2009

Domagoj Sajter, 2009. "The Survey Of Certain Methods And Business Difficulties Or Bankruptcy Prediction Researches," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 18(2), pages 429-452, december.
Sorin Berinde, 2009. "Perspectives Regarding The Taxation System In Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Edison Fredy León Paime & Diego Mauricio Barragán & Ernesto Ravelo, 2009. "Las representaciones sociales del concepto de responsabilidad social en los estudiantes de contaduría pública: hacia la estructura del sentido común," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Florentina MOISESCU & Iuliana MIHAI, 2009. "Acknowledging and Accounting for Employee Benefits," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 131-140.
Caroline Lambert & Jérémy Morales, 2009. "Les pratiques occultes des contrôleurs de gestion:une étude ethnographique du «sale boulot»," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 12(2), pages 5-34, June.
Seckin Gonen & Suleyman Yukcu, 2009. "Applications of Management and Cost Accounting In Republic History of Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 9(2), pages 401-422.
Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
- Adrien Bonache & Jonathan Maurice & Karen Moris & Irène Georgescu, 2009. "Enseignements d'une meta-analyse sur le lien participation budgétaire - performance managériale," Post-Print halshs-00460130, HAL.
Siti Rosmaini Bt Mohd Hanafi & Mohd Ariff Bin Kasim & Muhd Kamil Bin Ibrahim & Dawson R. Hancock, 2009. "Business Reporting on the Internet: Development of a Disclosure Quality Index," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 8(1), pages 55-79, April.
Eivind Bernhardsen & Bjorne Dyre Syversten, 2009. "Stress Testing the Enterprise Sector's Bank Debt: A Micro Approach," International Journal of Central Banking, International Journal of Central Banking, vol. 5(3), pages 111-138, September.
Adrien Bonache & Jonathan Maurice & Karen Moris & Irène Georgescu, 2009. "Enseignements d'une meta-analyse sur le lien participation budgétaire - performance managériale," Post-Print halshs-00460130, HAL.
- Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "Participation budgétaire et performance managériale:Une combinaison de méta-analyses -Budgetary participation and managerial performance:A combination of meta-analyses," Working Papers CREGO 1101001, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Roberto Cellini & Gianpiero Torrisi, 2013. "Regional Public Spending for Tourism in Italy: An Empirical Analysis," Tourism Economics, , vol. 19(6), pages 1361-1384, December.
- Cellini, Roberto & Torrisi, Gianpiero, 2009. "The regional public spending for tourism in Italy: An empirical analysis," MPRA Paper 16131, University Library of Munich, Germany.
- Cellini, Roberto & Torrisi, Gianpiero, 2009. "The regional public spending for tourism in Italy: an empirical analysis," MPRA Paper 16917, University Library of Munich, Germany.
- Cellini, Roberto & Torrisi, Gianpiero, 2010. "The regional public spending for tourism in Italy: an empirical analysis," DEMQ Working Paper Series 2010/10, University of Catania, Department of Economics and Quantitative Methods.
Dima, Bogdan & Dima (Cristea), Stefana Maria, 2009. "A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries," MPRA Paper 27165, University Library of Munich, Germany.
Michal Menšík & Jakub Stránský, 2009. "Conclusions of International Conference Impact of Global Crisis on Performance Management [Závěry mezinárodní konference Vliv globální krize na řízení výkonnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(3), pages 82-86.
LUPU Felicia Adriana, 2009. "Economic financial analyses – a way to determinate the corporate lifecycle in distribution companies," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(1 Special), pages 145-152, July.
Sabine Knothe & Sabine Schonebeck & Andreas Wömpener, 2009. "Wechselwirkungen von Handlungen der Unternehmensführung und öffentlicher Meinungsbildung – Spezifikation eines Kommunikationsmodells," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(2), pages 215-237, October.

2008

Ciuraru-Andrica Cristina, 2008. "The Impact Of Global Financial Crisis Under The Romanian Financial Market," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
Lazarescu (Marinescu) Silvia, 2008. "The Link Between Accounting And Fiscal Evasion," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
Cristina Silvia Nistor & Crina Ioana Filip & Adela Deaconu, 2008. "Derivative Instruments – Alternatives To Cover The Foreign Exchange Rate In The Case Of Import-Export Operations - Accounting Approach For Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Adrian Grosanu & Paula Ramona Rachisan, 2008. "The Implementation Of Profit Centres Inside An Economic Entity," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
María del Carmen Boado-Penas & Salvador Valdés-Prieto & Carlos Vidal-Meliá, 2008. "The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden," Fiscal Studies, Institute for Fiscal Studies, vol. 29(1), pages 89-134, March.
- Maria del Carmen Boado-Penas & Salvador Valdés-Prieto & Carlos Vidal-Meliá, 2008. "The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden," CESifo Working Paper Series 2182, CESifo.
Edison Fredy León Paime, 2008. "Las facultades de la modernización: contexto de aparición de los programas de contaduría pública en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
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.
Javier Sabogal Aguilar & Enrique Hurtado, 2008. "Elementos del concepto racionalidad ambiental," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Antonio Mihi Ramírez & David Barbosa Ramírez & Ray Merchan Hencker, 2008. "Retos de la ética corporativa para las empresas de Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Martha Ruth Mendoza Torres, 2008. "Aproximación al liderazgo desde la caracterización de redes sociales presentes en el aula," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Diego Mauricio Barragán, 2008. "Indagación sobre los discursos de curriculum en contaduría pública en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Edison Fredy León Paime & Angel David Roncancio, 2008. "El área de fundamentación contable: una aproximación a partir de sus contenidos y textos," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
FABIO ENRIQUE GÓMEZ MENESES & Diego Fernando Catòlico Segura, 2008. "Relación De La Presentación De Información De Negocios On-Line Con Las Variables Financieras En Las Empresas Colombianas," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
María del Carmen Boado-Penas & Salvador Valdés-Prieto & Carlos Vidal-Meliá, 2008. "The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden," Fiscal Studies, Institute for Fiscal Studies, vol. 29(1), pages 89-134, March.
- Maria del Carmen Boado-Penas & Salvador Valdés-Prieto & Carlos Vidal-Meliá, 2008. "The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden," CESifo Working Paper Series 2182, CESifo.
María del Carmen Boado Penas & Carlos Vidal- Meliá, 2008. "El balance actuarial como indicador de la solvencia del sistema de reparto," Working Papers. Serie EC 2008-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
Stephen Baginski & John Hassell & Michael Kimbrough, 2008. "Macro information environment change and the quality of management earnings forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 31(3), pages 311-330, October.
Potecea, Olga & Gabroveanu, Emilia & Radneantu, Nicoleta, 2008. "Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations," MPRA Paper 14042, University Library of Munich, Germany.
Dima, Bogdan & Cristea, Stefana Maria, 2008. "A web of intercorrelations: culture, financial reporting and social output," MPRA Paper 8246, University Library of Munich, Germany.
Michal Hora, 2008. "Economic Records Antiquity States [Hospodářské záznamy starověkých států]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 47-53.
Jana Fibírová, 2008. "The Competitive Advantage of Management Accounting [Konkurenční výhoda manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 78-90.
Alan Manning, 2010. "The plant size-place effect: agglomeration and monopsony in labour markets," Journal of Economic Geography, Oxford University Press, vol. 10(5), pages 717-744, September.
- Alan Manning, 2007. "The Plant Size-Place Effect: Agglomeration and Monopsony in Labour Markets," CEP Discussion Papers dp0773, Centre for Economic Performance, LSE.
- Alan Manning, 2008. "The Plant Size-Place Effect: Agglomeration and Monopsony in Labour Markets," Working Papers 1109, Princeton University, Department of Economics, Industrial Relations Section..
- Manning, Alan, 2007. "The plant size-place effect: agglomeration and monopsony in labour markets," LSE Research Online Documents on Economics 19765, London School of Economics and Political Science, LSE Library.

2007

Popescu Aurora, 2007. "Evolution And Controversies Regarding The Standardization, Valuation And Amortization Of The Goodwill," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-53.
Tomás Garrido Pulido & Carmen Lafuente Ibáñez & Raquel Puentes Poyatos, 2007. "Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 191-220, August.
Mauricio Gómez Villegas, 2007. "Pensamiento Único Y Contabilidad: La Posibilidad," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Efren Danilo Ariza Buenaventura, 2007. "Luces y sombras en el poder constitutivo de la contabilidad""," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Adriana Carolina Silva Arias & Patricia Gonzalez Román, 2007. "Una revisión a la composición y transición demográfica," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Nidia Elena Rendón Arcila, 2007. "Enfoque comunicacional de la contabilidad, ¿una nueva etapa de la contabilidad? (Primera parte)," Revista Semestre Económico, Universidad de Medellín, May.
Caroline Lambert & Éric Pezet, 2007. "Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 10(1), pages 183-208, March.
Tristan AUVRAY (LEREPS-GRES) & Gabriel COLLETIS (coord.) - (LEREPS-GRES) & Stéphanie LAVIGNE (ESC Toulouse - LEREPS-GRES) & Matthieu MONTALBAN (GREThA-GRES) & François MORIN (LEREPS-GRES) & Geoffroy R, 2007. "Financialisation of strategies, risk transfer, liquidity, property and control (In French)," Cahiers du GRES (2002-2009) 2007-09, Groupement de Recherches Economiques et Sociales.
Birol ÇETİN & Fatih Coşkun ERTAŞ, 2007. "Osmanlı İmparatorluğu’nda XIX. yüzyılda gelişen üretim tekniklerinin maliyet ve yönetim muhasebesi uygulamalarına etkisi: Tüfenkhane-i amire’ye ait bir imalat defteri," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 22(250), pages 101-114.
Hubert Ooghe & Sofie Balcaen, 2007. "Are Failure Prediction Models Widely Usable? An Empirical Study Using a Belgian Dataset," Multinational Finance Journal, Multinational Finance Journal, vol. 11(1-2), pages 33-76, March-Jun.
Auray, Nicolas, 2007. "Folksonomy: the New Way to Serendipity," MPRA Paper 4582, University Library of Munich, Germany.
Dutta, Probal & Bose, Sudipta, 2007. "Web-based Corporate Reporting in Bangladesh:An Exploratory Study," MPRA Paper 7915, University Library of Munich, Germany.
Michal Menšík & Jakub Stránský, 2007. "Conference of Department of Management Accounting: Modern Attitudes toward Performance Measurement and Its Information Support [Konference katedry manažerského účetnictví: Koncepce a praxe měření v," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(4), pages 86-91.
Dimitriu, Mihail, 2007. "Contabilitatea si Societatea Cunoasterii," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 11(2), pages 83-91, June.

2006

Adriana Tiron Tudor, 2006. "Disclosure Of Related Party Transactions In Some East European Countries," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Lucio Cassia & Andrea Plati & Silvio Vismara, 2006. "Equity valuation using DCF: A theoretical analysis of the long term hypotheses," Working Papers 0602, Department of Management, Information and Production Engineering, University of Bergamo.
JORGE LUIS JULIAO ROSSI & Omar Díaz Bautista, 2006. "Dinámica de sistemas y cambio de paradigma contable," Revista Equidad y Desarrollo, Universidad de la Salle, issue 6, April.
Christophe Maurel, 2006. "Étude d’un changement organisationnel dans de grandes collectivités territoriales:l’évolution de la fonction contrôle de gestion," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 9(3), pages 105-134, September.
Lambert, Caroline & Pezet, Eric, 2006. "Discipliner les autres et agir sur soi : les vies du contrôleur de gestion," HEC Research Papers Series 844, HEC Paris.
Esra Aslanertik & Burcu Ilter Tabak, 2006. "Marketing and Cost Dimensions of ISO 9001 Implementations of Small and Medium Sized Manufacturers: A Case Analysis," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 6(2), pages 47-58.
Ioannis Ananiadis & Dimitrios Kousenidis, 2006. "Stochastic Estimation of the Raw Materials Cost and the Determination of The Mean-Expected Total Product Cost : Analysis and Application," European Research Studies Journal, European Research Studies Journal, vol. 0(3-4), pages 35-46.
Ayten ERSOY & Filiz Angay KUTLUK, 2006. "Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 21(243), pages 108-119.
Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2006. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(2), pages 399-460.
- Paul Oyer, "undated". "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," American Law & Economics Association Annual Meetings 1019, American Law & Economics Association.
- Greenstone, Michael & Oyer, Paul & Vissing-Jorgensen, Annette, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," Research Papers 1869r, Stanford University, Graduate School of Business.
- Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," NBER Working Papers 11478, National Bureau of Economic Research, Inc.
Michal Hora, 2006. "Selection of accounting software for SMEs [Kriteria výběru účetního programu pro malé a střední firmy]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(1), pages 80-83.
Jaroslav Wagner, 2006. "Role of accounting information for performance measurement in changing business environment [Úloha účetních informací pro měření výkonnosti v kontextu změn]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(2), pages 84-94.
Josep Lluís Boned & Llorenç Bagur & Mike Tayles, 2006. "Cost system design and cost management in the Spanish public sector," Economics Working Papers 964, Department of Economics and Business, Universitat Pompeu Fabra.
Josep Lluís Boned & Llorenç Bagur, 2006. "Management information systems: The balanced scorecard in Spanish public universities," Economics Working Papers 976, Department of Economics and Business, Universitat Pompeu Fabra.

2005

GABRIËLS, Xavier & VAN DE WIELE, Patricia, 2005. "Creative accounting: Ethical perceptions among accounting and non-accounting students," Working Papers 2005016, University of Antwerp, Faculty of Business and Economics.
Maria Marenna, 2005. "Un’analisi teorica sul marketing territoriale. Presentazione di un caso studio. Il “consorzio per la tutela dell’Asti”," CERIS Working Paper 200507, CNR-IRCrES Research Institute on Sustainable Economic Growth - Torino (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY.
Eric Cauvin & Pierre-Laurent Bescos, 2005. "Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 8(1), pages 5-25, March.
Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2006. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(2), pages 399-460.
- Paul Oyer, "undated". "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," American Law & Economics Association Annual Meetings 1019, American Law & Economics Association.
- Greenstone, Michael & Oyer, Paul & Vissing-Jorgensen, Annette, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," Research Papers 1869r, Stanford University, Graduate School of Business.
- Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," NBER Working Papers 11478, National Bureau of Economic Research, Inc.
Bonilla Priego, M.ª Jesús & Muñoz Colomina, Clara & Avilés Palacios, Carmen & Vacas Guerrero, Catalina, 2005. "Análisis de las estrategias adoptadas y difundidas por las cadenas hoteleras," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
María Consuelo Pucheta & Mondher Fakhfakh, 2005. "The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia," Working Papers. Serie AD 2005-19, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
David Abad & José Yagüe & Sonia Sanabria, 2005. "Liquidity And Information Around Annual Earnings Announcements: An Intraday Analysis Of The Spanish Stock Market," Working Papers. Serie EC 2005-16, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2006. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(2), pages 399-460.
- Paul Oyer, "undated". "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," American Law & Economics Association Annual Meetings 1019, American Law & Economics Association.
- Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," NBER Working Papers 11478, National Bureau of Economic Research, Inc.
- Greenstone, Michael & Oyer, Paul & Vissing-Jorgensen, Annette, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," Research Papers 1869r, Stanford University, Graduate School of Business.
Carlos F. Alves & F. Teixeira dos Santos, 2005. "The Informativeness of Quarterly Financial Reporting: The Portuguese Case," FEP Working Papers 177, Universidade do Porto, Faculdade de Economia do Porto.
Cakir, Murat, 2005. "Firma Başarısızlığının Dinamiklerinin Belirlenmesinde Makina Öğrenmesi Teknikleri: Ampirik Uygulamalar ve Karşılaştırmalı Analiz [Machine Learning Techniques in Determining the Dynamics of Corporat," MPRA Paper 55975, University Library of Munich, Germany.
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.
Peter Nippel & Felix Streitferdt, 2005. "Unternehmensbewertung bei Teilausschüttung," Schmalenbach Journal of Business Research, Springer, vol. 57(2), pages 163-169, March.

2004

C. Beuselinck & M. Deloof & S. Manigart, 2004. "Venture Capital, Private Equity and Earnings Quality," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/221, Ghent University, Faculty of Economics and Business Administration.
- BEUSELINCK, Christof & DELOOF, Marc & MANIGART, Sophie, 2004. "Venture capital, private equity and earnings quality," Working Papers 2004002, University of Antwerp, Faculty of Business and Economics.
- Christof Beuselinck & Marc Deloof & Sophie Manigart, 2004. "Venture Capital, Private Equity and Earnings Quality," Vlerick Leuven Gent Management School Working Paper Series 2004-02, Vlerick Leuven Gent Management School.
Luis Humberto Suárez Quevedo, 2004. "Las limitaciones del análisis financiero tradicional de la liquidez," Revista Equidad y Desarrollo, Universidad de la Salle, issue 2, April.
Charles Piot, 2004. "Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 7(1), pages 151-169, March.
Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine, 2004. "The Market Pricing of Accruals Quality," SIFR Research Report Series 22, Institute for Financial Research.
Lino Cinquini, 2004. "Corporativismo fascista e studi aziendali negli anni trenta: ri?essi dell’ideologia e delle prassi corporative nello sviluppo delle dottrine economico-aziendali (Fascist 'Corporative economy' and busi," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 12(1), pages 61-87.
Hirshleifer, David & Lim, Sonya S. & Teoh, Siew Hong, 2004. "Disclosure to a Credulous Audience: The Role of Limited Attention," MPRA Paper 5198, University Library of Munich, Germany.
Christof Beuselinck & Marc Deloof & Sophie Manigart, 2004. "Venture Capital, Private Equity and Earnings Quality," Vlerick Leuven Gent Management School Working Paper Series 2004-02, Vlerick Leuven Gent Management School.
- C. Beuselinck & M. Deloof & S. Manigart, 2004. "Venture Capital, Private Equity and Earnings Quality," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/221, Ghent University, Faculty of Economics and Business Administration.
- BEUSELINCK, Christof & DELOOF, Marc & MANIGART, Sophie, 2004. "Venture capital, private equity and earnings quality," Working Papers 2004002, University of Antwerp, Faculty of Business and Economics.
BEUSELINCK, Christof & DELOOF, Marc & MANIGART, Sophie, 2004. "Venture capital, private equity and earnings quality," Working Papers 2004002, University of Antwerp, Faculty of Business and Economics.
- Christof Beuselinck & Marc Deloof & Sophie Manigart, 2004. "Venture Capital, Private Equity and Earnings Quality," Vlerick Leuven Gent Management School Working Paper Series 2004-02, Vlerick Leuven Gent Management School.
- C. Beuselinck & M. Deloof & S. Manigart, 2004. "Venture Capital, Private Equity and Earnings Quality," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/221, Ghent University, Faculty of Economics and Business Administration.
Eddy Cardinaels & Filip Roodhooft & Luk Warlop & Gustaaf Van Herck, 2004. "The joint effects of customer profitability reports and sales support diversity in effective customer pricing," Vlerick Leuven Gent Management School Working Paper Series 2004-05, Vlerick Leuven Gent Management School.

2003

Hubert Ooghe & Sofie Balcaen & Jan Camerlynck, 2003. "The Ooghe-Joos-De Vos failure prédiction models: a cross-industry validation," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 46(1), pages 39-70.
- Hubert Ooghe & Jan Camerlynck & Sofie Balcaen, 2002. "The Ooghe-Joos-De Vos failure prediction models: a cross-industry validation," Vlerick Leuven Gent Management School Working Paper Series 2001-9, Vlerick Leuven Gent Management School.
Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-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.
Friese, Sebastian & Mittendorf, Thomas, 2003. "Asset-Liability Management bei Komposit- und Lebensversicherern - Besinnung auf die Grundlagen -," Hannover Economic Papers (HEP) dp-288, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
Peter Nippel & Felix Streitferdt, 2003. "Unternehmensbewertung mit dem WACC-Verfahren: Steuern, Wachstum und Teilausschüttung," Schmalenbach Journal of Business Research, Springer, vol. 55(4), pages 401-422, June.

2002

Johan Christiaens & Séverine Hermans, 2002. "La réforme comptable dans les communes flamandes: une étude empirique des comptes annuels," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(1), pages 91-115.
Françoise Giraud, 2002. "Responsabilité et contrôlabilité:une approche empirique," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 5(1), pages 77-99, March.
Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-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.
Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 329-356.
Hubert Ooghe & Sofie Balcaen & Jan Camerlynck, 2003. "The Ooghe-Joos-De Vos failure prédiction models: a cross-industry validation," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 46(1), pages 39-70.
- Hubert Ooghe & Jan Camerlynck & Sofie Balcaen, 2002. "The Ooghe-Joos-De Vos failure prediction models: a cross-industry validation," Vlerick Leuven Gent Management School Working Paper Series 2001-9, Vlerick Leuven Gent Management School.
Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers ysm289, Yale School of Management.
Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder, 2001. "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay," Yale School of Management Working Papers ysm170, Yale School of Management.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder, 2001. "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay," Yale School of Management Working Papers ysm170, Yale School of Management.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
Neus, Werner, 2002. "Fusionsanreize, strategische Managerentlohnung und die Frage des geeigneten Unternehmensziels," Tübinger Diskussionsbeiträge 244, University of Tübingen, School of Business and Economics.

2001

Charles Ducrocq & Michel Gervais & Christophe Herriau, 2001. "Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 4(3), pages 89-121, September.
François Meyssonnier, 2001. "Le target costing:un état de l'art," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 4(4), pages 113-138, December.
Cédric Lesage, 2001. "Modélisation de l'imperfection dans le coût:une interprétation cognitive de résultats expérimentaux obtenus sur le modèle CVP," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 4(4), pages 59-83, December.
Rita Ribeiro & Helena Ramalhinho-Lourenço, 2001. "A multi-objective model for a multi-period distribution management problem," Economics Working Papers 532, Department of Economics and Business, Universitat Pompeu Fabra.
Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder, 2001. "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay," Yale School of Management Working Papers ysm170, Yale School of Management.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.
- Rong-Ruey Duh & Shyam Sunder & Karim Jamal, 2002. "Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay," Yale School of Management Working Papers ysm316, Yale School of Management, revised 01 Jan 2003.

2000

Levin, Joakim & Olsson, Per M., 2000. "Terminal Value Techniques in Equity Valuation - Implications of the Steady State Assumption," SSE/EFI Working Paper Series in Business Administration 2000:7, Stockholm School of Economics.
Marra, T.A. & Suijs, J.P.M., 2000. "Going-Public and the Influence of Disclosure Environment," Discussion Paper 2000-15, Tilburg University, Center for Economic Research.

1999

Akira Kajiwara, 1999. "A Comparative Analysis of Pulp, Paper, and packaging Companies in Canada, Japan and United States," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, vol. 43, pages 65-117, February.
Ralf Ewert, 1999. "Auditor Liability and the Precision of Auditing Standards," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 155(1), pages 181-181, March.
Suijs, J.P.M., 1999. "Costly Disclosures in a Voluntary Disclosure Model with an Opponent," Discussion Paper 1999-35, Tilburg University, Center for Economic Research.

1998

1997

Sinclair-Desgagne, Bernard & Gabel, H. Landis, 1997. "Environmental Auditing in Management Systems and Public Policy," Journal of Environmental Economics and Management, Elsevier, vol. 33(3), pages 331-346, July.
- H. Landis Gabel & Bernard Sinclair-Desgagné, 1996. "Environmental Auditing in Management Systems and Public Policy," CIRANO Working Papers 96s-21, CIRANO.
M.W. Luke Chan & Wendy Rotenberg & You Mei Che, 1997. "The Evolution of Accounting and Economic Reform in the People's Republic of China," Quantitative Studies in Economics and Population Research Reports 322, McMaster University.

1996

Sinclair-Desgagne, Bernard & Gabel, H. Landis, 1997. "Environmental Auditing in Management Systems and Public Policy," Journal of Environmental Economics and Management, Elsevier, vol. 33(3), pages 331-346, July.
- H. Landis Gabel & Bernard Sinclair-Desgagné, 1996. "Environmental Auditing in Management Systems and Public Policy," CIRANO Working Papers 96s-21, CIRANO.
Casson, P., 1996. "Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument," Papers 96-116, University of Southampton - Department of Accounting and Management Science.
Ahrens, T., 1996. "Talking Accounting: A Comparative Ethnography of British and German Practice," Papers 96-117, University of Southampton - Department of Accounting and Management Science.
Ahrens, T., 1996. "Mamanagement Accounting and Strategy: Practitioners' Temporal Integration i nto Emergent Organisational Action," Papers 96-118, University of Southampton - Department of Accounting and Management Science.
Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
Russell, J., 1996. "A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology," Papers 96-121, University of Southampton - Department of Accounting and Management Science.
Ahrens, T., 1996. "What's Wrong with Management Accounting Research? The Potential of Ethnography," Papers 96-124, University of Southampton - Department of Accounting and Management Science.

1995

Bukvić, Rajko, 1995. "Књиговодствено-Финансијски Показатељи Пословања И Њихово Коришћење У Интерним И Екстерним Анализама [Accounting and financial business indicators and their use in internal and external analyses]," MPRA Paper 121941, University Library of Munich, Germany, revised 1995.

1992

1985

Brown, Ld & Gardner, Jc, 1985. "Using Citation Analysis To Assess The Impact Of Journals And Articles On Contemporary Accounting Research (Car)," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 84-109.

1984

Dyckman, Tr & Zeff, Sa, 1984. "2 Decades Of The Journal-Of-Accounting-Research," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 225-247.
Watkins, Pr, 1984. "Multidimensional-Scaling Measurement And Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 406-411.

1983

Mark B. Stewart, 1983. "On Least Squares Estimation when the Dependent Variable is Grouped," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 50(4), pages 737-753.
- Mark B. Stewart, 1982. "On Least Squares Estimation When the Dependent Variable is Grouped," Working Papers 539, Princeton University, Department of Economics, Industrial Relations Section..
- Stewart, Mark B, 1982. "On Least Squares Estimation when the Dependent Variable is Grouped," The Warwick Economics Research Paper Series (TWERPS) 207, University of Warwick, Department of Economics.

1982

Mark B. Stewart, 1983. "On Least Squares Estimation when the Dependent Variable is Grouped," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 50(4), pages 737-753.
- Stewart, Mark B, 1982. "On Least Squares Estimation when the Dependent Variable is Grouped," The Warwick Economics Research Paper Series (TWERPS) 207, University of Warwick, Department of Economics.
- Mark B. Stewart, 1982. "On Least Squares Estimation When the Dependent Variable is Grouped," Working Papers 539, Princeton University, Department of Economics, Industrial Relations Section..

1981

Ashton, Rh, 1981. "A Descriptive Study Of Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 42-61.

1976

Frishkoff, P, 1976. "Some Radical Thoughts On Accounting Theory," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 178-180.
Burns, Tj & Coffman, En, 1976. "Accounting Hall Of Fame - Profile Of Members," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 342-347.

1975

Kaplan, Rs, 1975. "Synthesis," Journal of Accounting Research, Wiley Blackwell, vol. 13, pages 134-142.
Mark B. Stewart, 1983. "On Least Squares Estimation when the Dependent Variable is Grouped," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 50(4), pages 737-753.
- Mark B. Stewart, 1982. "On Least Squares Estimation When the Dependent Variable is Grouped," Working Papers 539, Princeton University, Department of Economics, Industrial Relations Section..
- Stewart, Mark B, 1982. "On Least Squares Estimation when the Dependent Variable is Grouped," The Warwick Economics Research Paper Series (TWERPS) 207, University of Warwick, Department of Economics.

1974

Mcrae, Tw, 1974. "Citational Analysis Of Accounting Information Network," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 80-92.
Reynolds, B, 1974. "Was Shakespeare An Accountant," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 367-371.

1971

Ball, R, 1971. "Index Of Empirical Research In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 1-31.

1970

Moonitz, M, 1970. "3 Contributions To Development Of Accounting Principles Prior To 1930," Journal of Accounting Research, Wiley Blackwell, vol. 8(1), pages 145-155.

1968

Forrester, Dar, 1968. "Incan Contribution To Double-Entry Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 283-283.
Stone, Ml, 1968. "Problems In Search Of Solutions Through Research," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 59-66.

1967

Yamey, Bs, 1967. "15th And 16th Century Manuscripts On Art Of Bookkeeping," Journal of Accounting Research, Wiley Blackwell, vol. 5(1), pages 51-76.
Hain, Hp, 1967. "Casting Account," Journal of Accounting Research, Wiley Blackwell, vol. 5(2), pages 154-163.

1966

Devine, C, 1966. "Professional Responsibilities - Empirical Suggestion," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 160-176.
Vance, Ll, 1966. "Professional Responsibilites - Empirical Suggestion - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 177-180.
Davidson, Hj, 1966. "Professional Responsibilites - Empirical Suggestion - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 181-182.
Trueblood, Rm, 1966. "Accounting Principles - Board And Its Problems," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 183-191.

1965

Livock, Dm, 1965. "The Accounts Of The Corporation Of Bristol - 1532 To 1835," Journal of Accounting Research, Wiley Blackwell, vol. 3(1), pages 86-102.

1964

Anton, Hr, 1964. "Some Aspects Of Measurement And Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 2(1), pages 1-9.
Yamey, Bs, 1964. "Accounting And The Rise Of Capitalism - Further Notes On A Theme By Sombart," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 117-136.
Jacobsen, Le, 1964. "The Ancient Inca Empire Of Peru And The Double Entry Accounting Concept," Journal of Accounting Research, Wiley Blackwell, vol. 2(2), pages 221-228.

1963

Li, Dh, 1963. "The Semantic Aspect Of Communication-Theory And Accountancy," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 102-107.
Kennedy, M, 1963. "The Values Of Accounting And Of Corporations - A Review Article," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 108-115.
Chambers, Rj, 1963. "Why Bother With Postulates," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 3-15.
Vatter, Wj, 1963. "Postulates And Principles," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 179-197.
Kennedy, M, 1963. "Statistical-Inference And Accounting - A Review Article," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 225-231.

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.
Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2006. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 121(2), pages 399-460.
- Paul Oyer, "undated". "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," American Law & Economics Association Annual Meetings 1019, American Law & Economics Association.
- Greenstone, Michael & Oyer, Paul & Vissing-Jorgensen, Annette, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," Research Papers 1869r, Stanford University, Graduate School of Business.
- Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," NBER Working Papers 11478, National Bureau of Economic Research, Inc.
Daniel Aobdia & Luminita Enache & Anup Srivastava, 0. "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, vol. 0, pages 1-40.
Andrea Francesconi & Luca Ghezzi, "undated". "Valutazione della sostenibilit economica e finanziaria del sistema di servizi assistenziali agli anziani non autosufficienti: Il caso della Provincia di Trento," Euricse Working Papers 1230, Euricse (European Research Institute on Cooperative and Social Enterprises).
Timo Salmi & Ilkka Virtanen & Paavo Yli-Olli, "undated". "On the Classification of Financial Ratios; A Factor and Transformation Analysis of Accrual, Cash Flow, and Market-Based Ratios," News Group _005, Sci.Finance.Abstract.
Timo Salmi & ts@uwasa.fi & Ilkka Virtanen & itv@uwasa.fi, "undated". "Deriving the Internal Rate of Return from the Accountant's Rate of Return; A Simulation Testbench," News Group _006, Sci.Finance.Abstract.

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