Munich Personal RePEc Archive

Items where Subject is "M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing"

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Number of items at this level: 112.

A

Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2005): Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies. Published in: Journal of Financial Reporting & Accounting , Vol. 1, No. 6 (2008): pp. 1-20.

Ali, Azham and Lee, Teck Heang and Yusof, Nor Zalina and Ojo, Marianne (2007): Practical training and the audit expectations gap: The case of accounting undergraduates of Universiti Utara Malaysia. Published in: IGI Global (2016)

Ali, Syed Babar (2012): Corporate Governance and Accounting Practices in Pakistan. Published in: International Journal of Advanced Research No. 5 (May 2015): pp. 192-211.

Anginer, Deniz and Mansi, Sattar and Warburton, A. Joseph and Yildizhan, Celim (2011): Firm Reputation and Cost of Debt Capital.

Azham, Ali and Teck Heang, Lee and Yusof, Nor Zalina and Ojo, Marianne (2007): Development of auditing in Malaysia: legal, political and historical influences. Published in: IGI Global (2016)

Azimi, Mohammad Naim (2015): Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan. Published in: Journal of Economics and Business Research , Vol. 1, No. 1 (16 October 2015): pp. 15-22.

B

Barajas, Angel (2004): Modelo de valoración de clubes de fútbol basado en los factores clave de su negocio.

Barinov, Alexander and Park, Shawn Saeyeul and Yildizhan, Celim (2016): Firm Complexity and Post-Earnings-Announcement Drift.

Bonache, Adrien and Bessour, M. (2009): Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle.

Bonache, Adrien and Maurice, Jonathan and Moris, Karen (2010): A Best evidence synthesis on the link between budgetary participation and managerial performance.

Bonache, Adrien and Moris, Karen and Maurice, Jonathan (2010): Détection de fraudes et loi de Benford : quelques risques associés. Published in: Revue Française de Comptabilité , Vol. 431, (1 April 2010): pp. 24-27.

C

Ciumag, Marin and Ciumag, Anca (2008): The Role of Batch Costing and Cost Accounting in the Managerial Process. Published in: Conferinta Internationala Educatie si creativitate pentru o societate bazata pe cunoastere , Vol. Editia, No. ISBN 978-973-569-964-2 (22 November 2008): pp. 33-35.

ciumag, marin (2007): General Accounting Principles. Published in: Annals of the University Constantin Brâncusi of Tg-Jiu , Vol. no. 1/, No. ISSN 1842-4856 (20 February 2008): pp. 406-411.

D

Dixon, Keith (2011): Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments.

Dixon, Keith (2013): Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics.

Dutta, Probal and Bose, Sudipta (2007): Web-based Corporate Reporting in Bangladesh:An Exploratory Study. Published in: The Cost & Management , Vol. 35, No. 6 (January 2008): pp. 29-45.

E

Ecobici, Nicolae (2005): Evolutia arieratelor in Romania. Published in: Proceedings of the 2-nd International Scientific Conference „Economy and Globalisation” , Vol. 2, (4 June 2005): pp. 213-218.

G

Gao, Pingyang (2008): Disclosure Quality, Cost of Capital, and Investors’ Welfare.

Gao, Pingyang (2007): Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency. Forthcoming in: Journal of Accounting Research

García-García, Jesús and Alonso de Magdaleno, María Isabel (2010): Fair value on commons-based intellectual property assets: Lessons of an estimation over Linux kernel.

García-García, Jesús and Alonso de Magdaleno, María Isabel (2011): Modelos open source y responsabilidad social.

Goshunova, Anna (2013): The impact of human capital accounting on the efficiency of English professional football clubs. Forthcoming in: European Applied Studies: modern approaches in scientific researches, 2nd International scientific conference. ORT Publishing. Stuttgart. 2013 (2013)

Govori, Fadil (2011): Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë.

Guérin, Michel and Pouget, Jean (1972): Théorie des graphes, participation réciproque et consolidation. Published in: Economie & Comptabilité (IFEC) No. Septembre 1972 (September 1972): pp. 5-11.

H

Hirshleifer, David and Teoh, Siew Hong (2009): The Psychological Attraction Approach to Accounting and Disclosure Policy.

K

Konchitchki, Yaniv (2011): Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices. Published in: The Accounting Review , Vol. 86, No. 3 (May 2011): pp. 1045-1085.

L

Ledenyov, Dimitri O. and Ledenyov, Viktor O. (2014): Mergers and acquisitions transactions strategies in diffusion - type financial systems in highly volatile global capital markets with nonlinearities.

Ledenyov, Dimitri O. and Ledenyov, Viktor O. (2014): Strategies on initial public offering of company equity at stock exchanges in imperfect highly volatile global capital markets with induced nonlinearities.

M

MIHALACHE, Arsenie-Samoil (2011): Risk Analysis of Accounting Information System Infrastructure.

Marianne, Ojo (2013): Audits, audit quality and signalling mechanisms: concentrated ownership structures.

Marianne, Ojo (2013): Audits, audit quality and signalling mechanisms: concentrated ownership structures. Published in: American Research Journal of Humanities and Social Sciences , Vol. 1, No. 2 (April 2015)

Marianne, Ojo (2015): Long term funding and regulation: facilitating financial stability and development (low income developing countries). Published in: International Conference Proceedings of the PSRC (April 2015)

Marianne, Ojo (2015): Long term funding and regulation: facilitating financial stability and development in low income developing countries.

Marianne, Ojo (2013): Sarbanes Oxley, Non Audit Services (NAS) and the mandatory rotation of audit firms. Published in: Designing Optimal Models of Financial Regulation in a Changing Financial Environment No. ISBN: 978-163484-829-9 (February 2016)

Mohamed Ibrahim, Shahul Hameed (2007): IFRS vs AAOIFI: The Clash of Standards? Published in: International Accountant (2007)

Muthupandian, K S (2008): IAS 2, Inventories - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 8 (August 2008): pp. 590-593.

magni, Carlo Alberto (2006): Zelig and the Art of Measuring Excess Profit. Published in: Frontiers in Finance and Economics , Vol. 1, No. 3 (June 2006): pp. 103-129.

N

Nangia, Vinay Kumar and Agrawal, Rajat and Reddy, K. Srinivasa (2011): Business Valuation: Modelling Forecasting Hurdle Rate. Published in: Asian Journal of Finance & Accounting , Vol. 3, No. 1 (2011): pp. 86-102.

Nangia, Vinay Kumar and Agrawal, Rajat and Reddy, K. Srinivasa (2011): Open Offers and Shareholders Earnings – Evidence from India.

O

Ojo, Marianne (2014): Achieving an adequate balance between the level of complexity, objectivity and comparability which is required within the capital framework. Published in: International Conference Proceedings of the Planetary Scientific Research Committee (May 2015)

Ojo, Marianne (2006): Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision.

Ojo, Marianne (2015): Decentralisation and the evolution of Common Law.

Ojo, Marianne (2016): E commerce as a tool for resource expansion: postal partnerships, data protection legislation and the mitigation of implementation gaps. Published in: IGI Global No. DOI: 10.4018/978-1-4666-9921-2.ch002 (March 2016): pp. 25-48.

Ojo, Marianne (2006): Eliminating the Audit Expectations Gap : Myth or Reality? Published in: Journal of Forensic Accounting Volume VIII, Numbers 1 & 2 January - December 2007

Ojo, Marianne (2015): Enhancing the reliability of performance measures in empirical based research: leverage ratios and theoretical based research.

Ojo, Marianne (2011): Fair value accounting and procyclicality: mitigating regulatory and accounting policy differences through regulatory structure reforms and Enforced Self Regulation.

Ojo, Marianne (2012): Forensic accounting and the law: The forensic accountant in the capacity of an expert witness.

Ojo, Marianne (2015): Harmonisation du Hayek et Posner: Posner, Hayek et l'analyse économique du droit.

Ojo, Marianne (2015): Harmonising Hayek and Posner: revisiting Posner, Hayek & the economic analysis of Law.

Ojo, Marianne (2015): Harmonising Hayek and Posner: revisiting Posner, Hayek & the economic analysis of Law.

Ojo, Marianne (2016): Implementing Basel III through the Capital Requirements Directive (CRD) IV: leverage ratios and capital adequacy requirements. Published in: Journal of Business Law and Ethics , Vol. 3, No. 1 (June 2015)

Ojo, Marianne (2012): La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance aux marchés financiers à la suite des crises de 2008 financières et boursières.

Ojo, Marianne (2009): Proposals for a new audit liability regime in Europe. Published in: The Accountant No. 6068 (July 2009): p. 10.

Ojo, Marianne (2013): Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty. Published in: Business Expert Press No. ISBN 978-1-60649-700-5 : i-182.

Ojo, Marianne (2013): Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty. Published in: Business Expert Press, Amazon Books, Safari Online Books, Google Books No. ISBN 978-1-60649-700-5 : i-182.

Ojo, Marianne (2013): Recuperar la credibilidad de los fundamentos jurídicos y económicos de estabilidad financiera: la necesidad de la incorporación de las teorías económicas?

Ojo, Marianne (2009): Regulating the International Audit Market and the removal of barriers to entry: The provision of non audit services by audit firms and the 2006 Statutory Audit Directive. Published in: European Public Law Journal (January 2009)

Ojo, Marianne (2013): Restaurar a credibilidade das fundações jurídica e económica da estabilidade financeira: A necessidade de incorporação de teorias econômicas?

Ojo, Marianne (2013): Restaurer la crédibilité des fondements juridiques et économiques de la stabilité financière: la nécessité d'incorporation des théories économiques?

Ojo, Marianne (2013): Restoring the credibility of the legal and economic foundations of financial stability: The need for incorporation of economic theories?

Ojo, Marianne (2006): The Role of External Auditors and International Accounting Bodies in Financial Regulation and Supervision. Published in: A Comparative Analysis Between the UK, Germany, Italy and the USA. VDM Verlag October 2008

Ojo, Marianne (2012): Why the transfer of bank supervisory powers back to the Bank of England is a step in the right direction: Revisiting the role of external auditors in bank and financial services supervision.

Ojo, Marianne (2013): Wiederherstellung der Glaubwürdigkeit der rechtlichen und wirtschaftlichen Grundlagen der finanziellen Stabilität: die Notwendigkeit für eine Gründung der Wirtschaftstheorien?

Ojo, Marianne (2012): The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets following the 2008 financial and stock market crises.

Ojo, Marianne (2009): The role of external auditors in corporate governance: agency problems and the management of risk.

Ojo, Marianne (2009): The role of external auditors in corporate governance: agency problems and the management of risk.

Ojo, Marianne (2009): The role of the IASB and auditing standards in the aftermath of the 2008/2009 Financial Crisis.

Ojo, Marianne (2010): The role of the IASB and auditing standards in the aftermath of the 2008/2009 Financial Crisis. Published in: European Law Journal , Vol. 16, No. 5 (September 2010): pp. 604-623.

Ojo, Marianne and DiGabriele, Jim (2013): Achieving Amicable Settlements and Possible Reconciliations : The Role of Forensic Accountants in Equitable Distributions.

Ojo, Marianne and DiGabriele, Jim (2013): Achieving Amicable Settlements and Possible Reconciliations : The Role of Forensic Accountants in Equitable Distributions.

Ojo, Marianne and Newton, Sarah (2016): Assessing the appropriateness of zero and negative interest rate regimes: recent developments and comparative analyses.

Ojo, Marianne and Van Akkeren, Jeanette (2015): Evolving roles of accountants as resources for greater accountability in financial reporting, legislative and judicial processes.

Onali, Enrico and Ginesti, Gianluca (2015): New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?

Ozili, P K (2016): Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction. Published in: Research Journal of Finance and Accounting , Vol. 7, No. 16 (31 August 2016): pp. 84-94.

Ozili, Peterson K (2017): Paying Bank Risk Professionals to Lie About Bank Loan Loss Provisioning Process. Forthcoming in:

P

PAUNIĆ, ALIDA (2006): New ways of accountancy.

Pavlatos, Odysseas and Paggios, Ioannis (2007): COST ACCOUNTING IN GREEK HOTEL ENTERPRISES: AN EMPIRICAL APPROACH. Published in: TOURISMOS: An International Multidisciplinary Journal of Tourism , Vol. 2, No. 2 (November 2007): pp. 39-59.

Pekdemir, Isil and Pekdemir, Recep (2010): High School Teachers’ Perceptions and Opinions on Professional Accountants: The Turkey Case.

Pekdemir, Recep and Kepce Yonet, Nazli (2010): Exploratory Evidence for the Adoption of the Ias 7 in Turkey. Published in: Accounting and Management Information Systems Journal , Vol. 9, (2010): pp. 524-538.

Pekdemir, Recep and Turel, Aslı (2007): IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed? Published in: Accounting and Management Information Systems Journal No. 20 (2007): pp. 53-77.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria. Published in: Accounting Research Journal , Vol. 28, No. 1 (June 2015): pp. 78-97.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2015): Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector. Forthcoming in: International Conference on Accounting Studies (ICAS, 2015) (18 August 2015)

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment. Published in: International Journal of Business and Management , Vol. 9, No. 9 (2014): pp. 118-133.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2013): Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience. Published in: The Global Symposium on Social Sciences (IBSSS) 2013 Okinawa, Japan (22 November 2013): pp. 278-287.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia. Published in: Journal of Modern Accounting and Auditing , Vol. 10, No. 8 (2014): pp. 825-834.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study. Published in: 4th Annual International Conference on Accounting and Finance (AF 2014), Phuket, Thailand (2014): pp. 103-109.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria. Published in: International Journal of Business and Social Science , Vol. 5, No. 9 (August 2014): pp. 216-224.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector. Published in: Financial Markets & Institutions , Vol. 4, No. 3 (2014): pp. 84-90.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah and Ahmad, Hartini (2013): An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector. Published in: International Conference on Business and Social Science (ICBASS) 2013, Seoul, South Korea (28 June 2013): pp. 290-297.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah and Yussof, Rushami Zien (2013): The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model. Published in: 8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand (2013)

Popoola, Oluwatoyin Muse Johnson and Shehu, Aliyu Mukhtar and Aminu, Ibrahim Murtala and Nik Mat, Nik Kamariah and Nasiru, Abdullahi and Tsagem, Musa Muhammad Tsagem and Kura, Kabiru Maitama (2012): The Mediating Effect between Some Determinants of SME Performance in Nigeria. Published in: Management 2013 , Vol. 3, No. 4 : pp. 237-242.

R

Reddy, K. Srinivasa and Agrawal, Rajat (2012): Designing case studies from secondary sources – A conceptual framework. Published in: International Management Review , Vol. 8, No. 2 (2012): pp. 63-70.

Reddy, K. Srinivasa and Nangia, Vinay Kumar and Agrawal, Rajat (2012): Corporate mergers and financial performance: A new assessment of Indian cases. Published in: Nankai Business Review International , Vol. 4, No. 2 (2013): pp. 107-129.

Reddy, Kotapati Srinivasa (2015): Extant Reviews on Entry-mode/Internationalization, Mergers & Acquisitions, and Diversification: Understanding Theories and Establishing Interdisciplinary Research.

Reddy, Kotapati Srinivasa (2015): Revisiting and Reinforcing the Farmers Fox Theory: A Study (Test) of Three Cases in Cross-border Inbound Acquisitions.

Reddy, Kotapati Srinivasa and Nangia, Vinay Kumar and Agrawal, Rajat (2013): Share repurchases, signalling effect and implications for corporate governance: Evidence from India. Published in: Asia-Pacific Journal of Management Research and Innovation , Vol. 9, No. 1 (2013): pp. 107-124.

Riccardo, Macchioni and Giuseppe, Sannino and Gianluca, Ginesti and Carlo, Drago (2013): Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation. Published in: Rivista Italiana di Ragioneria ed Economia Aziendale (RIREA) No. Vol. July-August-September 2013 (2013)

S

Salvary, Stanley C. W. (2007): Accounting: A General Commentary on an Empirical Science.

Schroeder, Gerhard (2009): Volatility Indexes seem to point to the Past.

Sherstnev, Mikhail (2009): Economic development, governance and accounting: Lessons for LDCs from the past Western experience.

Shil, Nikhil Chandra and Parvez, Mahbub (2007): Life cycle costing: an alternative selection tool. Published in: Journal of Business Research , Vol. Vol. 9, No. June 2007 (30 June 2007): pp. 49-68.

T

Tenovici, Cristina and Craciun, Andreea Giorgiana (2010): Posibilitati de perfectionare a calculatiei costurilor in silvicultura prin introducerea metodei standard-cost. Published in: NICOLAE BALCESCU LAND FORCES ACADEMY PUBLISHING HOUSE SIBIU , Vol. 3, No. ISSN 1843 – 6722 (28 November 2009): pp. 177-181.

Tenovici, Cristina and Parpandel, Denisa Elena (2010): Sistemul informational al costurilor si rolul sau in managementul unitatilor silvice. Published in: NICOLAE BALCESCU” LAND FORCES ACADEMY PUBLISHING HOUSE , Vol. 3, No. ISSN 1843 – 6722 (28 November 2009): pp. 181-186.

Tomić, Bojan and Strancarić, Sandra (2014): Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost. Published in: Računovodstvo i financije No. 7 (July 2014): pp. 38-40.

Toms, Steven (2014): ‘Cold, Calculating Political Economy’: Fixed costs, the Rate of Profit and the Length of the Working Day in the Factory Act Debates, 1832-1847.

Toms, Steven and Shepherd, Alice (2013): Creative accounting in the British Industrial Revolution: Cotton manufacturers and the ‘Ten Hours’ Movement.

Turel, Asli (2010): The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market. Published in: Middle Eastern Finance and Economics No. 8 (2010): pp. 94-107.

Turel, Asli (2010): Timeliness of financial reporting in emerging capital markets:Evidence from Turkey. Published in: Istanbul University Journal of the School of Business Administration , Vol. 2, No. 39 (November 2010): pp. 227-240.

V

Vieru, Markku and Schadewitz, Hannu (2010): Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland. Published in: The Finnish Journal of Business Economics , Vol. 59, No. 1 (2010): pp. 11-41.

Y

Yakup, Selvi and Asli, Turel (2010): Derivatives Usage in Risk Management By Turkish Non-Financial Firms and Banks: A Comparative Study. Published in: Annales Universitatis Apulensis Series Oeconomica , Vol. 2, (2010): pp. 663-671.

Z

Zounta, Stella and Bekiaris, Michail G. (2009): Cost-based Management and Decision Making in Greek Luxury Hotels. Published in: TOURISMOS: An International Multidisciplinary Journal of Tourism , Vol. 4, No. 3 (15 November 2009): pp. 205-225.

Ш

Шумакова, Оксана and Стукач, Виктор (2006): Проблемно-ориентированный анализ трансакционных издержек в аграрной экономике региона:диагностика, решения. Published in: Вестник Омского государственного аграрного университета , Vol. 160, (2016): p. 153.

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