Items where Subject is "M42 - Auditing"

A

Abdul Aziz, Ahmad Faizal and Mohamad, Shaifulfazlee (2012): Does One Size Fits All? - Applying Conventional Credit Risk Mitigation to Islamic Financial Institutions.

Abou-Zeid, Nader and El-Mousawi, Hasan and Younis, Joumana (2020): Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study. Published in: scholink inc , Vol. 5, No. 3 (June 2020): pp. 28-46.

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

Batiz-Lazo, Bernardo (2006): Changes in the depreciation of buildings in an English building society, circa 1959: financial and governance implications.

Batiz-Lazo, Bernardo and Billings, Mark (2009): Accounting Regulation and Management Discretion in a British Building Society, Circa 1960.

Boahen, Eric and Mamatzakis, Emmanuel (2016): Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?

Bonache, Adrien and Moris, Karen and Maurice, Jonathan (2009): Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode.

Boylan, Robert and Cebula, Richard and Foley, Maggie and Izard, Douglass (2014): Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits. Published in: William & Mary Policy Review , Vol. 6, No. 1 (15 December 2014): pp. 93-114.

Bunget, Ovidiu-Constantin (2009): Issues on the contribution of the accountancy profession to enhancing the quality of the environment business in Romania.

Bunget, Ovidiu-Constantin (2009): L’influence des evenements ulterieurs sur l’opinion de l’auditeur financier.

Bunget, Ovidiu-Constantin (2009): The role of financial auditor in detecting and reporting fraud and error.

Bunget, Ovidiu-Constantin and David Sobolevschi, Iulia-Maria and Petcu, Monica (2009): Professional reasoning in expressing the auditor's opinion.

Bunget, Ovidiu-Constantin and David-Sobolevschi, Maria-Iulia (2009): Ethics and internal audit: whistleblowing issues. Published in: Revista Audit Financiar , Vol. 7, No. 9 (September 2009): pp. 43-51.

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Cakir, Murat (2017): What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed.

Cebula, Richard and Foley, Maggie (2013): Teaching the Economics of Income Tax Evasion. Published in: New Developments in Economic Education (24 March 2014): pp. 133-139.

Cebula, Richard and Saltz, Ira (2000): An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980. Published in: RIVISTA INTERNAZIONALE DI SCIENZE ECONOMICHE E COMMERCIALI , Vol. 48, No. 1 (30 March 2001): pp. 119-124.

Cebula, Richard and Smith, Heather (2008): Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President. Published in: Expanding Teaching and Learning Horizons in Economic Education (15 May 2009): pp. 155-163.

Collacciani, Hugo and Carrica, Juan Manuel and López Aranguren, Jorge Luis (2008): Acerca de la responsabilidad contractual del auditor externo de estados contables. Published in: Actas de las XXIX Jornadas Universitarias de Contabilidad No. XXIX (8 October 2008)

Căpuşneanu, Sorinel/I (2009): Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches. Published in: Metalurgia International , Vol. XIV(20, No. No 10 (15 October 2009): pp. 63-66.

D

D'Agosto, Elena (2007): Auditing Issues across Countries: an Explorative Approach to the Regulation Framework.

D'Agosto, Elena (2007): Investor Protection and Corporate Performance: Comparing Auditing Issues across countries.

De Koning, Kees (2012): Profits:The Economic or Auditors' Assessment?

Di Gabriele, James and Ojo, Marianne (2013): Objectivity and independence: the dual roles of external auditors and forensic accountants. Published in: Journal of Forensic and Investigative Accounting , Vol. 6, No. 2 (July 2014)

Duguay, Raphael and Minnis, Michael and Sutherland, Andrew (2019): Regulatory Spillovers in Common Audit Markets. Forthcoming in: Management Science

E

Eisenberg, Paul (2016): Case Study Analysis of Corporate Governance and Management Control at Kendallville Bank. Published in: International Journal of Applied Economic Studies , Vol. 4, No. 3 (28 June 2016): pp. 14-20.

El-Mousawi, Hasan and Kanso, Hasan (2020): Impact of COVID-19 Outbreak on Financial Reporting in the Light of the International Financial Reporting Standards (IFRS) (An Empirical Study). Published in: Research in Economics and Management , Vol. Vol. 5, (2020)

Erwandy, Erwandy and Rahmadoni, Firman (2018): PENGARUH PENGALAMAN TERHADAP PENINGKATAN KEAHLIAN AUDITOR SEKTOR PUBLIK DALAM BIDANG AUDITING. Published in: JEM Jurnal Ekonomi dan Manajemen , Vol. 4, No. 2 (December 2018): pp. 43-57.

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Fiordelisi, Franco and Meles, Antonio and Monferrà, Stefano and Starita, Maria Grazia (2013): Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?

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Georgieva, Daniela and Bankova, Diyana (2023): The role of the financial auditor for the participation of forestry enterprises in global value chains. Published in: Current trends and challenges for forest-based sector: carbon neutrality and bioeconomy, Proceedings of Scientific Papers, WoodEMA, i.a., Czech University of Life Sciences Prague No. 16 (June 2023): pp. 65-68.

Georgieva, Daniela and Bankova, Diana (2020): Problems in audit and reporting in Bulgaria’s forestry. Published in: Proceedings of scientific papers, WoodEMA, i.a., University of Zagreb, Competence Centre (September 2020): pp. 31-36.

Georgieva, Daniela and Bankova, Diyana (2021): Hybrid audit as an innovative approach in the audit practice of forestry. Published in: 15th International Scientific Conference WoodEMA 2022 Crisis management and safety foresight in forest-based sector and SMEs operating in the global environment, International Association for Economics, Management, Marketing, Quality and Huma Resources in (August 2022): pp. 31-36.

Georgieva, Daniela and Bankova, Diyana (2021): Security and safety of tourists as a factor for sustainable tourism, based on the example of Bulgarian black sea resorts. Published in: PROCEEDINGS OF CBU IN ECONOMICS AND BUSINESS No. 2 (2021): pp. 48-54.

Ghosh, Saibal (2007): External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India. Published in: International Journal of Auditing , Vol. 11, No. 1 (March 2007): pp. 1-15.

Ghosh, Saibal (2010): Firm Ownership Type, Earnings Management and Auditor Relationships: Evidence from India. Published in: Managerial Auditing Journal , Vol. 26, No. 4 (2011): pp. 350-369.

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

Graafland, J.J. (2002): Sourcing ethics in the textile sector: The case of C&A. Published in: Business Ethics: A European Review , Vol. 3, No. 11 (2002): pp. 282-294.

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

Hasan, Amena (2023): Amalgamation of Commercial Banks in Bangladesh: A Study on its Impact and Implications. Forthcoming in: The Cost & Management , Vol. 2, No. 46 (10 May 2024): pp. 1-14.

I

Iacob, Constanta and Zaharia, Stefan (2012): Risk management – a new priority system customs and its consequences.

J

JAWAB, Fouad and BOUAMI, Driss (2007): Contribution à la mise au point d'une démarche d'audit logistique. Application à une entreprise marocaine.

K

Kawabata, Chiaki and Takahara, Tsuyoshi (2024): Evaluating Policy Interventions for Audit Quality Improvement: Market Competition versus Audit Firm Separation.

Kim, Hyung-Tae and Lee, Seungwon and Park, Sung-Jin and Lee, Brandon (2019): Audit fees and corporate innovation: Auditors' response to corporate innovation.

M

Mahami, Zouleykha and Mouloudj, Kamel (2020): Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective. Published in: Journal of Business Administration and Economic Studies , Vol. 6, No. 1 (30 June 2020): pp. 11-24.

Meira, Liliana and Peixoto, Joao Paulo (2017): Qual a importância da Auditoria Operacional nas PME Portuguesas? Published in: Qual a importância da Auditoria Operacional nas PME Portuguesas? (7 July 2017)

Michael, Bryane and Bowser, Donald (2013): The Design and Implementation of Ethics-Related Administrative Law in Eastern Europe. Published in:

Michael, Bryane and Gubin, Alexey (2012): Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs. Published in: Internal Auditing , Vol. 2012, No. Sept/Oct (2012)

Minnis, Michael and Sutherland, Andrew and Vetter, Felix (2023): Financial Statements not Required.

N

Ndebugri, Haruna and Tweneboah Senzu, Emmanuel (2017): Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana.

Noguchi, Masayoshi and Batiz-Lazo, Bernardo (2007): Reforming the Form of the Auditors’ Report: The Case of Building Societies, 1956-1960.

O

Ojo, Marianne (2006): Avoiding Another Enron : The Role of the External Auditor in Financial Regulation and Supervision.

Ojo, Marianne (2006): Avoiding Another Enron : The Role of the External Auditor in Financial Regulation and Supervision. Published in: Global Auditing: Concepts and Concerns. ICFAI University Press

Ojo, Marianne (2009): Beyond the Financial Crisis: Addressing risk challenges in a changing financial environment. Published in: Göttingen Journal of International Law (March 2010)

Ojo, Marianne (2009): Limiting audit firms’ liability: A step in the right direction? (Proposals for a new audit liability regime in Europe revisited).

Ojo, Marianne (2008): PROPOSALS FOR A NEW AUDIT LIABILITY REGIME IN EUROPE.

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

Ojo, Marianne (2009): Regulating non audit services: Towards a principles based approach to regulation.

Ojo, Marianne (2010): Risk monitoring tools in bank regulation and supervision – developments since the collapse of Barings Plc.

Ojo, Marianne (2008): The role of the external auditor in bank regulation and supervision: A comparative analysis. Published in: VDM (April 2008)

Ojo/Roedl, Marianne (2008): The role of the external auditor in bank regulation and supervision: A comparative analysis between the UK, Germany, Italy and the US (Third Edition: Financial Crises, Enron and Northern Rock). Published in: Lambert Academic Publishing No. ISBN 978-3-8473-7160-1 (September 2008)

Ozili, Peterson K (2024): Financial inclusion, financial crime, and fraud detection. Forthcoming in:

Ozili, Peterson K (2023): Forensic accounting research around the world. Forthcoming in:

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 (2021): Accounting and financial reporting during a pandemic.

Ozili, Peterson K (2020): Advances and Issues in Fraud Research: A Commentary. Forthcoming in: Journal of Financial Crime

Ozili, Peterson K (2019): Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation. Published in:

Ozili, Peterson K (2017): Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions. Published in:

Ozili, Peterson K (2022): Bank income smoothing during the COVID-19 pandemic: Evidence from UK Banks. Published in:

Ozili, Peterson K (2020): Bank loan loss provisioning during election years: cross-country evidence.

Ozili, Peterson K (2019): Bank loan loss provisions, risk-taking and bank intangibles. Published in:

Ozili, Peterson K (2021): Banking sector earnings management using loan loss provisions in the Fintech era. Forthcoming in:

Ozili, Peterson K (2022): Determinants of bank income smoothing using loan loss provisions in the United Kingdom. Forthcoming in: Journal of Economic and Administrative Science

Ozili, Peterson K (2017): Discretionary Provisioning Practices among Western European Banks. Published in:

Ozili, Peterson K (2021): Financial reporting under economic policy uncertainty. Forthcoming in:

Ozili, Peterson K (2015): Forensic Accounting and Fraud: A Review of Literature and Policy Implications. Published in: International Journal of Accounting and Economic Studies , Vol. 3, No. 1 (2015): pp. 63-68.

Ozili, Peterson K (2020): Forensic accounting theory. Forthcoming in:

Ozili, Peterson K (2016): Fraud Detection, Conservatism and Political Economy of Whistle Blowing. Forthcoming in: Academic Journal of Interdisciplinary Studies , Vol. 5, No. 3 (6 November 2016): pp. 17-24.

Ozili, Peterson K (2019): Impact of IAS 39 reclassification on income smoothing by European banks. Forthcoming in: Journal of Financial Reporting and Accounting

Ozili, Peterson K (2023): What drives Bank Income Smoothing? Evidence from Africa.

Ozili, Peterson K and Outa, Erick R (2019): Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria. Forthcoming in: African Journal of Economic and Management Studies

Ozili, Peterson K and Outa, Erick R (2018): Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation. Published in:

Ozili, Peterson Kitakogelu (2021): Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt. Forthcoming in: Journal of Economic and Administrative Science

Ozili, Peterson Kitakogelu (2021): Big 4 auditors, bank earnings management and financial crisis in Africa. Published in: Journal of Financial Reporting and Accounting

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Patel, Rajesh and Khan, Fatima and Silva, Buddhika and Shaturaev, Jakhongir (2023): Unleashing the Potential of Artificial Intelligence in Auditing: A Comprehensive Exploration of its Multifaceted Impact. Forthcoming in: Journal of Artificial Research , Vol. 4, No. 35 (18 December 2023): pp. 41-57.

Paşcu, Ana-Maria (2012): GUVERNANŢA CORPORATIVĂ ŞI PROFESIA CONTABILĂ: RESPONSABILITATE ŞI COMPETENŢĂ PROFESIONALĂ.

Piotr, Staszkiewicz (2012): Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding.

Popoola, Oluwatoyin Muse Johnson and Ahmad, Ayoib B Che and Abdullah, Zaimah and Idris, Kamil Md and Abu Bakar, Fathiyyah (2016): An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment. Published in: International Conference on Accounting Studies (ICAS 2016) , Vol. 3, No. 1 (30 December 2016): pp. 100-106.

Popoola, Oluwatoyin Muse Johnson and Ahmad, Ayoib B Che and Kehinde, Oyewumi Hassan (2016): Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach. Published in: International Conference on Accounting Studies (ICAS 2016) , Vol. 3, No. 1 (30 December 2016): pp. 277-282.

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 Rayaan, Baz and Samsudin, Rose Shamsiah and 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. Published in: International Conference on Accounting Studies (ICAS 2016) , Vol. 3, No. 1 (30 December 2016): pp. 212-219.

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.

Prempeh, Kwadwo Boateng and Twumasi, Patrick and Kyeremeh, Kwadwo (2015): Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic. Published in: International Journal of Economics, Commerce and Management , Vol. 9, No. 9 (9 September 2015): pp. 768-805.

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Samohyl, Robert (2012): Audits and logistic regression, deciding what really matters in service processes: a case study of a government funding agency for research grants.

Staszkiewicz, Piotr W. (2013): Mechanizm wczesnego ostrzegania firm inwestycyjnych.

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Tan, Fangfang and Yim, Andrew (2011): Can strategic uncertainty help deter tax evasion? an experiment on auditing rules. Published in: Journal of Economic Psychology , Vol. 40, No. Special (15 February 2014): pp. 161-174.

Tan, Fangfang and Yim, Andrew (2011): Can transparency hurt? An experiment on whether disclosure of audit policy details reduces tax compliance.

Tanko, Muhammad (2011): An Empirical Analysis of Audit Expectation Gap in Nigeria.

Toms, Steven (2015): Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment.

Tsvetanova, Yulia (2014): Features of Internal Audit in Pharmaceutical Industry. Forthcoming in: Pharmacia , Vol. 61, No. 2 (2014): pp. 30-34.

Tsvetanova, Yulia (2014): Internal Audit in the Pharmaceutical Sector: International and National Good Practices. Published in: Aktiv , Vol. 4, No. April (April 2014): pp. 13-15.

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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.

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Yakubu, Ibrahim Nandom and Alhassan, Mohammed Mubarik and Iddrisu, Nasiru Alhassan and Adam, Jamaldeen and Sumaila, Mujeeb Rahman (2017): The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry. Published in: International Journal of Management and Commerce Innovations , Vol. 5, No. 1 (30 June 2017): pp. 544-557.

Yim, Andrew (2011): Are positive reactions to bad news plausible? the consideration of fraud detection in audit and reporting delays.

Yim, Andrew (2009): Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees. Published in: Management Science , Vol. 55, No. 12 : pp. 2000-2018.

Yim, Andrew (2013): Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment.

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zainal, nursyafikin (2017): The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd.

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.