A collection of papers on audit and accounting (UPDATED 28.03.19)

The editorial team of the publishing house “Virtus Interpress” has prepared the collection of papers published in Corporate Ownership and Control journal during last few years dedicated to the topics of accounting and audit.

The editorial team of the publishing house “Virtus Interpress” has prepared the collection of papers published in Corporate Ownership and Control journal during last few years dedicated to the topics of accounting and audit.

  1. Soliman, M. M. (2014). Auditing quality characteristics and accounting conservatism: An empirical study of the listed companies in Egypt. Corporate Ownership & Control, 11(2-3), 352-361. http://dx.doi.org/10.22495/cocv11i2c3p4
  2. Law, P., Yuen, D., & Chan, L. (2013). The impact of guanxi on auditor independence: Perceptions of auditors and CFOs in Hong Kong. Corporate Ownership & Control, 10(2-4), 685-699. http://doi.org/10.22495/cocv10i2c4art3
  3. Diehl K. A. (2012). Chartered accountant and public accounting experience non-executive directors on UK boards: Signals of quality earnings reporting to investors prompting price-to-earnings growth. Corporate Ownership & Control, 9(2-5), 530-536. http://dx.doi.org/10.22495/cocv9i2c5art8
  4. Rusmin, R. (2011). The role of auditors in detecting creative accounting: Singaporean and Australian evidence. Corporate Ownership & Control, 8(3), 124-144. http://dx.doi.org/10.22495/cocv8i3p10
  5. Ferreira, F. R., Cardoso, R. L., Martinez, A. L., & do Carmo Mário, P. (2011). Auditing and earnings management in Brazilian HMOs. Corporate Ownership & Control, 8(2-4), 436-449. http://dx.doi.org/10.22495/cocv8i2c4p3
  6. Ramachandran, J., & Subramanian, R. (2011). Global warming – Accounting for emissions and issues thereon. Corporate Ownership & Control, 8(2-4), 427-435. http://dx.doi.org/10.22495/cocv8i2c4p2
  7. Zain, M. M., Abdul Wahab, E. A., & Foo, Y. B. (2010). Audit quality: Do the audit committee and internal audit arrangements matters? Corporate Ownership & Control, 8(1-3), 333-345. http://dx.doi.org/10.22495/cocv8i1c3p1
  8. Chien, C.-C., Chen, K. Y., & Wu, S.-Y. (2008). Corporate governance and auditor selection: Evidence from Taiwan. Corporate Ownership & Control, 6(1-4), 492-503. http://doi.org/10.22495/cocv6i1c4p9
  9. Freidank, C.-C., & Velte, P. (2008). Corporate governance and controlling - a German perspective. Corporate Ownership & Control, 5(4), 49-58. http://doi.org/10.22495/cocv5i4p5
  10. Freidank, C.-C., & Velte, P. (2008). Corporate governance and controlling - a German perspective. Corporate Ownership & Control, 5(4), 49-58. http://doi.org/10.22495/cocv5i4p5
  11. Colbert, J. L. (2008). Corporate governance and a program for complaints relating to accounting, auditing, and internal control. Corporate Ownership & Control, 5(3-1), 208-211. http://doi.org/10.22495/cocv5i3c1p4
  12. Handley-Schachler, M., & Li, S. (2007). International effects of the Andersen accounting and auditing scandals: Some evidence from the UK, US and Australian stock markets. Corporate Ownership & Control, 4(3-1), 220-232. http://dx.doi.org/10.22495/cocv4i3c1p5
  13. McGee, R. W., & Preobragenskaya G. G. (2005). Accounting reform in Ukraine. Corporate Ownership & Control, 3(1), 30-45. http://doi.org/10.22495/cocv3i1p3
  14. Inanga, E. L., & Schneider, W. M. B. (2004). Cost with time can yield reliable and relevant financial accounting information. Corporate Ownership & Control, 2(1), 60-72. http://doi.org/10.22495/cocv2i1p5
  15. El Guindy, M. N. (2014). Did IFRS reporting by UK firms reduce earnings management? Corporate Ownership & Control, 11(2-5), 488-510. http://doi.org/10.22495/cocv11i2c5p5
  16. Cameron, R. (2014). Applying the materiality concept: The case of abnormal items. Corporate Ownership & Control, 12(1-4), 428-437. http://doi.org/10.22495/cocv12i1c4p6
  17. Phan, D. H. T., Mascitelli, B., & Barut, M. (2014). International financial reporting standards (IFRS) adoption in Vietnam: If, when and how? Corporate Ownership & Control, 11(4-4), 428-436. http://doi.org/10.22495/cocv11i4c4p6
  18. Steenkamp, L., & Lubbe, D. (2015). The sectional title industry in South Africa: Perspectives of accounting and auditing practitioners. Corporate Ownership & Control, 12(2-5), 550-559. http://doi.org/10.22495/cocv12i2c5p4
  19. Hooper, K., & Wang, J. (2015). Ethics and auditing: Setting the bar too low. Corporate Ownership & Control, 12(4-5), 549-561. http://doi.org/10.22495/cocv12i4c5p5
  20. Hu, F., Percy, M., & Yao, D. (2015). Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership & Control, 13(1-11), 1287-1296. http://dx.doi.org/10.22495/cocv13i1c11p1
  21. Lassoued, K., & Bacha, I. (2015). The impact of quality audit on the management of earnings. Corporate Ownership & Control, 12(3-1), 146-154. http://doi.org/10.22495/cocv12i3c1p3
  22. Zaher, A. A. (2015). Going-concern opinions, executive tenure and gender. Corporate Ownership & Control, 12(3),19-27. http://doi.org/10.22495/cocv12i3p2
  23. Ahmed, A.M. (2016). Accounting disclosure of social responsibility by listed companies in Saudi stock market. Corporate Ownership & Control, 13(2), 132-144. http://dx.doi.org/10.22495/cocv13i2p13
  24. Al-Hiyari, A., Latif, R.A., Amran, N.A.(2016). Do big 4 auditors improve the ability of goodwill to forecast future cash flows? The Malaysian evidence. Corporate Ownership & Control, 13(3-1), 164-172. http://dx.doi.org/10.22495/cocv13i3c1p2
  25. Sarea, A. M. (2016). The impact of AAOIFI accounting standards on earnings quality: The case of Islamic banks in Bahrain. Corporate Ownership & Control, 13(4-1), 160-164. http://doi.org/10.22495/cocv13i4c1p1
  26. Albaqali, Q., & Kukreja, G. (2017). The factors influencing auditor independence: The perceptions of auditors in Bahrain. Corporate Ownership & Control, 14(2-2), 369-382. http://doi.org/10.22495/cocv14i2c2p10
  27. Ahmad, M. A., & Alrabba, H. M. (2017). The role of external auditing in activating the governance for controlling banking risk. Corporate Ownership & Control, 14(3), 96-112. http://doi.org/10.22495/cocv14i3art10
  28. Susanto, Y. K., & Pradipta, A. (2017). Corporate governance and audit decision making. Corporate Ownership & Control, 15(1-2), 381-386. http://doi.org/10.22495/cocv15i1c2p7
  29. Velte, P. (2017). The link between audit committees, corporate governance quality and firm performance: A literature review. Corporate Ownership & Control, 14(4), 15-31. http://doi.org/10.22495/cocv14i4art2
  30. Susanto, Y. K., Pradipta, A., & Djashan, I. A. (2017). Free cash flow and earnings management: Board of commissioner, board independence and audit quality. Corporate Ownership & Control, 14(4-1), 284-288. http://doi.org/10.22495/cocv14i4c1art10
  31. Stenheim, T., & Madsen, D. Ø. (2017). The shift of accounting models and accounting quality: The case of Norwegian GAAP. Corporate Ownership & Control, 14(4-1), 289-300. http://doi.org/10.22495/cocv14i4c1art11
  32. Ngwakwe, C. C., & Ngoepe, M. A. (2017). Quality assurance audit and corporate governance issues in higher degrees: Toward a framework for enhanced objectivity. Corporate Ownership & Control, 14(4-2), 396-404. http://doi.org/10.22495/cocv14i4c2art5
  33. Zhou, Y. (2017). Materiality as a sustainability accounting concept: Three definitional streams and critiques. Corporate Ownership & Control, 15(1), 83-89. http://doi.org/10.22495/cocv15i1art8
  34. Sohn, B. C., & Zhou, L. (2017). Political connections and accounting conservatism: Evidence from Chinese listed firms. Corporate Ownership & Control, 15(1), 143-154. http://doi.org/10.22495/cocv15i1art14
  35. Bekiaris, M., & Papachristou, G. (2017). Corporate and accounting fraud: Types, causes and fraudster’s business profile. Corporate Ownership & Control, 15(1-2), 467-475. http://doi.org/10.22495/cocv15i1c2p15
  36. Susanto, Y. K., & Pradipta, A. (2017). Corporate governance and audit decision making. Corporate Ownership & Control, 15(1-2), 381-386. http://doi.org/10.22495/cocv15i1c2p7
  37. Alhababsah, S. (2018). Corporate governance and audit quality: Further recommendations beyond the code. Corporate Ownership & Control, 15(2), 8-18. http://doi.org/10.22495/cocv15i2art1
  38. Tutino, M., & Pompili, M. (2018). Fair value accounting and management opportunism on earnings management in banking sector: First evidence. Corporate Ownership & Control, 15(2), 59-69. http://doi.org/10.22495/cocv15i2art5
  39. El-Bannany, M. (2018). IFRS and conditional accounting conservatism: An empirical study of banks in Egypt and the UAE. Corporate Ownership & Control, 15(2-1), 220-230. http://doi.org/10.22495/cocv15i2c1p8
  40. Alhadab M. M. (2018). The impact of executive compensation and audit quality on accrual-based and real-based earnings management: Evidence from Jordan. Corporate Ownership & Control, 15(2-1), 209-219. http://doi.org/10.22495/cocv15i2c1p7
  41. Rija, M. (2018). Responsibility and role of internal and external statutory auditors in extraordinary operations. Corporate Ownership & Control, 15(3), 66-79. http://doi.org/10.22495/cocv15i3art6
  42. Noaman, N., Christiaens, J., Ouda, H., & El Mehelmy, D. (2018). Towards good governance of heritage management systems: Possible role of accounting. Corporate Ownership & Control, 15(3-1), 239-259. http://doi.org/10.22495/cocv15i3c1p8
  43. Eulerich, M., & Ratzinger-Sakel, N. (2018). The effects of cultural dimensions on the internal audit function – A worldwide comparison of internal audit characteristics. Corporate Ownership & Control, 15(3-1), 217-229. http://doi.org/10.22495/cocv15i3c1p6
  44. Abdulmunim, O. (2018). Cloud accounting in Jordanian public shareholding companies: The role of internal audit. Corporate Ownership & Control, 15(4-1), 158-164. http://doi.org/10.22495/cocv15i4c1p3
  45. Cho, M. K. (2018). The effects of human resources in internal audit on external audit pricing decision. Corporate Ownership & Control, 15(4-1), 165-180. http://doi.org/10.22495/cocv15i4c1p4
  46. Eltweri, A., Sawan, N., & Tahar, A. R. (2018). The harmonising of auditing standards in emerging economies from the stakeholders’ perspectives. Corporate Ownership & Control, 15(4-1), 201-212. http://doi.org/10.22495/cocv15i4c1p7
  47. Al-Omush, A. M. S., Al-Attar, A. M., & Masadeh, W. M. (2018). The impacts of free cash surplus flows, audit quality and ownership on earnings management: The Jordan case. Corporate Ownership & Control, 15(4-1), 222-230. http://doi.org/10.22495/cocv15i4c1p9
  48. Regoliosi, C., & Martino, D. (2019). A study of the interactions between internal audit function and external auditors in Italy. Corporate Ownership & Control, 16(2), 38-47. http://doi.org/10.22495/cocv16i2art4
  49. Marsigalia, B., & Giovannini, R. (2019). Sector neutrality: A possible improvement of the accounting standards. Evidence from NZ model. Corporate Ownership & Control, 16(2), 73-82. http://doi.org/10.22495/cocv16i2art8
  50. Pompili, M., & Tutino, M. (2019). Fair value accounting and earning management: The impact of unobservable inputs on earning quality. Evidence from the US. Corporate Ownership & Control, 16(2), 8-18. http://doi.org/10.22495/cocv16i2art1