An updated collection of papers on audit and accounting (Updated May 24, 2021)

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

We hope that the aforementioned collection of papers will be useful for those scholars pursuing research in the field of corporate governance (specifically in the field of accounting and audit issues):

  1. Freihat, A. F., Al-Shaar, I. H., & Farahn, A. (2021). Code of ethics for professional accountants and change the external auditor: A study of the emerging markets. Corporate Ownership & Control, 18(3), 201-212. https://doi.org/10.22495/cocv18i3art16
  2. Bryan, T. G., McKnight, M. A., & Houmes, R. (2021). Accounting conservatism or earnings management: A study of the allowance for doubtful accounts. Corporate Ownership & Control, 18(3), 175-190. https://doi.org/10.22495/cocv18i3art14
  3. Singhvi, A., & Feng, N. C. (2021). Audit committee effectiveness characteristics and auditor switches involving industry specialists. Corporate Ownership & Control, 18(3), 57-65. https://doi.org/10.22495/cocv18i3art5
  4. Lamptey, E. K., Tang, A., & Bonaparte, I. (2021). Does managerial entrenchment affect audit report lag? Corporate Ownership & Control, 18(3), 46-56. https://doi.org/10.22495/cocv18i3art4
  5. Hegazy, M., & Farghaly, M. (2021). External and internal auditors’ perceptions on compliance with internal audit standards and practices: Spirit versus letters? Corporate Ownership & Control, 18(3), 31-45. https://doi.org/10.22495/cocv18i3art3
  6. Masmoudi, S. M. (2021). The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands. Corporate Ownership & Control, 18(3), 19-30. https://doi.org/10.22495/cocv18i3art2
  7. Eulerich, M. (2021). The new three lines model for structuring corporate governance – A critical discussion of similarities and differences. Corporate Ownership & Control, 18(2), 180-187. https://doi.org/10.22495/cocv18i2art15
  8. Franzoi, F., Mietzner, M., & Thelemann, F. (2021). The influence of family board involvement on earnings management. Corporate Ownership & Control, 18(2), 106-123. https://doi.org/10.22495/cocv18i2art8
  9. Kutubi, S. S. (2020). Directors with multiple directorships and accounting conservatism: Evidence from banks in South Asia [Special issue]. Corporate Ownership & Control, 18(1), 393-407. https://doi.org/10.22495/cocv18i1siart13
  10. Rainero, C., Migliavacca, A., & Coda, R. (2020). Accounting for pandemics and economic crises management: Moral hazard, blockchain, and smart-contracts [Special issue]. Corporate Ownership & Control, 18(1), 301-309. https://doi.org/10.22495/cocv18i1siart6
  11. Ulrich, P., & Rieg, R. (2020). Doing the unexpected – Why German family firms differ from non-family firms in management accounting, planning, and risk integration [Special issue]. Corporate Ownership & Control, 18(1), 226-241. https://doi.org/10.22495/cocv18i1siart1
  12. Mulenga, M., & Bhatia, M. (2020). Relevance of earnings and book value: Evidence from listed pharmaceutical companies. Corporate Ownership & Control, 18(1), 196-206. https://doi.org/10.22495/cocv18i1art15
  13. Goel, K., & Oswal, S. (2020). EVA-based financial performance measurement: An evidential study of selected emerging country companies. Corporate Ownership & Control, 18(1), 179-195. https://doi.org/10.22495/cocv18i1art14
  14. Rahman, M. J., & Marjerison, R. K. (2020). Sustaining competitive advantage through good governance and fiscal controls: Risk determinants in internal controls. Corporate Ownership & Control, 18(1), 34-46. https://doi.org/10.22495/cocv18i1art3
  15. Babu, A., & Barghathi, Y. (2020). Self-assessment and peer assessment in accounting education: Students and lecturers perceptions [Special issue]. Corporate Ownership & Control, 17(4), 353-368. https://doi.org/10.22495/cocv17i4siart12
  16. Rey, A., Tuccillo, D., & Roberto, F. (2020). Earnings management and debt maturity: Evidence from Italy. Corporate Ownership & Control, 17(3), 179-186. https://doi.org/10.22495/cocv17i3art14
  17. Alsaid, L. A., & Mutiganda, J. C. (2020). Accounting and smart cities: New evidence for governmentality and politics. Corporate Ownership & Control, 17(3), 158-170. https://doi.org/10.22495/cocv17i3art12
  18. ElGammal, W., & Gharzeddine, M. (2020). Determinants of audit fees in developing countries: Evidence from Egypt. Corporate Ownership & Control, 17(2), 142-156. https://doi.org/10.22495/cocv17i2art12
  19. Yakubu, R., & Williams, T. (2020). A theoretical approach to auditor independence and audit quality. Corporate Ownership & Control, 17(2), 124-141. https://doi.org/10.22495/cocv17i2art11
  20. Solaimani, R., Rashed, F., Mohammed, S., & ElKelish, W. W. (2020). The impact of artificial intelligence on corporate control. Corporate Ownership & Control, 17(3), 171-178. https://doi.org/10.22495/cocv17i3art13
  21. Barghathi, Y., Ndiweni, E., & Lasyoud, A. A. (2020). Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE. Corporate Ownership & Control, 17(2), 32-45. https://doi.org/10.22495/cocv17i2art3
  22. Eulerich, M., Mazza, T., Behrend, J., & Krane, R. (2019). Compensation of internal auditors: Empirical evidence for different impact factors [Special issue]. Corporate Ownership & Control, 17(1), 336-349. https://doi.org/10.22495/cocv17i1siart14
  23. Rotili, M., Giosi, A., & Ceccobelli, G. (2019). Accounting rules and value relevance: A new perspective from the Italian market [Special issue]. Corporate Ownership & Control, 17(1), 255-263. https://doi.org/10.22495/cocv17i1siart8
  24. Ratzinger-Sakel, N. V. S., & Theis, J. C. (2019). Does considering key audit matters affect auditor judgment performance? [Special issue]. Corporate Ownership & Control, 17(1), 196-210. https://doi.org/10.22495/cocv17i1siart4
  25. Eulerich, M., & Lenz, R. (2019). Internal auditing’s organization and relationship to other governance functions. Corporate Ownership & Control, 16(4), 87-102. https://doi.org/10.22495/cocv16i4art8
  26. Krane, R. (2019). Conflict-handling during multinational audits: The internal auditor-auditee relationship. Corporate Ownership & Control, 16(3), 159-173. https://doi.org/10.22495/cocv16i3art13
  27. 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. https://doi.org/10.22495/cocv16i2art8
  28. 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. https://doi.org/10.22495/cocv16i2art4
  29. 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. https://doi.org/10.22495/cocv16i2art1
  30. 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. https://doi.org/10.22495/cocv15i4c1p9
  31. 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. https://doi.org/10.22495/cocv15i4c1p7
  32. 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. https://doi.org/10.22495/cocv15i4c1p4
  33. Abdulmunim, O. (2018). Cloud accounting in Jordanian public shareholding companies: The role of internal audit. Corporate Ownership & Control, 15(4-1), 158-164. https://doi.org/10.22495/cocv15i4c1p3
  34. 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. https://doi.org/10.22495/cocv15i3c1p6
  35. 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. https://doi.org/10.22495/cocv15i3c1p8
  36. Rija, M. (2018). Responsibility and role of internal and external statutory auditors in extraordinary operations. Corporate Ownership & Control, 15(3), 66-79. https://doi.org/10.22495/cocv15i3art6
  37. 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. https://doi.org/10.22495/cocv15i2c1p7
  38. 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. https://doi.org/10.22495/cocv15i2c1p8
  39. 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. https://doi.org/10.22495/cocv15i2art5
  40. Alhababsah, S. (2018). Corporate governance and audit quality: Further recommendations beyond the code. Corporate Ownership & Control, 15(2), 8-18. https://doi.org/10.22495/cocv15i2art1
  41. Susanto, Y. K., & Pradipta, A. (2017). Corporate governance and audit decision making. Corporate Ownership & Control, 15(1-2), 381-386. https://doi.org/10.22495/cocv15i1c2p7
  42. Bekiaris, M., & Papachristou, G. (2017). Corporate and accounting fraud: Types, causes and fraudster’s business profile. Corporate Ownership & Control, 15(1-2), 467-475. https://doi.org/10.22495/cocv15i1c2p15
  43. Sohn, B. C., & Zhou, L. (2017). Political connections and accounting conservatism: Evidence from Chinese listed firms. Corporate Ownership & Control, 15(1), 143-154. https://doi.org/10.22495/cocv15i1art14
  44. Zhou, Y. (2017). Materiality as a sustainability accounting concept: Three definitional streams and critiques. Corporate Ownership & Control, 15(1), 83-89. https://doi.org/10.22495/cocv15i1art8
  45. 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. https://doi.org/10.22495/cocv14i4c2art5
  46. 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. https://doi.org/10.22495/cocv14i4c1art11
  47. 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. https://doi.org/10.22495/cocv14i4c1art10
  48. Velte, P. (2017). The link between audit committees, corporate governance quality and firm performance: A literature review. Corporate Ownership & Control, 14(4), 15-31. https://doi.org/10.22495/cocv14i4art2
  49. 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. https://doi.org/10.22495/cocv14i3art10
  50. Albaqali, Q., & Kukreja, G. (2017). The factors influencing auditor independence: The perceptions of auditors in Bahrain. Corporate Ownership & Control, 14(2-2), 369-382. https://doi.org/10.22495/cocv14i2c2p10
  51. 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. https://doi.org/10.22495/cocv13i4c1p1
  52. 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. https://doi.org/10.22495/cocv13i3c1p2
  53. Ahmed, A.M. (2016). Accounting disclosure of social responsibility by listed companies in Saudi stock market. Corporate Ownership & Control, 13(2), 132-144. https://doi.org/10.22495/cocv13i2p13
  54. Zaher, A. A. (2015). Going-concern opinions, executive tenure and gender. Corporate Ownership & Control, 12(3), 19-27. https://doi.org/10.22495/cocv12i3p2
  55. Lassoued, K., & Bacha, I. (2015). The impact of quality audit on the management of earnings. Corporate Ownership & Control, 12(3-1), 146-154. https://doi.org/10.22495/cocv12i3c1p3
  56. Hu, F., Percy, M., & Yao, D. (2015). Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership & Control, 13(1-11), 1287-1296. https://doi.org/10.22495/cocv13i1c11p1
  57. Hooper, K., & Wang, J. (2015). Ethics and auditing: Setting the bar too low. Corporate Ownership & Control, 12(4-5), 549-561. https://doi.org/10.22495/cocv12i4c5p5
  58. 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. https://doi.org/10.22495/cocv12i2c5p4
  59. 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. https://doi.org/10.22495/cocv11i4c4p6
  60. Cameron, R. (2014). Applying the materiality concept: The case of abnormal items. Corporate Ownership & Control, 12(1-4), 428-437. https://doi.org/10.22495/cocv12i1c4p6
  61. El Guindy, M. N. (2014). Did IFRS reporting by UK firms reduce earnings management? Corporate Ownership & Control, 11(2-5), 488-510. https://doi.org/10.22495/cocv11i2c5p5
  62. 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. https://doi.org/10.22495/cocv11i2c3p4
  63. 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. https://doi.org/10.22495/cocv10i2c4art3
  64. 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. https://doi.org/10.22495/cocv9i2c5art8
  65. Rusmin, R. (2011). The role of auditors in detecting creative accounting: Singaporean and Australian evidence. Corporate Ownership & Control, 8(3), 124-144. https://doi.org/10.22495/cocv8i3p10
  66. 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. https://doi.org/10.22495/cocv8i2c4p3
  67. Ramachandran, J., & Subramanian, R. (2011). Global warming – Accounting for emissions and issues thereon. Corporate Ownership & Control, 8(2-4), 427-435. https://doi.org/10.22495/cocv8i2c4p2
  68. 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. https://doi.org/10.22495/cocv8i1c3p1
  69. 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. https://doi.org/10.22495/cocv6i1c4p9
  70. Freidank, C.-C., & Velte, P. (2008). Corporate governance and controlling - a German perspective. Corporate Ownership & Control, 5(4), 49-58. https://doi.org/10.22495/cocv5i4p5
  71. 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. https://doi.org/10.22495/cocv5i3c1p4
  72. 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. https://doi.org/10.22495/cocv4i3c1p5
  73. McGee, R. W., & Preobragenskaya G. G. (2005). Accounting reform in Ukraine. Corporate Ownership & Control, 3(1), 30-45. https://doi.org/10.22495/cocv3i1p3
  74. 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. https://doi.org/10.22495/cocv2i1p5