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• A collection of papers on audit and accounting (Updated March 28, 2024)

A collection of papers on audit and accounting (Updated March 28, 2024)

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. Farshadfar, S. (2024). A group project on governmental accounting standards: Value, design, and efficacy. Corporate Ownership & Control, 21(1), 32–38. https://doi.org/10.22495/cocv21i1art3
2. Hegazy, K., Chong, H. G., & Kamareldawla, N. M. (2023). Investigating the factors of selecting audit clients: Evidence from an emerging market. Corporate Ownership & Control, 20(4), 97–112. https://doi.org/10.22495/cocv20i4art7
3. Gupta, N., Ansari, N., Dammalapati, R., Kotecha, J., Jagwani, B., & Bakhshi, P. (2023). Audit committee nominee directors and bank performance: Evidence from Indian banks. Corporate Ownership & Control, 20(4), 8–31. https://doi.org/10.22495/cocv20i4art1
4. Thesing, J. (2023). Fair value accounting and earnings variability: Evidence from global real estate firms [Special issue]. Corporate Ownership & Control, 20(3), 359–374. https://doi.org/10.22495/cocv20i3siart11
5. Al Lawati, H., & Kuruppu, N. T. (2023). Audit committee characteristics and Sustainable Development Goals: Evidence from the Gulf Cooperation Council [Special issue]. Corporate Ownership & Control, 20(3), 305–316. https://doi.org/10.22495/cocv20i3siart6
6. Weng, T.-C., Chen, C.-W. K., & Hong, Z.-Q. (2023). The impact of auditor social connection on the personal performance [Special issue]. Corporate Ownership & Control, 20(3), 292–304. https://doi.org/10.22495/cocv20i3siart5
7. Quick, R., Sánchez Toledano, D., & Sánchez Toledano, J. (2023). The impact of auditor-provided non-audit services on audit quality: A review of the archival literature. Corporate Ownership & Control, 20(2), 93–112. https://doi.org/10.22495/cocv20i2art8
8. Omar, A. (2023). Audit committee gender diversity and audit fees: The role of dual-class share structure. Corporate Ownership & Control, 20(2), 84–92. https://doi.org/10.22495/cocv20i2art7
9. Carlé, T., Pappert, N., & Quick, R. (2023). Text similarity, boilerplates and their determinants in key audit matters disclosure. Corporate Ownership & Control, 20(2), 49–62. https://doi.org/10.22495/cocv20i2art4
10. Santonastaso, R., Macchioni, R., & Zagaria, C. (2023). The conceptual structure of internal audit research: A bibliometric analysis during 1991–2020. Corporate Ownership & Control, 20(2), 34–48. https://doi.org/10.22495/cocv20i2art3
11. Musah, A., Okyere, B., Adenutsi, D. E., Dodor, C. T., & Agboado, M. D. (2022). Audit committee characteristics and audit quality on risk-taking behaviour of banks in an emerging economy. Corporate Ownership & Control, 20(1), 125–135. https://doi.org/10.22495/cocv20i1art12
12. Eulerich, M., Bonrath, A., & Lopez Kasper, V. I. (2022). Internal auditor’s role in ESG disclosure and assurance: An analysis of practical insights. Corporate Ownership & Control, 20(1), 78–86. https://doi.org/10.22495/cocv20i1art7
13. Cheung, K. Y., & Adelopo, I. (2022). The effects of audit committee characteristics on its oversight effectiveness: Evidence from Hong Kong. Corporate Ownership & Control, 20(1), 8–18. https://doi.org/10.22495/cocv20i1art1
14. McCumber, W. R., Qiu, H., & Islam, M. S. (2022). CEO social capital and the value relevance of accounting metrics: International evidence. Corporate Ownership & Control, 19(4), 80–102. https://doi.org/10.22495/cocv19i4art8
15. Cheung, K. Y., & Chung, C. V. (2022). Board characteristics and audit committee diversities: Evidence from Hong Kong. Corporate Ownership & Control, 19(4), 17–29. https://doi.org/10.22495/cocv19i4art2
16. Hegazy, M., & Farghaly, M. (2022). Internal audit function is a global governance pursuit: What could be done in emerging markets? Corporate Ownership & Control, 19(3), 201–216. https://doi.org/10.22495/cocv19i3art16
17. Prasad, V. H., Nandan, R., & Sharma, N. L. (2022). Implications of internal audit effectiveness on corporate governance: Research agenda. Corporate Ownership & Control, 19(3), 182–194. https://doi.org/10.22495/cocv19i3art14
18. Hegazy, M., & Ebrahim, H. (2022). Are joint audits associated with higher audit quality? Corporate Ownership & Control, 19(2), 204–216. https://doi.org/10.22495/cocv19i2art16
19. Mazzoleni, M., & Paredi, D. (2022). Preliminary effects on the political accountability of the new accounting system for Italian local authorities. Corporate Ownership & Control, 19(2), 38–45. https://doi.org/10.22495/cocv19i2art3
20. Sahore, N. S., & Verma, A. (2021). Corporate disclosures and firm characteristics: A study of the emerging market listed companies. Corporate Ownership & Control, 19(1), 42–54. https://doi.org/10.22495/cocv19i1art4
21. Hamed-Sidhom, M., & Loukil, N. (2021). The relationship between IPSAS adoption and perceived levels of corruption: Does political stability matter? Corporate Ownership & Control, 19(1), 17–28. https://doi.org/10.22495/cocv19i1art2
22. Migliavacca, A., Rainero, C., & Palea, V. (2021). Accounting for equity investments under IFRS 13: Are market multiple evaluations accurate? Corporate Ownership & Control, 18(4), 152–174. https://doi.org/10.22495/cocv18i4art11
23. Le, T. (2021). Top institutional investors and accounting comparability. Corporate Ownership & Control, 18(4), 42–66. https://doi.org/10.22495/cocv18i4art4
24. Hegazy, K., & Stafford, A. (2021). Internal and external auditors responsibilities and relationships with audit committees in two English public sector settings [Special issue]. Corporate Ownership & Control, 18(3), 395–409. https://doi.org/10.22495/cocv18i3siart13
25. Situm, M., Märk, S., & Kathan, M. (2021). The use of management accounting in western Austrian family businesses: An empirical analysis [Special issue]. Corporate Ownership & Control, 18(3), 379–394. https://doi.org/10.22495/cocv18i3siart12
26. Al Lawati, H., & Hussainey, K. (2021). The impact of audit committee financial expertise on corporate financial decisions [Special issue]. Corporate Ownership & Control, 18(3), 348–359. https://doi.org/10.22495/cocv18i3siart9
27. 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
28. 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
29. 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
30. 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
31. 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
32. 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
33. 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
34. 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
35. 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
36. 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
37. 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
38. 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
39. 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
40. 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
41. 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
42. 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
43. 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
44. 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
45. 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
46. 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
47. 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
48. 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
49. 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
50. 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
51. 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
52. 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
53. 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
54. 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
55. 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
56. 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
57. 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
58. 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
59. 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
60. 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
61. 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
62. 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
63. 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
64. 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
65. 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
66. 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
67. 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
68. 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
69. 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
70. 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
71. 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
72. 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
73. 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
74. 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
75. 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
76. 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
77. 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
78. 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
79. 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
80. Zaher, A. A. (2015). Going-concern opinions, executive tenure and gender. Corporate Ownership & Control, 12(3), 19-27. https://doi.org/10.22495/cocv12i3p2
81. 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
82. 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
83. 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
84. 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
85. 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
86. 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
87. 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
88. 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
89. 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
90. 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
91. 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
92. 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
93. 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
94. 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
95. 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
96. 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
97. 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
98. 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
99. McGee, R. W., & Preobragenskaya G. G. (2005). Accounting reform in Ukraine. Corporate Ownership & Control, 3(1), 30-45. https://doi.org/10.22495/cocv3i1p3
100. 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