A collection of papers on audit and accounting (UPDATED 28.02.18)

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