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• A collection of research papers on corporate governance and audit (Updated September 9, 2024)

A collection of research papers on corporate governance and audit (Updated September 9, 2024)

The editorial team of the Journal of Governance and Regulation has updated a collection of papers published in the journal dedicated to corporate governance and audit issues.

We hope that the below-mentioned collection of papers will be useful for those scholars pursuing research in the field of accounting, finance and audit:

1. Flayyih, H. H., Hadi, H. A., Al-Shiblawi, G. A. K., & Khiari, W. (2024). The effect of audit team and audit committee performance on the quality of audit. Journal of Governance & Regulation, 13(2), 59–67. https://doi.org/10.22495/jgrv13i2art5
2. Nguyen, T. Q., Truong, T. H., Tran, M. D., Phung, V. H., Nguyen, T. L., & Tran, B. M. (2024). Determinants influencing the effectiveness of internal auditing and the responsibility of auditors in fraud detection in an emerging country [Special issue]. Journal of Governance & Regulation, 13(1), 310–321. https://doi.org/10.22495/jgrv13i1siart5
3. Alruwaili, T. F. (2024). The influence of audit committee attributes on earnings management: Evidence from listed insurance firms. Journal of Governance & Regulation, 13(1), 160–171. https://doi.org/10.22495/jgrv13i1art14
4. Fasoulas, M., Chytis, E., Lekarakou, E., & Tasios, S. (2024). Auditor choice, board of directors’ characteristics and ownership structure: Evidence from Greece. Journal of Governance & Regulation, 13(1), 147–159. https://doi.org/10.22495/jgrv13i1art13
5. Nguyen, H., Hoang, D. H., Do, D. T., Tran, T. N., Dao, T. T., & Vu, H. P. (2023). A study on customer loyalty to service quality in independent auditing firms [Special issue]. Journal of Governance & Regulation, 12(3), 243–254. https://doi.org/10.22495/jgrv12i3siart6
6. Aljaaidi, K. S., & Alwadani, N. F. (2023). Audit report delay: Does directors’ busyness matter? Journal of Governance & Regulation, 12(3), 112–119. https://doi.org/10.22495/jgrv12i3art12
7. Abdulhussein, A. S., Al-Refiay, H. A. N., & Wahhab, A. M. A. (2023). The impact of internal auditing on corruption: Evidence from the emerging market [Special issue]. Journal of Governance & Regulation, 12(1), 367–375. https://doi.org/10.22495/jgrv12i1siart15
8. Thuneibat, N., & AlHalaseh, R. H. (2023). Auditing quality between share price and liquidity regarding investor’s decision. Journal of Governance & Regulation, 12(1), 22–32. https://doi.org/10.22495/jgrv12i1art2
9. Soepriyanto, G., Meiryani, Amelia, A., & Sudrajat, J. (2023). The effect of workload and burnout on auditor performance during the COVID-19 pandemic. Journal of Governance & Regulation, 12(1), 8–21. https://doi.org/10.22495/jgrv12i1art1
10. Al-Matari, Y. A. (2022). Does the expertise of the audit committee chairperson moderate the association between audit committee attributes and firm performance? [Special issue]. Journal of Governance & Regulation, 11(4), 365–373. https://doi.org/10.22495/jgrv11i4siart17
11. Anisykurlillah, I., Januarti, I., & Zulaikha. (2022). The role of the audit committee and employee well-being in controlling employee fraud. Journal of Governance & Regulation, 11(4), 168–178. https://doi.org/10.22495/jgrv11i4art16
12. Rosnidah, I., Johari, R. J., Mohd Hairudin, N. A., Hussin, S. A. H. S., & Musyaffi, A. M. (2022). Detecting and preventing fraud with big data analytics: Auditing perspective. Journal of Governance & Regulation, 11(4), 8–15. https://doi.org/10.22495/jgrv11i4art1
13. Laupe, S., Abdullah, M. I., Kahar, A., Saleh, F. M., Zahra, F., & Syamsuddin, N. A. (2022). Auditor’s skepticism, forensic accounting, investigation audit and fraud disclosure of corruption cases. Journal of Governance & Regulation, 11(3), 189–196. https://doi.org/10.22495/jgrv11i3art16
14. Alves, S., & Carmo, C. (2022). Audit committee, external audit and accounting conservatism: Does company’s growth matter? Journal of Governance & Regulation, 11(3), 17–27. https://doi.org/10.22495/jgrv11i3art2
15. Al-Matari, Y. A. (2022). The moderating effect of audit committee chairman’s multiple directorships on the relationship between audit committee characteristics and firm performance [Special issue]. Journal of Governance & Regulation, 11(2), 321–331. https://doi.org/10.22495/jgrv11i2siart11
16. Elbahar, E. R., El-Bannany, M., & El Baradie, M. (2021). Characteristics of audit committees and banking sector performance in GCC [Special issue]. Journal of Governance & Regulation, 10(4), 302–310. https://doi.org/10.22495/jgrv10i4siart10
17. Drogalas, G., Anagnostopoulou, E., Koutoupis, A., & Pazarskis, M. (2018). Relationship between internal audit factors and corporate governance. Journal of Governance & Regulation, 7(3), 13-17. https://doi.org/10.22495/jgr_v7_i3_p2
18. Koutoupis, A. G., & Pappa, E. (2018). Corporate governance and internal controls: a case study from Greece. Journal of Governance & Regulation, 7(2), 91-99. https://doi.org/10.22495/jgr_v7_i2_p8
19. Velte, P., & Loy, T. (2018). The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: a literature review. Journal of Governance & Regulation, 7(2), 74-90. https://doi.org/10.22495/jgr_v7_i2_p7
20. Eulerich, M., & Westhausen, H.-U. (2018). Cultural differences and similarities between German and Chinese internal audit functions. Journal of Governance & Regulation, 7(2), 57-73. https://doi.org/10.22495/jgr_v7_i2_p6
21. Ferri Di Fabrizio, L. (2017). The pattern of fraudulent accounting: Ethics, external auditing and internal whistle-blowing process. Journal of Governance and Regulation, 6(1), 12-25. https://doi.org/10.22495/jgr_v6_i1_p2
22. Alrabba, H. M. (2016). Measuring the impact of code of ethics on the quality of auditors’ professional judgment. Journal of Governance and Regulation, 5(4), 54-60. https://doi.org/10.22495/jgr_v5_i4_p4
23. Kandemir, H. K. (2016). Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing. Journal of Governance and Regulation, 5(3), 90-97. https://doi.org/10.22495/jgr_v5_i3_p8
24. El Nashar, T. (2016). The probable effect of integrated reporting on audit quality. Journal of Governance and Regulation, 5(2), 50-58. https://doi.org/10.22495/jgr_v5_i2_p6
25. Feten, A., & Salma, D.-A. (2015). The use of international standards in ethics education in the Tunisian audit context. Journal of Governance and Regulation, 4(4-4), 499-506. https://doi.org/10.22495/jgr_v4_i4_c4_p7
26. Wilkinson, N., & Coetzee, P. (2015). Internal audit assurance or consulting services rendered on governance: How does one decide? Journal of Governance and Regulation, 4(1-2), 186-200. https://doi.org/10.22495/jgr_v4_i1_c2_p3
27. Ledimo, O., & Martins, N. (2014). An audit of employee commitment to enable leaders to manage organisational talent. Journal of Governance and Regulation, 3(3-1), 128-133. https://doi.org/10.22495/jgr_v3_i3_c1_p6
28. Velte, P., & Eulerich, M. (2014). Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation. Journal of Governance and Regulation, 3(2), 53-62. https://doi.org/10.22495/jgr_v3_i2_p5
29. Krauß, P., & Zülch, H. (2013). The relation of auditor tenure to audit quality: Empirical evidence from the German audit market. Journal of Governance and Regulation, 2(3), 27-43. https://doi.org/10.22495/jgr_v2_i3_p2
30. Murase, H., Numata, S., & Takeda, F. (2013). [Conference issue]. Journal of Governance and Regulation, 2(3), 7-23. https://doi.org/10.22495/jgr_v2_i3_p1
31. Habbash, M. (2012). Earnings management, audit committee effectiveness and the role of blockholders ownership: Evidence from UK large firms. Journal of Governance and Regulation, 1(4-1), 100-116. https://doi.org/10.22495/jgr_v1_i4_c1_p1
32. Velte, P. & Stiglbauer, M. (2012). Impact of auditor and audit firm rotation on accounting and audit quality: A critical analysis of the EC regulation draft. Journal of Governance and Regulation, 1(3), 7-13. https://doi.org/10.22495/jgr_v1_i3_p1