An updated collection of empirical papers on accounting and audit

The following collection of papers from Risk Governance and Control: Financial Markets & Institutions journal has been prepared by our editorial team in order to help our readers and scholars pursuing research in the field of accounting and audit.

  1. Ahmad, M., & Alshbiel, S. (2016). Women in Jordanian banks and performance: Financial accounting measurement.[Special issue]. Risk governance & control: financial markets & institutions, 6(3-1), 7-17. http://dx.doi.org/10.22495/rcgv6i3c1art1
  2. Puntillo, P. (2012). An empirical analysis of fiscal federalism implementation and of cost accounting in Italian public administrations. Risk Governance and Control: Financial Markets & Institutions, 2(3), 64-75. http://dx.doi.org/10.22495/rgcv2i3art5
  3. Agriyanto, R., Rohman, A., Ratmono, D., & Ghozali, I. (2016). Accrual based accounting implementation: An approach for modelling major decisions. Risk governance & control: financial markets & institutions, 6(4-special issue), 531-539. http://dx.doi.org/10.22495/rgcv6i4siart12
  4. Rasyid, A., Sugiarto D., E., & Kosasih, W. (2017). Management accounting techniques and corporate performance of manufacturing industries. Risk governance & control: financial markets & institutions, 7(2), 116-122. http://dx.doi.org/10.22495/rgcv7i2art11
  5. Alrabba, H. M., & Ahmad, M. A. (2017). The role of enterprise resource planning (ERP) system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms. Risk governance & control: financial markets & institutions, 7(2), 76-94. http://dx.doi.org/10.22495/rgcv7i2art8
  6. Baatwah, S. (2016). Audit tenure and financial reporting in Oman: Does rotation affect the quality? [Special issue]. Risk governance & control: financial markets & institutions, 6(3-1), 18-29. http://dx.doi.org/10.22495/rcgv6i3c1art2
  7. Alhadab, M. (2016). Auditor report and earnings management: Evidence from FTSE 350 companies in the UK. Risk governance & control: financial markets & institutions, 6(4-2), 334-344. http://dx.doi.org/10.22495/rgcv6i4c2art11
  8. Kusumastuti, R., Ghozali, I., Fuad (2016). Auditor professional commitment and performance: An ethical issue role. Risk governance & control: financial markets & institutions, 6(4-special issue), 540-548. http://dx.doi.org/10.22495/rgcv6i4siart13
  9. Mynhardt, RH., Plastun, A., & Makarenko, I. (2017). Competitiveness of the Ukrainian audit market. Risk governance & control: financial markets & institutions, 7(2-1), 177-193. http://dx.doi.org/10.22495/rgcv7i2c1p6
  10. Drogalas, G., & Siopi, S. (2017). Risk management and internal audit: Evidence from Greece. Risk governance & control: financial markets & institutions, 7(3), 104-110. http://doi.org/10.22495/rgcv7i3p10
  11. van der Nest, D.P., Smidt, L., & Lubbe, D. (2017). The use of generalised audit software by internal audit functions in a developing country: A maturity level assessment. Risk Governance and Control: Financial Markets & Institutions, 7(4-2), 189-202. http://doi.org/10.22495/rgc7i4с2art2
  12. Lemonakis, C., Ballas, P., Balla, V., & Garefalakis, A. (2018). Audit fees and pricing strategy: Do restatements of internal control reports and earnings matter? Risk Governance and Control: Financial Markets & Institutions, 8(2), 63-73. http://doi.org/10.22495/rgcv8i2p4
  13. El-Halaby, S., Hussainey, K., Marie, M., & Mohsen, H. (2018). The determinants of financial, social and Sharia disclosure accountability for Islamic banks. Risk Governance and Control: Financial Markets & Institutions, 8(3), 21-42. http://doi.org/10.22495/rgcv8i3p2
  14. Eltweri, A., Altarawnah, M., Al-Hajaya K., & Al-Karaki, W. (2018). Auditing profession regulation: Lesson learned from code and common law countries regulatory approaches. Risk Governance and Control: Financial Markets & Institutions, 8(3), 80-101. http://doi.org/10.22495/rgcv8i3p6
  15. Ferreira, J. V. (2018). The role of the external auditor in corporate governance: The case of companies listed in the NYSE Euronext Lisbon. Risk Governance and Control: Financial Markets & Institutions, 8(4), 38-51. http://doi.org/10.22495/rgcv8i4p5
  16. Tutino, M., & Merlo, M. (2019). Accounting fraud: A literature review. Risk Governance and Control: Financial Markets & Institutions, 9(1), 8-25. http://doi.org/10.22495/rgcv9i1p1
    Amira, H., & Nuha, B. Q. (2019). The impact of conditional conservatism on creative accounting: A suggested framework. Risk Governance and Control: Financial Markets & Institutions, 9(1), 33-44. http://doi.org/10.22495/rgcv9i1p3