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• A collection of papers on accounting and audit (Updated November 30, 2021)

A collection of papers on accounting and audit (Updated November 30, 2021)

The editorial team of Virtus Interpress has updated the following collection of papers from Risk Governance and Control: Financial Markets & Institutions journal devoted to issues of accounting and audit. We hope that this collection of papers will help our readers and scholars pursuing research in the field of accounting and audit.

1. Akpan, M., Dhillon, G., & Trottier, K. (2021). Cluster analysis of share price: How firm characteristics relate to accounting metrics. Risk Governance and Control: Financial Markets & Institutions, 11(4), 8–25. https://doi.org/10.22495/rgcv11i4p1
2. Izzo, T., Paolone, F., & Pozzoli, M. (2021). The future for the replacement cost in the International Public Sector Accounting Standards. Risk Governance and Control: Financial Markets & Institutions, 11(3), 8–15. https://doi.org/10.22495/rgcv11i3p1
3. Porretta, P., Letizia, A., & Santoboni, F. (2020). Credit risk management in bank: Impacts of IFRS 9 and Basel 3. Risk Governance and Control: Financial Markets & Institutions, 10(2), 29-44. https://doi.org/10.22495/rgcv10i2p3
4. Feghali, K., & Hallak, J. (2019). International internal audit standards (IIA) and the geographical location of international groups: An application to the information technology sector. Risk Governance and Control: Financial Markets & Institutions, 9(3), 32-45. https://doi.org/10.22495/rgcv9i3p3
5. Mohamed Metwally, A. B., Ali, H. A. A., Diab, A. A., & Hussainey, K. S. (2019). The hype of risk-based management control: A phronetic approach. Risk Governance and Control: Financial Markets & Institutions, 9(2), 18-33. https://doi.org/10.22495/rgcv9i2p2
6. Drogalas, G., Karagiorgos, A., Mitskinis, D., & Antonakis, N. (2019). Evaluation of external audit services: An empirical approach on health care organizations. Risk Governance and Control: Financial Markets & Institutions, 9(2), 8-17. https://doi.org/10.22495/rgcv9i2p1
7. Drogalas, G., Lazos, G., Koutoupis, A., & Pazarskis, M. (2019). Transition to IFRS: Financial statement effects and taxation at the construction industry in Greece. Risk Governance and Control: Financial Markets & Institutions, 9(1), 26-32. https://doi.org/10.22495/rgcv9i1p2
8. 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. https://doi.org/10.22495/rgcv9i1p3
9. Tutino, M., & Merlo, M. (2019). Accounting fraud: A literature review. Risk Governance and Control: Financial Markets & Institutions, 9(1), 8-25. https://doi.org/10.22495/rgcv9i1p1
10. 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. https://doi.org/10.22495/rgcv8i4p5
11. 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. https://doi.org/10.22495/rgcv8i3p6
12. 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. https://doi.org/10.22495/rgcv8i3p2
13. 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. https://doi.org/10.22495/rgcv8i2p4
14. 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. https://doi.org/10.22495/rgc7i4c2art2
15. Drogalas, G., & Siopi, S. (2017). Risk management and internal audit: Evidence from Greece. Risk Governance and Control: Financial Markets & Institutions, 7(3), 104-110. https://doi.org/10.22495/rgcv7i3p10
16. Mynhardt, RH., Plastun, A., & Makarenko, I. (2017). Competitiveness of the Ukrainian audit market. Risk Governance and Control: Financial Markets & Institutions, 7(2-1), 177-193. https://doi.org/10.22495/rgcv7i2c1p6
17. Rasyid, A., Sugiarto D., E., & Kosasih, W. (2017). Management accounting techniques and corporate performance of manufacturing industries. Risk Governance and Control: Financial Markets & Institutions, 7(2), 116-122. https://doi.org/10.22495/rgcv7i2art11
18. 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 and Control: Financial Markets & Institutions, 7(2), 76-94. https://doi.org/10.22495/rgcv7i2art8
19. Kusumastuti, R., Ghozali, I., Fuad (2016). Auditor professional commitment and performance: An ethical issue role. Risk Governance and Control: Financial Markets & Institutions, 6(4-special issue), 540-548. https://doi.org/10.22495/rgcv6i4siart13
20. Agriyanto, R., Rohman, A., Ratmono, D., & Ghozali, I. (2016). Accrual based accounting implementation: An approach for modelling major decisions. Risk Governance and Control: Financial Markets & Institutions, 6(4-special issue), 531-539. https://doi.org/10.22495/rgcv6i4siart12
21. Alhadab, M. (2016). Auditor report and earnings management: Evidence from FTSE 350 companies in the UK. Risk Governance and Control: Financial Markets & Institutions, 6(4-2), 334-344. https://doi.org/10.22495/rgcv6i4c2art11
22. Baatwah, S. (2016). Audit tenure and financial reporting in Oman: Does rotation affect the quality? [Special issue]. Risk Governance and Control: Financial Markets & Institutions, 6(3-1), 18-29. https://doi.org/10.22495/rcgv6i3c1art2
23. Ahmad, M., & Alshbiel, S. (2016). Women in Jordanian banks and performance: Financial accounting measurement.[Special issue]. Risk Governance and Control: Financial Markets & Institutions, 6(3-1), 7-17. https://doi.org/10.22495/rcgv6i3c1art1
24. 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. https://doi.org/10.22495/rgcv2i3art5