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• A collection of papers on accounting and audit (Updated February 3, 2025)

A collection of papers on accounting and audit (Updated February 3, 2025)

The editorial team of Virtus Interpress has updated the 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. AlZu’bi, E. N. S., Al-Thuneibat, A., Mowafi, O., & Al-Hasan, M. (2025). The effect of audit quality on debt and interest coverage ratios: The moderating effect of the COVID-19 pandemic. Risk Governance and Control: Financial Markets & Institutions, 15(1), 100–109. https://doi.org/10.22495/rgcv15i1p10
2. Alshammari, M. K. (2024). Audit committee traits impact on audit report lag: Evidence from non-financial listed entities. Risk Governance and Control: Financial Markets & Institutions, 14(3), 134–144. https://doi.org/10.22495/rgcv14i3p13
3. Alqatamin, D. A., & Alqatamin, R. M. (2024). Audit committee characteristics and financial reporting quality: Evidence from the emerging market. Risk Governance and Control: Financial Markets & Institutions, 14(3), 86–95. https://doi.org/10.22495/rgcv14i3p9
4. Ardianingsih, A., Setiawan, D., Payamta, P., Widarjo, W., & Langelo, J. S. (2024). The determinant of the effectiveness of risk-based internal audit. Risk Governance and Control: Financial Markets & Institutions, 14(3), 39–46. https://doi.org/10.22495/rgcv14i3p4
5. Payamta, P., Sulistio, E. J. S., & Ardianingsih, A. (2024). The analysis of the characteristics of external auditor and audit committees: Tax avoidance. Risk Governance and Control: Financial Markets & Institutions, 14(2), 8–14. https://doi.org/10.22495/rgcv14i2p1
6. Mulyadi, M., & Anwar, Y. (2023). Machine learning in accounting: Insight from the March 2023 bank failures. Risk Governance and Control: Financial Markets & Institutions, 13(2), 28–36. https://doi.org/10.22495/rgcv13i2p3
7. Baldini, M. A. (2023). Risks of false accounting: Some reflections on the new regulation in Italy. Risk Governance and Control: Financial Markets & Institutions, 13(1), 62–69. https://doi.org/10.22495/rgcv13i1p5
8. Feghali, K., Hallak, J., & Moussa, S. (2022). COVID-19 effects on the going concern audit opinion in MENA region: Text mining approach. Risk Governance and Control: Financial Markets & Institutions, 12(3), 49–60. https://doi.org/10.22495/rgcv12i3p4
9. Elhossade, S. S., Zoubi, A. A., & Zagoub, A. A. (2022). Barriers of environmental management accounting practices in developing country. Risk Governance and Control: Financial Markets & Institutions, 12(1), 8–20. https://doi.org/10.22495/rgcv12i1p1
10. 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
11. 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
12. 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
13. 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
14. 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
15. 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
16. 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
17. 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
18. 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
19. 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
20. 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
21. 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
22. 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
23. 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
24. 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
25. 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
26. 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
27. 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
28. 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
29. 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
30. 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
31. 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
32. 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
33. 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