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• A collection of papers on accounting and audit (Updated February 15, 2024)

A collection of papers on accounting and audit (Updated February 15, 2024)

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. 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
2. 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
3. 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
4. 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
5. 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
6. 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
7. 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
8. 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
9. 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
10. 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
11. 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
12. 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
13. 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
14. 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
15. 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
16. 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
17. 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
18. 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
19. 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
20. 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
21. 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
22. 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
23. 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
24. 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
25. 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
26. 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
27. 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
28. 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