A collection of papers on audit and accounting (Updated January 29, 2026)

The editorial team of the publishing house “Virtus Interpress” has updated the collection of papers published in Corporate Ownership and Control journal during last few years dedicated to the topics of accounting and audit.

We hope that the aforementioned collection of papers will be useful for those scholars pursuing research in the field of corporate governance (specifically in the field of accounting and audit issues):

  1. Osman, D., Magboul, I., Herzallah, F., Lasyoud, A. A., & Osman, A. N. A. (2026). An empirical study on the antecedents and perceived outcomes of computer-assisted audit tools and techniques (CAATTs) usage in Sudan. Corporate Ownership & Control, 23(1), 17–28. https://doi.org/10.22495/cocv23i1art2
  2. Benelifa, S., & Nasfi Salem, F. (2025). Determinants of the choice of management accounting according to the IFAC (1998) model. Corporate Ownership & Control, 22(3), 73–83. https://doi.org/10.22495/cocv22i3art6
  3. Kamareldawla, N. M. (2025). External auditors’ perceptions toward the use of artificial intelligence in the audit process and ethical challenges facing its application: Evidence from an emerging market. Corporate Ownership & Control, 22(2), 171–184. https://doi.org/10.22495/cocv22i2art16
  4. Kordisch, J., & Quick, R. (2025). The influence of audit quality indicators on the quality of forecast reporting in group management reports. Corporate Ownership & Control, 22(1), 125–138. https://doi.org/10.22495/cocv22i1art10
  5. Chaieb, S. (2025). The impact of accounting conservatism on cash holdings: The moderating role of board independence in SBF 120 French listed companies. Corporate Ownership & Control, 22(1), 80–91. https://doi.org/10.22495/cocv22i1art6
  6. Liu, G., & Sun, J. (2025). Does Chinese individual auditors’ issuance of modified audit opinions reflect their audit conservatism? Corporate Ownership & Control, 22(1), 68–79. https://doi.org/10.22495/cocv22i1art5
  7. Prasad, V. H., Sharma, N. L., & Prakash, S. (2024). Development of internal auditing in Fiji: An institutional theory approach. Corporate Ownership & Control, 21(3), 138–149. https://doi.org/10.22495/cocv21i3art12
  8. Albahsh, R., & Al-Anaswah, M. F. (2024). Artificial intelligence applications in auditing processes in the banking sector. Corporate Ownership & Control, 21(3), 35–46. https://doi.org/10.22495/cocv21i3art3
  9. Asante, A., & Sun, H.-L. (2024). Audit committee compensation and earnings management around M&A. Corporate Ownership & Control, 21(2), 151–164. https://doi.org/10.22495/cocv21i2art12
  10. Hegazy, M. A. A., & Kamareldawla, N. M. (2024). The impact of audit review and related accountability on auditor performance: Evidence from an emerging economy. Corporate Ownership & Control, 21(2), 102–113. https://doi.org/10.22495/cocv21i2art8
  11. Georgiou, M., Cameron, R., & Schleimer, S. (2024). A study into the image of the accountant: How undergraduate students perceive the accounting profession and what influences this perception. Corporate Ownership & Control, 21(2), 52–69. https://doi.org/10.22495/cocv21i2art5
  12. Farshadfar, S. (2024). A group project on governmental accounting standards: Value, design, and efficacy. Corporate Ownership & Control, 21(1), 32–38. https://doi.org/10.22495/cocv21i1art3
  13. Hegazy, K., Chong, H. G., & Kamareldawla, N. M. (2023). Investigating the factors of selecting audit clients: Evidence from an emerging market. Corporate Ownership & Control, 20(4), 97–112. https://doi.org/10.22495/cocv20i4art7
  14. Gupta, N., Ansari, N., Dammalapati, R., Kotecha, J., Jagwani, B., & Bakhshi, P. (2023). Audit committee nominee directors and bank performance: Evidence from Indian banks. Corporate Ownership & Control, 20(4), 8–31. https://doi.org/10.22495/cocv20i4art1
  15. Thesing, J. (2023). Fair value accounting and earnings variability: Evidence from global real estate firms [Special issue]. Corporate Ownership & Control, 20(3), 359–374. https://doi.org/10.22495/cocv20i3siart11
  16. Al Lawati, H., & Kuruppu, N. T. (2023). Audit committee characteristics and Sustainable Development Goals: Evidence from the Gulf Cooperation Council [Special issue]. Corporate Ownership & Control, 20(3), 305–316. https://doi.org/10.22495/cocv20i3siart6
  17. Weng, T.-C., Chen, C.-W. K., & Hong, Z.-Q. (2023). The impact of auditor social connection on the personal performance [Special issue]. Corporate Ownership & Control, 20(3), 292–304. https://doi.org/10.22495/cocv20i3siart5
  18. Quick, R., Sánchez Toledano, D., & Sánchez Toledano, J. (2023). The impact of auditor-provided non-audit services on audit quality: A review of the archival literature. Corporate Ownership & Control, 20(2), 93–112. https://doi.org/10.22495/cocv20i2art8
  19. Omar, A. (2023). Audit committee gender diversity and audit fees: The role of dual-class share structure. Corporate Ownership & Control, 20(2), 84–92. https://doi.org/10.22495/cocv20i2art7
  20. Carlé, T., Pappert, N., & Quick, R. (2023). Text similarity, boilerplates and their determinants in key audit matters disclosure. Corporate Ownership & Control, 20(2), 49–62. https://doi.org/10.22495/cocv20i2art4
  21. Santonastaso, R., Macchioni, R., & Zagaria, C. (2023). The conceptual structure of internal audit research: A bibliometric analysis during 1991–2020. Corporate Ownership & Control, 20(2), 34–48. https://doi.org/10.22495/cocv20i2art3
  22. Musah, A., Okyere, B., Adenutsi, D. E., Dodor, C. T., & Agboado, M. D. (2022). Audit committee characteristics and audit quality on risk-taking behaviour of banks in an emerging economy. Corporate Ownership & Control, 20(1), 125–135. https://doi.org/10.22495/cocv20i1art12
  23. Eulerich, M., Bonrath, A., & Lopez Kasper, V. I. (2022). Internal auditor’s role in ESG disclosure and assurance: An analysis of practical insights. Corporate Ownership & Control, 20(1), 78–86. https://doi.org/10.22495/cocv20i1art7
  24. Cheung, K. Y., & Adelopo, I. (2022). The effects of audit committee characteristics on its oversight effectiveness: Evidence from Hong Kong. Corporate Ownership & Control, 20(1), 8–18. https://doi.org/10.22495/cocv20i1art1
  25. McCumber, W. R., Qiu, H., & Islam, M. S. (2022). CEO social capital and the value relevance of accounting metrics: International evidence. Corporate Ownership & Control, 19(4), 80–102. https://doi.org/10.22495/cocv19i4art8
  26. Cheung, K. Y., & Chung, C. V. (2022). Board characteristics and audit committee diversities: Evidence from Hong Kong. Corporate Ownership & Control, 19(4), 17–29. https://doi.org/10.22495/cocv19i4art2
  27. Hegazy, M., & Farghaly, M. (2022). Internal audit function is a global governance pursuit: What could be done in emerging markets? Corporate Ownership & Control, 19(3), 201–216. https://doi.org/10.22495/cocv19i3art16
  28. Prasad, V. H., Nandan, R., & Sharma, N. L. (2022). Implications of internal audit effectiveness on corporate governance: Research agenda. Corporate Ownership & Control, 19(3), 182–194. https://doi.org/10.22495/cocv19i3art14
  29. Hegazy, M., & Ebrahim, H. (2022). Are joint audits associated with higher audit quality? Corporate Ownership & Control, 19(2), 204–216. https://doi.org/10.22495/cocv19i2art16
  30. Mazzoleni, M., & Paredi, D. (2022). Preliminary effects on the political accountability of the new accounting system for Italian local authorities. Corporate Ownership & Control, 19(2), 38–45. https://doi.org/10.22495/cocv19i2art3
  31. Sahore, N. S., & Verma, A. (2021). Corporate disclosures and firm characteristics: A study of the emerging market listed companies. Corporate Ownership & Control, 19(1), 42–54. https://doi.org/10.22495/cocv19i1art4
  32. Hamed-Sidhom, M., & Loukil, N. (2021). The relationship between IPSAS adoption and perceived levels of corruption: Does political stability matter? Corporate Ownership & Control, 19(1), 17–28. https://doi.org/10.22495/cocv19i1art2
  33. Migliavacca, A., Rainero, C., & Palea, V. (2021). Accounting for equity investments under IFRS 13: Are market multiple evaluations accurate? Corporate Ownership & Control, 18(4), 152–174. https://doi.org/10.22495/cocv18i4art11
  34. Le, T. (2021). Top institutional investors and accounting comparability. Corporate Ownership & Control, 18(4), 42–66. https://doi.org/10.22495/cocv18i4art4
  35. Hegazy, K., & Stafford, A. (2021). Internal and external auditors responsibilities and relationships with audit committees in two English public sector settings [Special issue]. Corporate Ownership & Control, 18(3), 395–409. https://doi.org/10.22495/cocv18i3siart13
  36. Situm, M., Märk, S., & Kathan, M. (2021). The use of management accounting in western Austrian family businesses: An empirical analysis [Special issue]. Corporate Ownership & Control, 18(3), 379–394. https://doi.org/10.22495/cocv18i3siart12
  37. Al Lawati, H., & Hussainey, K. (2021). The impact of audit committee financial expertise on corporate financial decisions [Special issue]. Corporate Ownership & Control, 18(3), 348–359. https://doi.org/10.22495/cocv18i3siart9
  38. Freihat, A. F., Al-Shaar, I. H., & Farahn, A. (2021). Code of ethics for professional accountants and change the external auditor: A study of the emerging markets. Corporate Ownership & Control, 18(3), 201-212. https://doi.org/10.22495/cocv18i3art16
  39. Bryan, T. G., McKnight, M. A., & Houmes, R. (2021). Accounting conservatism or earnings management: A study of the allowance for doubtful accounts. Corporate Ownership & Control, 18(3), 175-190. https://doi.org/10.22495/cocv18i3art14
  40. Singhvi, A., & Feng, N. C. (2021). Audit committee effectiveness characteristics and auditor switches involving industry specialists. Corporate Ownership & Control, 18(3), 57-65. https://doi.org/10.22495/cocv18i3art5
  41. Lamptey, E. K., Tang, A., & Bonaparte, I. (2021). Does managerial entrenchment affect audit report lag? Corporate Ownership & Control, 18(3), 46-56. https://doi.org/10.22495/cocv18i3art4
  42. Hegazy, M., & Farghaly, M. (2021). External and internal auditors’ perceptions on compliance with internal audit standards and practices: Spirit versus letters? Corporate Ownership & Control, 18(3), 31-45. https://doi.org/10.22495/cocv18i3art3
  43. Masmoudi, S. M. (2021). The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands. Corporate Ownership & Control, 18(3), 19-30. https://doi.org/10.22495/cocv18i3art2
  44. Eulerich, M. (2021). The new three lines model for structuring corporate governance – A critical discussion of similarities and differences. Corporate Ownership & Control, 18(2), 180-187. https://doi.org/10.22495/cocv18i2art15
  45. Franzoi, F., Mietzner, M., & Thelemann, F. (2021). The influence of family board involvement on earnings management. Corporate Ownership & Control, 18(2), 106-123. https://doi.org/10.22495/cocv18i2art8
  46. Kutubi, S. S. (2020). Directors with multiple directorships and accounting conservatism: Evidence from banks in South Asia [Special issue]. Corporate Ownership & Control, 18(1), 393-407. https://doi.org/10.22495/cocv18i1siart13
  47. Rainero, C., Migliavacca, A., & Coda, R. (2020). Accounting for pandemics and economic crises management: Moral hazard, blockchain, and smart-contracts [Special issue]. Corporate Ownership & Control, 18(1), 301-309. https://doi.org/10.22495/cocv18i1siart6
  48. Ulrich, P., & Rieg, R. (2020). Doing the unexpected – Why German family firms differ from non-family firms in management accounting, planning, and risk integration [Special issue]. Corporate Ownership & Control, 18(1), 226-241. https://doi.org/10.22495/cocv18i1siart1
  49. Mulenga, M., & Bhatia, M. (2020). Relevance of earnings and book value: Evidence from listed pharmaceutical companies. Corporate Ownership & Control, 18(1), 196-206. https://doi.org/10.22495/cocv18i1art15
  50. Goel, K., & Oswal, S. (2020). EVA-based financial performance measurement: An evidential study of selected emerging country companies. Corporate Ownership & Control, 18(1), 179-195. https://doi.org/10.22495/cocv18i1art14
  51. Rahman, M. J., & Marjerison, R. K. (2020). Sustaining competitive advantage through good governance and fiscal controls: Risk determinants in internal controls. Corporate Ownership & Control, 18(1), 34-46. https://doi.org/10.22495/cocv18i1art3
  52. Babu, A., & Barghathi, Y. (2020). Self-assessment and peer assessment in accounting education: Students and lecturers perceptions [Special issue]. Corporate Ownership & Control, 17(4), 353-368. https://doi.org/10.22495/cocv17i4siart12
  53. Rey, A., Tuccillo, D., & Roberto, F. (2020). Earnings management and debt maturity: Evidence from Italy. Corporate Ownership & Control, 17(3), 179-186. https://doi.org/10.22495/cocv17i3art14
  54. Alsaid, L. A., & Mutiganda, J. C. (2020). Accounting and smart cities: New evidence for governmentality and politics. Corporate Ownership & Control, 17(3), 158-170. https://doi.org/10.22495/cocv17i3art12
  55. ElGammal, W., & Gharzeddine, M. (2020). Determinants of audit fees in developing countries: Evidence from Egypt. Corporate Ownership & Control, 17(2), 142-156. https://doi.org/10.22495/cocv17i2art12
  56. Yakubu, R., & Williams, T. (2020). A theoretical approach to auditor independence and audit quality. Corporate Ownership & Control, 17(2), 124-141. https://doi.org/10.22495/cocv17i2art11
  57. Solaimani, R., Rashed, F., Mohammed, S., & ElKelish, W. W. (2020). The impact of artificial intelligence on corporate control. Corporate Ownership & Control, 17(3), 171-178. https://doi.org/10.22495/cocv17i3art13
  58. Barghathi, Y., Ndiweni, E., & Lasyoud, A. A. (2020). Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE. Corporate Ownership & Control, 17(2), 32-45. https://doi.org/10.22495/cocv17i2art3
  59. Eulerich, M., Mazza, T., Behrend, J., & Krane, R. (2019). Compensation of internal auditors: Empirical evidence for different impact factors [Special issue]. Corporate Ownership & Control, 17(1), 336-349. https://doi.org/10.22495/cocv17i1siart14
  60. Rotili, M., Giosi, A., & Ceccobelli, G. (2019). Accounting rules and value relevance: A new perspective from the Italian market [Special issue]. Corporate Ownership & Control, 17(1), 255-263. https://doi.org/10.22495/cocv17i1siart8
  61. Ratzinger-Sakel, N. V. S., & Theis, J. C. (2019). Does considering key audit matters affect auditor judgment performance? [Special issue]. Corporate Ownership & Control, 17(1), 196-210. https://doi.org/10.22495/cocv17i1siart4
  62. Eulerich, M., & Lenz, R. (2019). Internal auditing’s organization and relationship to other governance functions. Corporate Ownership & Control, 16(4), 87-102. https://doi.org/10.22495/cocv16i4art8
  63. Krane, R. (2019). Conflict-handling during multinational audits: The internal auditor-auditee relationship. Corporate Ownership & Control, 16(3), 159-173. https://doi.org/10.22495/cocv16i3art13
  64. Marsigalia, B., & Giovannini, R. (2019). Sector neutrality: A possible improvement of the accounting standards. Evidence from NZ model. Corporate Ownership & Control, 16(2), 73-82. https://doi.org/10.22495/cocv16i2art8
  65. Regoliosi, C., & Martino, D. (2019). A study of the interactions between internal audit function and external auditors in Italy. Corporate Ownership & Control, 16(2), 38-47. https://doi.org/10.22495/cocv16i2art4
  66. Pompili, M., & Tutino, M. (2019). Fair value accounting and earning management: The impact of unobservable inputs on earning quality. Evidence from the US. Corporate Ownership & Control, 16(2), 8-18. https://doi.org/10.22495/cocv16i2art1
  67. Al-Omush, A. M. S., Al-Attar, A. M., & Masadeh, W. M. (2018). The impacts of free cash surplus flows, audit quality and ownership on earnings management: The Jordan case. Corporate Ownership & Control, 15(4-1), 222-230. https://doi.org/10.22495/cocv15i4c1p9
  68. Eltweri, A., Sawan, N., & Tahar, A. R. (2018). The harmonising of auditing standards in emerging economies from the stakeholders’ perspectives. Corporate Ownership & Control, 15(4-1), 201-212. https://doi.org/10.22495/cocv15i4c1p7
  69. Cho, M. K. (2018). The effects of human resources in internal audit on external audit pricing decision. Corporate Ownership & Control, 15(4-1), 165-180. https://doi.org/10.22495/cocv15i4c1p4
  70. Abdulmunim, O. (2018). Cloud accounting in Jordanian public shareholding companies: The role of internal audit. Corporate Ownership & Control, 15(4-1), 158-164. https://doi.org/10.22495/cocv15i4c1p3
  71. Eulerich, M., & Ratzinger-Sakel, N. (2018). The effects of cultural dimensions on the internal audit function – A worldwide comparison of internal audit characteristics. Corporate Ownership & Control, 15(3-1), 217-229. https://doi.org/10.22495/cocv15i3c1p6
  72. Noaman, N., Christiaens, J., Ouda, H., & El Mehelmy, D. (2018). Towards good governance of heritage management systems: Possible role of accounting. Corporate Ownership & Control, 15(3-1), 239-259. https://doi.org/10.22495/cocv15i3c1p8
  73. Rija, M. (2018). Responsibility and role of internal and external statutory auditors in extraordinary operations. Corporate Ownership & Control, 15(3), 66-79. https://doi.org/10.22495/cocv15i3art6
  74. Alhadab M. M. (2018). The impact of executive compensation and audit quality on accrual-based and real-based earnings management: Evidence from Jordan. Corporate Ownership & Control, 15(2-1), 209-219. https://doi.org/10.22495/cocv15i2c1p7
  75. El-Bannany, M. (2018). IFRS and conditional accounting conservatism: An empirical study of banks in Egypt and the UAE. Corporate Ownership & Control, 15(2-1), 220-230. https://doi.org/10.22495/cocv15i2c1p8
  76. Tutino, M., & Pompili, M. (2018). Fair value accounting and management opportunism on earnings management in banking sector: First evidence. Corporate Ownership & Control, 15(2), 59-69. https://doi.org/10.22495/cocv15i2art5
  77. Alhababsah, S. (2018). Corporate governance and audit quality: Further recommendations beyond the code. Corporate Ownership & Control, 15(2), 8-18. https://doi.org/10.22495/cocv15i2art1
  78. Susanto, Y. K., & Pradipta, A. (2017). Corporate governance and audit decision making. Corporate Ownership & Control, 15(1-2), 381-386. https://doi.org/10.22495/cocv15i1c2p7
  79. Bekiaris, M., & Papachristou, G. (2017). Corporate and accounting fraud: Types, causes and fraudster’s business profile. Corporate Ownership & Control, 15(1-2), 467-475. https://doi.org/10.22495/cocv15i1c2p15
  80. Sohn, B. C., & Zhou, L. (2017). Political connections and accounting conservatism: Evidence from Chinese listed firms. Corporate Ownership & Control, 15(1), 143-154. https://doi.org/10.22495/cocv15i1art14
  81. Zhou, Y. (2017). Materiality as a sustainability accounting concept: Three definitional streams and critiques. Corporate Ownership & Control, 15(1), 83-89. https://doi.org/10.22495/cocv15i1art8
  82. Ngwakwe, C. C., & Ngoepe, M. A. (2017). Quality assurance audit and corporate governance issues in higher degrees: Toward a framework for enhanced objectivity. Corporate Ownership & Control, 14(4-2), 396-404. https://doi.org/10.22495/cocv14i4c2art5
  83. Stenheim, T., & Madsen, D. Ø. (2017). The shift of accounting models and accounting quality: The case of Norwegian GAAP. Corporate Ownership & Control, 14(4-1), 289-300. https://doi.org/10.22495/cocv14i4c1art11
  84. Susanto, Y. K., Pradipta, A., & Djashan, I. A. (2017). Free cash flow and earnings management: Board of commissioner, board independence and audit quality. Corporate Ownership & Control, 14(4-1), 284-288. https://doi.org/10.22495/cocv14i4c1art10
  85. Velte, P. (2017). The link between audit committees, corporate governance quality and firm performance: A literature review. Corporate Ownership & Control, 14(4), 15-31. https://doi.org/10.22495/cocv14i4art2
  86. Ahmad, M. A., & Alrabba, H. M. (2017). The role of external auditing in activating the governance for controlling banking risk. Corporate Ownership & Control, 14(3), 96-112. https://doi.org/10.22495/cocv14i3art10
  87. Albaqali, Q., & Kukreja, G. (2017). The factors influencing auditor independence: The perceptions of auditors in Bahrain. Corporate Ownership & Control, 14(2-2), 369-382. https://doi.org/10.22495/cocv14i2c2p10
  88. Sarea, A. M. (2016). The impact of AAOIFI accounting standards on earnings quality: The case of Islamic banks in Bahrain. Corporate Ownership & Control, 13(4-1), 160-164. https://doi.org/10.22495/cocv13i4c1p1
  89. Al-Hiyari, A., Latif, R.A., Amran, N.A.(2016). Do big 4 auditors improve the ability of goodwill to forecast future cash flows? The Malaysian evidence. Corporate Ownership & Control, 13(3-1), 164-172. https://doi.org/10.22495/cocv13i3c1p2
  90. Ahmed, A.M. (2016). Accounting disclosure of social responsibility by listed companies in Saudi stock market. Corporate Ownership & Control, 13(2), 132-144. https://doi.org/10.22495/cocv13i2p13
  91. Zaher, A. A. (2015). Going-concern opinions, executive tenure and gender. Corporate Ownership & Control, 12(3), 19-27. https://doi.org/10.22495/cocv12i3p2
  92. Lassoued, K., & Bacha, I. (2015). The impact of quality audit on the management of earnings. Corporate Ownership & Control, 12(3-1), 146-154. https://doi.org/10.22495/cocv12i3c1p3
  93. Hu, F., Percy, M., & Yao, D. (2015). Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership & Control, 13(1-11), 1287-1296. https://doi.org/10.22495/cocv13i1c11p1
  94. Hooper, K., & Wang, J. (2015). Ethics and auditing: Setting the bar too low. Corporate Ownership & Control, 12(4-5), 549-561. https://doi.org/10.22495/cocv12i4c5p5
  95. Steenkamp, L., & Lubbe, D. (2015). The sectional title industry in South Africa: Perspectives of accounting and auditing practitioners. Corporate Ownership & Control, 12(2-5), 550-559. https://doi.org/10.22495/cocv12i2c5p4
  96. Phan, D. H. T., Mascitelli, B., & Barut, M. (2014). International financial reporting standards (IFRS) adoption in Vietnam: If, when and how? Corporate Ownership & Control, 11(4-4), 428-436. https://doi.org/10.22495/cocv11i4c4p6
  97. Cameron, R. (2014). Applying the materiality concept: The case of abnormal items. Corporate Ownership & Control, 12(1-4), 428-437. https://doi.org/10.22495/cocv12i1c4p6
  98. El Guindy, M. N. (2014). Did IFRS reporting by UK firms reduce earnings management? Corporate Ownership & Control, 11(2-5), 488-510. https://doi.org/10.22495/cocv11i2c5p5
  99. Soliman, M. M. (2014). Auditing quality characteristics and accounting conservatism: An empirical study of the listed companies in Egypt. Corporate Ownership & Control, 11(2-3), 352-361. https://doi.org/10.22495/cocv11i2c3p4
  100. Law, P., Yuen, D., & Chan, L. (2013). The impact of guanxi on auditor independence: Perceptions of auditors and CFOs in Hong Kong. Corporate Ownership & Control, 10(2-4), 685-699. https://doi.org/10.22495/cocv10i2c4art3
  101. Diehl K. A. (2012). Chartered accountant and public accounting experience non-executive directors on UK boards: Signals of quality earnings reporting to investors prompting price-to-earnings growth. Corporate Ownership & Control, 9(2-5), 530-536. https://doi.org/10.22495/cocv9i2c5art8
  102. Rusmin, R. (2011). The role of auditors in detecting creative accounting: Singaporean and Australian evidence. Corporate Ownership & Control, 8(3), 124-144. https://doi.org/10.22495/cocv8i3p10
  103. Ferreira, F. R., Cardoso, R. L., Martinez, A. L., & do Carmo Mário, P. (2011). Auditing and earnings management in Brazilian HMOs. Corporate Ownership & Control, 8(2-4), 436-449. https://doi.org/10.22495/cocv8i2c4p3
  104. Ramachandran, J., & Subramanian, R. (2011). Global warming – Accounting for emissions and issues thereon. Corporate Ownership & Control, 8(2-4), 427-435. https://doi.org/10.22495/cocv8i2c4p2
  105. Zain, M. M., Abdul Wahab, E. A., & Foo, Y. B. (2010). Audit quality: Do the audit committee and internal audit arrangements matters? Corporate Ownership & Control, 8(1-3), 333-345. https://doi.org/10.22495/cocv8i1c3p1
  106. Chien, C.-C., Chen, K. Y., & Wu, S.-Y. (2008). Corporate governance and auditor selection: Evidence from Taiwan. Corporate Ownership & Control, 6(1-4), 492-503. https://doi.org/10.22495/cocv6i1c4p9
  107. Freidank, C.-C., & Velte, P. (2008). Corporate governance and controlling - a German perspective. Corporate Ownership & Control, 5(4), 49-58. https://doi.org/10.22495/cocv5i4p5
  108. Colbert, J. L. (2008). Corporate governance and a program for complaints relating to accounting, auditing, and internal control. Corporate Ownership & Control, 5(3-1), 208-211. https://doi.org/10.22495/cocv5i3c1p4
  109. Handley-Schachler, M., & Li, S. (2007). International effects of the Andersen accounting and auditing scandals: Some evidence from the UK, US and Australian stock markets. Corporate Ownership & Control, 4(3-1), 220-232. https://doi.org/10.22495/cocv4i3c1p5
  110. McGee, R. W., & Preobragenskaya G. G. (2005). Accounting reform in Ukraine. Corporate Ownership & Control, 3(1), 30-45. https://doi.org/10.22495/cocv3i1p3
  111. Inanga, E. L., & Schneider, W. M. B. (2004). Cost with time can yield reliable and relevant financial accounting information. Corporate Ownership & Control, 2(1), 60-72. https://doi.org/10.22495/cocv2i1p5
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