Lista articolelor pentru studentii la Masterul de Concepte si Tehnici de Audit

1. Gerard J.A. and Weber C.M. (2014), How Agency Theory Informs a $30 Million Fraud, Journal of Finance, Accounting and Management, vol. 5, n 1, pp. 16-47. 2. Todd De Zoort F., Harrison P.D. et Schnee E.J. (2012), Tax Professionals Responsibility for Fraud Detection: The Effects of Engagement Type and Audit Status, Accounting Horizons, vol. 26, n 2, pp. 289-306. 3. Dorminey J., Scott Fleming A., Kranacher M.J. et Riley R.A. (2012), The Evolution of Fraud Theory, Issues in Accounting Education, vol. 27, n 2, pp. 555-579. 4. Kleinman G., Lin B.B. and Palmon D. (2014), Audit Quality: A Cross-National Comparison of Audit Regulatory Regimes, Journal of Accounting, Auditing and Finance, vol. 29, n 1, pp. 61-87. 5. Arel B., Beaudoin C.A. et Cianci A.M. (2012), The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision, Journal of Business Ethics, n 109, pp. 351-366. 6. Kim J.B., Liu X. et Zheng L. (2012), The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence, The Accounting Review, vol. 87, n 6, pp. 2061-2094. 7. Humphrey C., Kausar A., Loft A. et Woods M. (2011), Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper, European Accounting Review, vol. 20, n 3, pp. 431-457. 8. George E.T. et Ferguson C.B. (2013), How Much Does IFRS Cost? IFRS Adoption and Audit Fees, The Accounting Review, vol. 88, n 2, pp. 429-462. 9. Chen Y.S., Hsu J., Huang M.T. and Yang P.S. (2013), Quality, Size, and Performance of Audit Firms, The International Journal of Business and Finance Research, vol. 7, n 5, pp. 89-105. 10. Erkens D.H. et Bonner S.E. (2013), The Role of Firm Status in Appointments of Accounting Financial Experts to Audit Committees, The Accounting Review, vol. 88, n 1, pp. 107-136.