Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M42: Auditing

2026

• Mirela MOLDOVAN & Igor BALAN, 2026, "The Impact Of Internal Audit On The Entity'S Management System: The Synergy Between Risk Management And Internal Control In The Microfinance And Leasing Sector," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), volume 12, issue 1, pages 45-60, June, DOI: https://doi.org/10.53486/2537-6179..
• Maria BURSUC, 2026, "Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 2-9, December , DOI: 10.37945/cbr.2025.12.01.
• Maria BURSUC, 2026, "The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 1, pages 2-11, January, DOI: 10.37945/cbr.2026.01.01.
• Maria BURSUC, 2026, "Financial Reporting on Sustainability: Emerging Directions and Enhanced Responsibilities of Professional Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 7, issue 2, pages 2-10, February, DOI: 10.37945/cbr.2026.02.01.
• Ahmet Alataş, 2026, "Entropi-Gri İlişkisel Analiz Bütünleşik Yöntemi ile Performans Değerlendirmesi: Enflasyon Muhasebesi Bağlamında Metal Eşya Sektöründe Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 4, pages 1736-1781, DOI: 10.30784/epfad.1714821.
• Marcio Fernando da Silva & Ariel Behr & Fernanda da Silva Momo & Antonio Samagaio, 2026, "AI In Auditing: Drivers And Barriers to Its Adoption and The Sociomaterial Reconfiguration of The Auditor’s Role," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 166-202, June.
• Madalina Preda & Alexandra Stefan, 2026, "The Relationship Between Corporate Governance Mechanisms and Financial Performance," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 25, issue 2, pages 203-230, June.
• Soukaina BENMESSAOUD & Khalil MOKHLIS, 2026, "Fiscal Digitalization and Tax Audit Performance: A Systematic Review of Technologies, Outcomes and Institutional Conditions," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 133-151.
• Rachid BICHARA & Azziz ABAOUZ & Khadija SEKKAL & Rachida BENJAT & Jamaa ANOUALIGH & Mohamed Amine YOUB, 2026, "Determinants of Ethical Governance in the Moroccan Public Sector: A PLS-SEM Analysis of Internal Auditors’ Perceptions," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 235-255.
• Guelord KABAKA ILUNGA, 2026, "Externalisation du service de comptabilité : entre la recherche de l’efficacité et le manque à gagner fiscal : Cas des PME en RD Congo," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 302-316.
• Nouhad LAOUANE & Aya EL-GATRANI & Abdelhadi DARKAOUI, 2026, "Artificial Intelligence in Financial Fraud Detection: A Conceptual Literature Review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 366-381.
• Houda AMRANI & Abdelouahab AOUAME, 2026, "De la juxtaposition fonctionnelle à une architecture numérique intégrée de pilotage et d’assurance dans les PME : revue systématique à visée intégrative et modèle théorique de maturité," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 10, pages 440-465.
• Ahmed MOSLIH & Abderrahim BENLAKOUIRI & Kamal AMEZZANE, 2026, "La collaboration entre l’audit interne et l’audit externe comme levier de maîtrise des risques financiers : revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 237-261.
• Fatima-Ezzahra SABAR & Imane EL YAMLAHI & Nabil BOUAYAD AMINE, 2026, "L’audit durable à l’ère du big data dans les PME marocaines : enjeux et perspectives," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 11, pages 97-116.
• Marouane EL ALITI & Omar TAOUAB, 2026, "The role of internal auditing in improving the operational performance of industrial companies," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 287-306.
• Meriam OUAZZANI CHAHDI & Karim BENNIS, 2026, "L’intelligence artificielle et l’audit légal : Le Machine Learning au service de la détection de la fraude," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 505-522.
• El-Mustapha BAHA & Lhassane JAOUHARI, 2026, "Le contrôle fiscal entre efficacité et performance : Une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 119-139.
• Kanidiala KEITA, 2026, "Les Pratiques de Contrôle de Gestion dans les TPE du Secteur Informel : Une Étude sur les Entreprises de Bamako," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 2, pages 532-553.
• Hasnaa ALLAOUCHE & Khalid SOBHI, 2026, "La contribution de l’audit interne intelligent dans la modernisation de la gouvernance publique à l'ère du numérique : Approche théorique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 4, pages 293-313.
• Abdenabi SBAI & Boujema HAMMOUMI, 2026, "Audit et dispositifs d’évaluation dans les hôpitaux : revue de portée des mécanismes de gouvernance, de qualité et de performance," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 495-524.
• Alexandre NWAHA BOUGHA & Marie Thérèse UM-NGOUEM, 2026, "Pratiques de contrôle interne et performance des pme de services au Cameroun : une analyse quantitative," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 6, pages 734-761.
• Said BRIBICH & Mounir DAOUA, 2026, "L’impact de l’intelligence artificielle sur la performance de l’audit interne : optimisation des méthodes et de la fiabilité," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 386-404.
• Wafae TOUHAMI & Kaoutar EL MENZHI, 2026, "L’intelligence artificielle et la fiabilité de l’information comptable et financière : une revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 7, pages 570-587.
• Loubna AOUAAM & Mustapha ACHIBANE, 2026, "Risque opérationnel et contrôle interne dans les banques marocaines : cadre théorique et perspectives empiriques," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 8, pages 658-686.
• Yasmine AZZAMI & Rajaa AMZILE, 2026, "Association between internal control and sustainability reporting: A systematic exploratory literature review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 224-256.
• Yassine MOUTIE & Lotfi BENAZZOU, 2026, "Exploration des facteurs influençant l’efficacité de l’audit interne dans les entreprises privées marocaines : une analyse perceptuelle comparative entre auditeurs internes et managers," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 257-274.
• Soraya Hajar EL MAAROUFI & Si Mohamed BOUAZIZ & Zouhair EDDEKKAR & Fatima ELGAREH, 2026, "Internal Audit Effectiveness and Financial Risk Management: A Systematic Literature Review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 718-733.
• Bernadett-Renata ONCEA (KASA), 2026, "Crossing the Audit Threshold: The Statutory Audit Obligation and the Financial Structure of Romanian Agricultural Firms, 2010–2024," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 73, issue 1, pages 41-58, August, DOI: 10.67276/ru6jgnmu4n.
• Bernadett-Renata ONCEA (KASA), 2026, "Voluntary External Audit and Internal Control in Romanian Agricultural Entities: Survey Evidence," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 74, issue 2, pages 58-75, September, DOI: 10.67276/tb8r0hy6t4.
• Alexandru-Ionut ALMASAN, 2026, "The Preventive Financial Control Visa in EU-Funded Local Projects: Volume, Deadline and the Constraint That Actually Binds," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 74, issue 2, pages 76-95, September, DOI: 10.67276/6lyu9jt6w6.
• I Gusti Ngurah Sanjaya & Anak Agung Bagus Amlayasa & Ni Wayan Sitiari, 2026, "Ethical Behaviour: Improving Auditor Performance Through Workplace Spirituality and Local Cultural Values – Evidence from Village Credit Institutions in Denpasar, Indonesia," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 46-65.
• Dirvi Surya Abbas & Raesita Bella, 2026, "Audit Report Lag in Indonesia: Evidence from Listed Firms with High and Low Audit Committee Experience," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 158-175.
• Andrés Alonso-Robisco & José Manuel Carbó & Carlos José García & Jorge Quintana & Javier Tarancón, 2026, "Retriever or reasoner? Decomposing retrieval-augmented generation performance in external audit supervision," Occasional Papers, Banco de España, number 2613, Jul, DOI: https://doi.org/10.53479/43986.
• Доц. Д-Р Дияна Банкова & Доц. Д-Р Теньо Манолов, 2026, "Предизвикателства Пред Счетоводната И Одиторската Практика В Процеса На Присъединяване Към Еврозоната," ICPA Articles, Institute of Certified Public Accountants, volume 2026, issue 1, pages 1-20.
• Kateule, Margaret & Kapotwe, Euston, 2026, "The Role of Internal Audit in Enhancing Corporate Governance: A Case of Zambian Breweries Plc," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 2, DOI: 10.59413/ajocs/v7.i2.14.
• Mulenga, Mwenya, 2026, "The Role of Financial Technologies in Enhancing Internal Control Effectiveness: Evidence from Indo Zambia Bank," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 2, DOI: 10.59413/ajocs/v7.i2.42.
• Chabalenge, Modern & Sichali, Cheyo, 2026, "Analysis of the Challenges of Internal Auditing in Strengthening Corporate Governance in Public Sector Organizations in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 2, DOI: 10.59413/ajocs/v7.i2.44.
• Chabalenge, Modern & Sichali, Cheyo, 2026, "Analysis of the Challenges of Internal Auditing in Strengthening Corporate Governance in Public Sector Organizations in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 2, DOI: 10.59413/ajocs/v7.i2.44.
• Bulaya, Zena & Sinkala, Muchemwa & Njapau, Noah, 2026, "The Influence of Internal Auditing Independence on Effectiveness of Corporate Governance in Public Sector Organisations – Case of Road Development Agency (RDA) in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 4, DOI: 10.59413/ajocs/v7.i4.31.
• Santoni, Alessandro & Allali, Lamia & Dierick, Nicolas, 2026, "Earnings manipulation and probability of default: insights from AnaCredit and supervisory," Occasional Paper Series, European Central Bank, number 385, Apr.
• An, Ran & Gao, Jiayan & Li, Shan & Wang, Yanyan & Yu, Lisheng, 2026, "Resource allocation to engagement teams: Evidence from asset-backed securitization assurance services," The British Accounting Review, Elsevier, volume 58, issue 1, DOI: 10.1016/j.bar.2025.101677.
• Xing, Chao & Shan, Yuan George & Yang, Fan & Zhang, Yuming, 2026, "The effect of CSR assurance on subsequent corporate greenwashing: Suggestion acquisition or opinion shopping?," The British Accounting Review, Elsevier, volume 58, issue 4, DOI: 10.1016/j.bar.2025.101744.
• HUANG, Can & JIAN, Ming, 2026, "Social media attention and audit fees: An empirical analysis based on online stock forums," Emerging Markets Review, Elsevier, volume 74, issue C, DOI: 10.1016/j.ememar.2026.101520.
• Liu, Yuyu & Qin, Yaohua & Xiao, He, 2026, "Audit partner rotation-back and short sellers' front running: Evidence from the Chinese stock market," International Review of Financial Analysis, Elsevier, volume 109, issue C, DOI: 10.1016/j.irfa.2025.104831.
• Qin, Chuan, 2026, "Data assetization and audit fees," International Review of Financial Analysis, Elsevier, volume 115, issue C, DOI: 10.1016/j.irfa.2026.105181.
• Yang, Junhua & He, Xing & Zhang, Menghao & Gao, Xinxiang & Gou, Congcong & Chen, Xilong, 2026, "Registration system reform and risk of stock price collapse: the mediating effect based on auditor reputation," Finance Research Letters, Elsevier, volume 90, issue C, DOI: 10.1016/j.frl.2025.109321.
• Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2026, "Carbon accounting quality: Measurement and the role of assurance," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101849.
• Ball, Ray, 2026, "On the economics of accounting and contracting in firms," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2026.101858.
• Liu, Lisa Yao & Tong, Lijing, 2026, "The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners," Journal of Accounting and Economics, Elsevier, volume 81, issue 3, DOI: 10.1016/j.jacceco.2025.101857.
• Khurana, Inder K. & Li, Bing & Yeung, Kelvin & Yu, Elisha J., 2026, "Audit partners’ cultural trust and audit outcomes," Journal of Accounting and Economics, Elsevier, volume 82, issue 1, DOI: 10.1016/j.jacceco.2026.101872.
• He, Jiapeng & Li, Ningzhong, 2026, "The role of federal agency accounting quality in federal budget allocation: Evidence from audit opinions," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101902.
• Chen, Songsheng & Li, Chan & Sun, Lili & Zhang, Xiren, 2026, "Tracing investors' minds: Investors’ inquiries and key audit matter reporting," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101907.
• Friedman, Henry & Sutherland, Andrew G. & Vetter, Felix W., 2026, "Technological investment and accounting: A demand-side perspective on labor markets and enrollments," Journal of Accounting and Economics, Elsevier, volume 82, issue 2, DOI: 10.1016/j.jacceco.2026.101912.
• Wood, Katherine, 2026, "A tale of two banking regulations: Impact of regulatory overlap on the analysis of liquidity creation," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107613.
• Karampinis, Nikolaos I., 2026, "Audit effort and audit fee stickiness," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2025.100741.
• Guo, Yingwen & Xu, Liang & Xue, Jing & Yang, Haoyi & Zhang, Chunqiu, 2026, "Does the presence of institutional dual holders affect audit pricing?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100746.
• Zhang, Weihua & Yang, Xi & Ouyang, Caiyue & Wang, Xin & Ge, Wenxia, 2026, "Are auditors more conservative in their year of fate? evidence from zodiac-year beliefs in China," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 60, issue C, DOI: 10.1016/j.intaccaudtax.2026.100758.
• Deng, Tingyou & Zhang, Huaxi, 2026, "Do audit fee floors work? Pricing and quality around China's regulation and deregulation," Pacific-Basin Finance Journal, Elsevier, volume 96, issue C, DOI: 10.1016/j.pacfin.2026.103072.
• Gao, Ru (Tina) & Huang, Jixin & Huang, Chaochun & Rao, Xi, 2026, "From Information to Liquidity: How Industry-Level Transparency Shapes Corporate Cash Holdings," Pacific-Basin Finance Journal, Elsevier, volume 98, issue C, DOI: 10.1016/j.pacfin.2026.103187.
• O'Connor, Neale G. & Romero, Jorge & Asiaei, Kaveh, 2026, "Benchmarking supplier performance: How scorecard comparisons and supply risk influence termination decisions," International Journal of Production Economics, Elsevier, volume 291, issue C, DOI: 10.1016/j.ijpe.2025.109838.
• Li, Yan, 2026, "Can artificial intelligence reduce corporate audit risk? Evidence from Chinese listed companies," International Review of Economics & Finance, Elsevier, volume 108, issue C, DOI: 10.1016/j.iref.2026.105209.
• Triyanto, Dedik Nur & Ali, Syaiful, 2026, "The role of big data analytics in financial fraud detection: A systematic literature review," International Review of Economics & Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.iref.2026.105453.
• Ichev, Riste & Koren, Jernej & Kosi, Urska & Sitar Sustar, Katarina & Valentincic, Aljosa, 2026, "Cost of debt for private firms revisited: voluntary audits as a reflection of risk," International Review of Economics & Finance, Elsevier, volume 109, issue C, DOI: 10.1016/j.iref.2026.105474.
• Sun, Hao & Zhu, Xiaoqian & Li, Jianping, 2026, "Revealing corporate accounting fraud: From the perspective of individual investors," Research in International Business and Finance, Elsevier, volume 86, issue C, DOI: 10.1016/j.ribaf.2026.103385.
• Power, Michael, 2026, "Auditability in the digital age," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138062, Apr.
• Teresa Kupczyk & Natalia Rojewska & Leszek Zelek & Joanna Kubicka & Maria Zralek & Maciej Walczak, 2026, "Assesing ESG Risks for Sustainable Finance: An Integrated ESRS S1 Model of Organisational Social Risk, Double Materiality and Assurance Readiness," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 526-544.
• KürÅŸat TAÅžTAN, 2026, "Institutional Decoupling in Emerging Markets: The Audit Paradox and Digitalisation Gap in Turkish Cooperatives," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1861272.
• Hatice KOÇ, 2026, "Artificial Intelligence Applications in Public Administration: From Global Trends to Türkiye’s National Strategy," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1802778.
• Nizar Younes Mqam, 2026, "Certification ISO 55001 : trois certificats réels, et pourquoi votre date d’expiration n’est pas votre échéance," Études MARAMM, MARAMM, Moroccan Association of Reliability, Asset, Facility & Maintenance Management, number 5, Sep, DOI: 10.5281/zenodo.22977898.
• Nizar Younes Mqam, 2026, "اعتماد Iso 55001: ثلاث شهادات حقيقية، ولماذا تاريخ انتهاء شهادتك ليس أجلك," Études MARAMM, MARAMM, Moroccan Association of Reliability, Asset, Facility & Maintenance Management, number 5ar, Sep, DOI: 10.5281/zenodo.23015194.
• Nizar Younes Mqam, 2026, "ISO 55001 Certification: Three Real Certificates, and Why Your Expiry Date Is Not Your Deadline," Études MARAMM, MARAMM, Moroccan Association of Reliability, Asset, Facility & Maintenance Management, number 5en, Sep, DOI: 10.5281/zenodo.23015190.
• Loubna Aouaam & Mustapha Achibane, 2026, "Operational Risk and Internal Control in Moroccan Banks: Theoretical Framework and Empirical Perspectives
  [Risque opérationnel et contrôle interne dans les banques marocaines : cadre théorique et perspectives empiriques]," Post-Print, HAL, number hal-05705361, DOI: 10.5281/zenodo.21542052.
• Shqipdona Hashani Siqani & Arbana Sahiti Ramushi, 2026, "Reframing Accountability through Digital Transformation in Non-Governmental Organizations," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 77, issue 2, pages 108-121, DOI: 10.32910/ep.77.2.3.
• Yaroslav Dmyshko, 2026, "Implementation of Global Internal Audit Standards in the Bank," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 153-160, March, DOI: 10.33146/2518-1181-2026-1(111)-153-.
• Oleksii Haievskyi, 2026, "AQI-Matrix Approach to Transforming External Inspection Results into an Audit Quality Risk Management System," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 192-200, May, DOI: 10.33146/2518-1181-2026-2(112)-192-.
• Tetyana Demchenko, 2026, "The Impact of Cyber Risks on the Functioning of the Accounting System and Their Management," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 44-52, May, DOI: 10.33146/2518-1181-2026-2(112)-44-5.
• Dmytro Leshchenko, 2026, "The Role of Internal Audit in Preparing Sustainability Reporting by Aviation Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 53-62, May, DOI: 10.33146/2518-1181-2026-2(112)-53-6.
• James Chindengwike, 2026, "Nexus between Internal audits, Internal Control System and Revenue Collection Efficiency in Tanzania," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, volume 21, issue 4, pages 227-245, January.
• Dr. Sonali Gopal Kale & Dr. Manisha Dipak Badgujar, 2026, "A study on Forensic Audit and Indian Banking Fraud," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, volume 22, issue 1, pages 49-59, April.
• Marcel Steller & Erich Pummerer, 2026, "Auditor’s liability, audit quality and inflation: an economic analysis," European Journal of Law and Economics, Springer, volume 62, issue 1, pages 165-188, August, DOI: 10.1007/s10657-026-09882-2.
• Yan-Yu Chou & Ying-Chou Lin & Yu-Chen Lin, 2026, "The impacts of aggressive accounting choices on auditor changes," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 489-521, February, DOI: 10.1007/s11156-025-01406-4.
• Emmanuel Mamatzakis & Lorenzo Neri & Antonella Russo, 2026, "Board’s interpersonal diversity and financial misreporting: evidence from USA," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 523-557, February, DOI: 10.1007/s11156-025-01407-3.
• Aviner Augusto Silva Manoel & Marcelo Botelho da Costa Moraes & Eloisa Perez-de Toledo & Gabriel Pereira Pündrich, 2026, "Audit quality and the market value of cash: the role played by the Big 4 auditor in Latin America," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 593-633, February, DOI: 10.1007/s11156-025-01409-1.
• Bilal Bilal & Bushra Komal & Songsheng Chen & Umar Nawaz Kayani & Ahsan Akbar, 2026, "Non-professional investors’ perspective on commercialism in auditing: An experimental study," Review of Quantitative Finance and Accounting, Springer, volume 67, issue 1, pages 421-436, July, DOI: 10.1007/s11156-025-01454-w.
• Masashi Goto, 2026, "IT Theorisation, Organising Visions and Field Change," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2026-08, Mar.
• Ioan Dan MORAR & Ioan Călin MORAR, 2026, "Correlations Between Financial Audit And Romanian Taxation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 469-477, July, DOI: 10.47535/1991AUOES35(1)039.
• Dana-Simona GHERAI & Mariana PIPIȘ & Diana Elisabeta MATICA & Ioan Dan MORAR, 2026, "From Voluntary To Standardized: The Metamorphosis Of Sustainability Reporting Under Esrs And Issb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 504-522, July, DOI: 10.47535/1991AUOES35(1)042.
• Luciana Simona PASCU (MIHÄ‚ILÄ‚) & Oana-Raluca IVAN, 2026, "Mapping The Impact Of Csrd On Non-Financial Reporting: A Systematic Qualitative Review Of Academic Literature And Legislative Provisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 35, issue 1, pages 523-538, July, DOI: 10.47535/1991AUOES35(1)043.
• Heng (Griffin) Geng & Cheng Zhang & Frank S Zhou, 2026, "Competition and Certification: Theory and Evidence from the Audit Market," The Review of Corporate Finance Studies, Society for Financial Studies, volume 15, issue 1, pages 269-303.
• Nataliata-Mihaela Frumusanu & Andreea Mihaela Zgardan & Mihaela Martin, 2026, "Robo-Accountants, Robo-Auditors, or Humanoid Professionals? Accounting Education and the Redefinition of the Human Role in the Age of Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 607-617, February.
• Andreea Larisa Olteanu (Burca) & Claudia Elena Badea (Florea) & Daniel Lipara, 2026, "The Role of Audit and ESG Disclosure in Improving Corporate Decision-making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 687-692, February.
• Silviu Ionel Stoica & Maria Toma & Valentin Radu, 2026, "Digitization of the Public Culture Sector-Operational Efficacy and Reform of Internal Control. Comparative Analysis of Romania and Other European Nations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 716-726, February.
• Bernadett-Renata Oncea (Kasa), 2026, "Auditing Sustainabilty Reporting in Agricultural Entities: Challenges and Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 277-281, August.
• Li Sun & JiaJia Zhong & Ahsan Habib, 2026, "Product market power and audit report lag: evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 23, issue 1, pages 67-91, March, DOI: 10.1057/s41310-024-00276-x.
• Moath Abdelkarim Abu Al Rob & Mohd Nazli Mohd Nor & Zalailah Salleh, 2026, "Utilizing big data analytics in the selection and testing of journal entries and its impact on professional skepticism," Humanities and Social Sciences Communications, Palgrave Macmillan, volume 13, issue 1, pages 1-11, December, DOI: 10.1057/s41599-026-06626-0.
• Khan, Muhammed Umar & Audi, Marc, 2026, "Financial Reporting Quality, Audit Quality, and Firm Performance: Evidence from Pakistani Listed Firms," MPRA Paper, University Library of Munich, Germany, number 129173.
• Cosmin IonuÈ› LUNGU, 2026, "Navigating Annual Financial Reporting In European Single Electronic Format (Esef): A Guide For Eu-Listed Companies," Journal of Information Systems & Operations Management, Romanian-American University, volume 20, issue 1, pages 200-211, May, DOI: 10.5281/zenodo.21682061.
• Marcel Tümmler & Reiner Quick, 2026, "How to detect fraud in an audit: a systematic review of experimental literature," Management Review Quarterly, Springer, volume 76, issue 1, pages 287-332, February, DOI: 10.1007/s11301-024-00480-7.
• Joshua A. Khavis & Amy G. Sheneman & Brandon Szerwo, 2026, "Does gender composition of audit teams matter? An examination of audit quality and audit cost," Review of Accounting Studies, Springer, volume 31, issue 1, pages 526-563, March, DOI: 10.1007/s11142-025-09924-1.
• Emily E. Griffith & Linette M. Rousseau & Karla M. Zehms, 2026, "Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1481-1520, June, DOI: 10.1007/s11142-026-09938-3.
• Emily Kathryn Deng, 2026, "The effect of auditors’ informal communication on manager behavior," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1371-1402, June, DOI: 10.1007/s11142-026-09939-2.
• Eldar Maksymov & Kimberly D. Westermann, 2026, "The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1521-1565, June, DOI: 10.1007/s11142-026-09941-8.
• Andrew A. Acito & Jeffrey A. Pittman & J. Mike Truelson, 2026, "The impact of auditor reputation impairments on private-client market share," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1439-1480, June, DOI: 10.1007/s11142-026-09943-6.
• Brant Christensen & Matthew Ege & Nathan Sharp & T. Jeffrey Wilks, 2026, "What do public company audit clients want from their auditor?," Review of Accounting Studies, Springer, volume 31, issue 2, pages 1403-1438, June, DOI: 10.1007/s11142-026-09957-0.
• Melissa F. Lewis-Western & Timothy A. Seidel & Michael S. Wilkins, 2026, "Do restatements generate contagion? A re-examination," Review of Accounting Studies, Springer, volume 31, issue 3, pages 2558-2586, September, DOI: 10.1007/s11142-026-09979-8.
• Mohammad Ebrahim Nawaiseh, 2026, "The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan," SN Business & Economics, Springer, volume 6, issue 3, pages 1-28, March, DOI: 10.1007/s43546-025-01006-3.
• Sanjib Kumar Mishra & Sasmita Mishra & Rojalina Priyadarshini & Zefree Lazarus Mayaluri, 2026, "Explainable business intelligence for auditable vendor segmentation and payment-traceability monitoring in SAP cross-company check payments," SN Business & Economics, Springer, volume 6, issue 7, pages 1-33, July, DOI: 10.1007/s43546-026-01239-w.
• Wiehann Olivier & Pieter Buys, 2026, "Introduction," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_1.
• Wiehann Olivier & Pieter Buys, 2026, "Methodological Conceptualization," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_2.
• Wiehann Olivier & Pieter Buys, 2026, "Principles of Blockchain Protocols," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_3.
• Wiehann Olivier & Pieter Buys, 2026, "Audit Principles and Blockchain-Based Digital Assets," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_4.
• Wiehann Olivier & Pieter Buys, 2026, "DaaS Development," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_5.
• Wiehann Olivier & Pieter Buys, 2026, "BTC_AFv1 Development," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_6.
• Wiehann Olivier & Pieter Buys, 2026, "BTC_AFv2 Validation," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_7.
• Wiehann Olivier & Pieter Buys, 2026, "BTC_AF Demonstration," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_8.
• Wiehann Olivier & Pieter Buys, 2026, "Concluding Discussion," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_9.
• Cheng - Wen Lee & Aan Digita Malik, 2026, "Exploring the Financial Performance on Audit Quality: Insights from Automotive Companies on the Indonesia Stock Exchange," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 16, issue 3, pages 1-3.
• Mohammad Musa Mia & Md Zahurul Islam & Abu Sayed & Faysal Ahmed & Ataur Rahman & Mohammad Ariful Aziz & Md Samirul Islam, 2026, "Artificial Intelligence in Financial Reporting Fraud Detection: An Empirical Investigation of Auditor Trust as a Mediating Mechanism in U.S. Markets," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 16, issue 6, pages 1-1.
• Ujkani Sead & Hoti Arber, 2026, "Auditors’ Perceptions of KAMs in an Emerging Market: Evidence from Kosovo," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Paradigm, volume 19, issue 1, pages 173-190, DOI: 10.2478/ers-2026-0010.
• Gadžo, Amra & Jagodić, Anida & Delić, Erna, 2026, "Grant Auditing in Focus: Perspectives of State Auditors and Beneficiaries on Efficiency and Challenges," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 337863.
• Mdhlalose, Dickson, 2026, "Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 4, issue 1, pages 30-41, DOI: 10.36733/jia.v4i1.13758.
• Mdhlalose, Dickson, 2026, "The Impact of Emerging Technology Stacks on Audit Quality and Risk: From Siloed Tools to Integrated Audit Ecosystems Across the Audit Cycle," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341496.
• Mdhlalose, Dickson, 2026, "Management Accounting for Consequence Management in South African State-Owned Enterprises: Redesigning Accountability Architectures," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341498.
• Alexy, Karl & Gabel, Keanu & Klotz, Michael & Thiel, Ronny & Tode, Patrick & Wanke, Christina & Wójcicki, Leon Krzysztof & Zippel, Tim, 2026, "KI-Governance und -Management nach COBIT® 2019," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 18-26-045.

2025

• Khopipah Wandan Sari & Budi Santoso & Endar Pituringsih, 2025, "Determinants of Fraud Prevention of Puskesmas Capitation Funds In The City of Mataram," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 7, issue 2, pages 189-197, December.
• Abdelbasset Midoune & Khaireddine Serdani, 2025, "From Rules to Reason: A Cognitive Framework for Evaluating the Differential Impact of ISA Compliance on Audit Report Quality," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 7, issue 2, pages 294-303, December.
• Catalin-Nicolae Albu & agnur Balsari & Meliha Basic & Zorica Bozhinovska Lazarevska & Sandra Damijan & Nikolina Decman & Ivan Dionisijev & Olga Grzybek & Gina Raluca Guse & Ana Lalevic Filipovic & Mus, 2025, "Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 830-830, August.
• Julia Baldauf & Cristina Circa & Alin-Constantin Dumitrescu & Sabine Graschitz, 2025, "Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 849-849, August.
• Peter Lansdell & Ilse Botha & Ben Marx, 2025, "Delisting Risk in a Developing Economy: An Empirical Analysis of Financial and Macroeconomic Factors," The African Finance Journal, Africagrowth Institute, volume 27, issue 2, pages 1-14.
• Malvern MAGUNDWANI & Newman WADESANGO & Lovemore SITSHA, 2025, "Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 59-72, May, DOI: 10.37945/cbr.2025.05.07.
• Laura-Eugenia-Lavinia Barna & Bogdan-Stefan Ionescu & Corina-Catalina Hurducaci (Gorea), 2025, "Erp Systems And Artificial Intelligence €“ Tools That Provide Challenges And Opportunities For The Accounting And Auditing Profession," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue si, pages 37-48, June, DOI: 10.47743/rebs-2025-si-0003.
• Teodora-Denisa Gastone, 2025, "Means Of Analyzing The Policies And Discourses Of Accounting Profession Organizations On Gender Equality," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue si, pages 177-187, June, DOI: 10.47743/rebs-2025-si-0011.
• Prof. univ. Marian Stoica Ph. D & Ioana-Cristina Vasiloiu Ph. D Student, 2025, "Cyberdiplomacy In Eu: The Context Of The Technical Security Framework And The Perspective Of A Normative Projection," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 7-19, November.
• Farah Naz & Bisma Malik & Abdulateif A. Almulhim & Abul Hassan, 2025, "Assessing the Relationship between Corporate Audit Committees’ Characteristics and Tax Aggressiveness: The Case of Pakistan," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 937-953, DOI: https://doi.org/10.15826/jtr.2025.1.
• Dhouha Bouaziz & Anis Jarboui, 2025, "Does CEO Profile Affect Firm Financial Performance? A Study of French FirmsDhouha Bouaziz," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 558-593, December.
• Marios Fasoulas & Evangelos Chytis, 2025, "The Effect Of Audit Market Deregulation On Audit Competition And Quality," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 5-25, March.
• Sabrine Hamrouni & Ines Menchaoui, 2025, "The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 254-271, June.
• Kishore Singh & Mario Bojilov & Peter Best, 2025, "Implementing AI In Auditing in Organizations," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 456-478, September.
• Gerasimos Rompotis, 2025, "Analyzing The Financial Position of The Greek Audit Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 614-650, December.
• Dimitrios Mitskinis & Nikolaos Antonakis & George Drogalas & Maria Koumoundourou, 2025, "The Contribution of a Good Relationship Between Internal Audit and Information Systems to Information Protection Outcomes: The Case of Banks in Greece," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 673-691, December.
• Oubada Harazem & Azzouz Elhamma, 2025, "Auditor-Client Relationship from A Digital Context Perspective: Evidence from France, Luxembourg and Morocco," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 4, pages 720-746, December.
• Omar OUHOUD & Khalid EL OUAFA, 2025, "Le rôle transformationnel de l’intelligence artificielle dans l’audit interne à l’ère du digital," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 10, pages 560-578.
• Zineb KARBOUBI & Karima TOUILI & Najat MASKINI & Asmaa KARBOUBI, 2025, "Impact de l’audit qualité sur la performance des entreprises pharmaceutiques : Une étude exploratoire auprès des praticiens," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 11, pages 279-298.
• Manal BELATIK & Zouhayr ERAFFALY & Mustapha OUATMANE, 2025, "L’audit à l’ère de la blockchain : étude empirique sur la qualité perçue au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 11, pages 87-106.
• Asmae EZ-ZAIDI & Youssef GHANDARI, 2025, "The role of new technologies in improving financial audit quality following the financial scandals of the 2000s," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 12, pages 1-33.
• Sara EL OUELDRHIRI & Imane ALLAM, 2025, "La qualité de l’audit : une analyse qualitative de la perception des préparateurs d’états financiers," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 12, pages 563-574.
• Khadija QASIMI & Fatiha BENAMAR, 2025, "Etude de la relation entre l’organisation et le positionnement de l’Audit Interne et son efficacité," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 13, pages 144-159.
• Kalifa DAO & Mouctar TRAORE, 2025, "Evaluation du Système de contrôle interne sur les opérations de crédit de la Banque Nationale du Développement Agricole (BNDA)," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 2, pages 217-237.
• Kanidiala KEITA & Oumar BAH, 2025, "L'audit interne appliqué à la gestion des coûts dans les entreprises privées au Mali," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 2, pages 309-326.
• Abdelilah BERRADA, 2025, "Audit financier augmenté : quelle formation pour l’auditeur de demain face aux défis de l’innovation et de l’éthique ?," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 4, pages 271-285.
• Khaoula EL ASSASSI & Redouan DAAFI, 2025, "La contribution de l'audit interne à la bonne gouvernance : le cas des conseils régionaux marocains," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 4, pages 286-301.
• Yassine YOUHAB & Ahmed LAMALEM, 2025, "La contribution de l’audit interne à la gestion des risques à l’échelle d’entreprise : revue de littérature," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 6, pages 700-726.
• Ayoub EL BAHI & Fatima CHAREF & Mountacer BOURJILA, 2025, "The Impact of Digital Transformation on the Internal Audit Function: A Literature Review," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 7, pages 354-366.
• Abdoulaye KEITA, 2025, "Roles du Controle Interne dans l’efficacité opérationnelle au sein des entreprises publiques maliennes," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 7, pages 485-501.
• Fatine BENKIRANE & Mohamed AIT OUDRA & Samir ERRABIH, 2025, "L'Audit Interne et la Transformation Digitale : Entre Avancées Technologiques et Préservation de l'Indépendance," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 7, pages 630-643.
• Imane EL KARTIT, 2025, "Contrôler les supply chains par la régulation conjointe : apports de la théorie de la régulation sociale," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 9, pages 479-495.
• Ivan Dionisijev & Zorica Bozhinovska Lazarevska & Todor Tocev, 2025, "From Basics To Intelligent Tools: Accounting Information And Ai In Public‐Sector Internal Auditing," Proceedings of the International Conference "Economic and Business Trends Shaping the Future", Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 002, Dec.
• Antonella Maria TIMIS & Aurelia STEFANESCU, 2025, "Internal Audit Aspects of Companies' Sustainability Reporting," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 141-151, February.
• Daniel BOTEZ & Oana-Ancuta STÈ‚NGACIU & Anatol MELEGA & Mihaela ENACHI, 2025, "Key Audit Matters and their Impact on the Financial Statements of Listed Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 164-179, February.
• Georgiana-Iulia LAZEA (TRIFA) & Ovidiu-Constantin BUNGET & Anca-Diana BALAN & Mircea Stefan SOLOVASTRU, 2025, "Navigating Auditing Risks in the Crypto Asset Landscape," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 197-209, February.
• Alexandru Adrian TUNSU, 2025, "Fraud Research in Economic Entities – A Conceptual Perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 210-222, February.
• Jolta Kacani & Gentjan Shaqiri & Gazmend Qorraj & Sajmira Kopani, 2025, "The Value Proposition Of Internal Audit In Upgrading Good Governance In Public Administration: The Case Of Albania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 1, pages 189-212, june, DOI: 10.17818/EMIP/2025/2.
• Amira Pobric, 2025, "Reasons For Modifying Audit Opinions On Financial Reports Of Listed Companies In Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 2, pages 581-597, november, DOI: 10.17818/EMIP/2025/17.
• Taufiq Supriadi & Kurniawan Tjakrawala & Nyoman Adhi Suryadnyana & Juska Meidy Enyke Sjam & Rochman Marota, 2025, "Fraud Prevention in the Public Sector: The Role of Internal Audit," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 170-183.
• Valentin Burca & Anca Balan & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu & Cristian Lungu, 2025, "New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 2, pages 141-164, June, DOI: 10.15240/tul/001/2025-2-009.
• Predrag Stanković & Biljana Jovković & Aleksandra Radojević Marić, 2025, "Analysis Of Factors Influencing The Type Of Audit Opinion," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 70, issue 247, pages 153-184, October –.
• Halar Petra, 2025, "Designing a Digital Business Model for Internal Audit Functions: A Framework and Case Study from the Financial Sector," Business Systems Research, Paradigm, volume 16, issue 2, pages 112-144, DOI: 10.2478/bsrj-2025-0021.
• Šušak Toni & Stapić Ivana, 2025, "Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia," Business Systems Research, Paradigm, volume 16, issue 2, pages 219-239, DOI: 10.2478/bsrj-2025-0026.
• Phạm Thúy Hà & Đặng Ngọc Hùng & Hoàng Thị Việt Hà & Phạm Thị Hồng Diệp, 2025, "Nghiên cứu các nhân tố ảnh hưởng đến độ trễ của báo cáo kiểm toán tiếp cận theo phương pháp phân tích tổng hợp," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 20, issue 12, pages 3-18, DOI: 10.46223/HCMCOUJS.econ.vi.20.12.427.
• Nguyễn Thị Thu Hiền & Đặng Anh Tuấn, 2025, "Luật Benford và gian lận báo cáo tài chính của các công ty chưa niêm yết," Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, Ho Chi Minh City Open University Journal of Science, Ho Chi Minh City Open University, volume 20, issue 1, pages 54-68, DOI: 10.46223/HCMCOUJS.econ.vi.20.1.3412.
• MARINA Alexandra-Gabriela & SITEA Daria Maria & BOGOSLOV Ioana Andreea, 2025, "Auditor 4.0: The Hybrid Auditor - Integrating Artificial Intelligence, Professional Judgment And Ethical Accountability," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 77, issue 2, pages 61-77, November, DOI: 10.56043/reveco-2025-0014.
• Проф. Д-Р Валентина Станева & Ас. Д-Р Инж. Христо Станев, 2025, "Счетоводни И Одиторски Подходи При Отразяването На Безпилотни Летателни Системи Като Активи На Предприятието," ICPA Articles, Institute of Certified Public Accountants, volume 2025, issue 4, pages 1-13.
• Xu Haiwei & Yang Xianggang, 2025, "Capital Market Liberalization and Bank Credit Decisions: A Quasi-Natural Experiment Based on the “Mainland-Hong Kong Stock Connect”," The B.E. Journal of Macroeconomics, De Gruyter, volume 25, issue 2, pages 723-761, DOI: 10.1515/bejm-2024-0159.
• Fülöp Melinda Timea & Ionescu Constantin Aurelian & Măgdaș Nicolae & Ștefan Maria Cristina & Topor Dan Ioan, 2025, "Digital Transformation of the Accounting Profession at the Intersection of Artificial Intelligence and Ethics," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 19, issue 1, pages 1-22, DOI: 10.1515/econ-2025-0155.
• Henrik Nilsson & Jenni Kallunki & Florian Eugster & Ann Vanstraelen, 2025, "Auditor Stock Ownership, Investment Returns, and Audit Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-79, May.
• Gülçin ADIYAMAN, 2025, "Digital audit model in Islamic financial institutions: Integration of Turkish accounting standards (TAS) and computer-assisted audit techniques (CAATs)," Turkish Economic Review, EconSciences Journals, volume 12, issue 3, pages 143-154, September.
• Muhammad Auwal Ahmad, 2025, "Impact of Artificial Intelligence on Audit Quality of Listed Oil and Gas Firms in Nigeria," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 6, DOI: 10.59413/ajocs/v6.i6.8.
• Бранимира Колева, 2025, "Одиторските Извадки - Средство За Равновесие Между Прецизността На Одита И Неговата Цена," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 76-100.
• Amaka Elizabeth AGBATA & George EZEALA, 2025, "Internal Audit And Financial Reporting Quality Of Quoted Firms," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 12, issue 1, pages 245-255, July, DOI: 10.5281/zenodo.15804552.
• Li, Yang & Liu, Sheng & Zhou, Yaou, 2025, "Managerial ability, audit quality, and audit report lag," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100780.
• Hasan, Md Mahmudul, 2025, "Private lenders and borrowers' internal control-related private information," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100808.
• Walton, Stephanie & Zhang, Yiyang, 2025, "Auditing trade credit risk: Evidence from BAPCPA and COVID-19," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100819.
• Song, Xiao & Yuan, Ming (Mike), 2025, "Auditor professional skepticism and deferred tax asset valuation allowance," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100820.
• Hsiao, Hui-Yu & Liu, Wu-Po & Tian, Tian, 2025, "The impact of semi-annual audits on audit fees and financial reporting quality: Evidence from Taiwan-registered foreign firms," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100836.
• Kwon, Kyungeun Karry & Park, Myung Seok, 2025, "The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100846.
• Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang, 2025, "Concerted efforts: The role of component auditors in multinational group audit in China," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100847.
• Grohnert, Therese & Gijselaers, Wim H. & Meuwissen, Roger H.G. & Trotman, Ken T., 2025, "The effects of a supportive learning culture and rank on professional skepticism in information search," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101590.
• Li, Yuanling & Hu, Xuetong & Liu, Xudong & Dai, Zhongliang & Xiao, Zhongyi, 2025, "The role of Confucianism in audit firms in mitigating corporate financial restatements," Journal of Asian Economics, Elsevier, volume 100, issue C, DOI: 10.1016/j.asieco.2025.102025.
• Rezaee, Zabihollah & Homayoun, Saeid, 2025, "Reprint of: Key audit matters disclosures and informed traders," The British Accounting Review, Elsevier, volume 57, issue 1, DOI: 10.1016/j.bar.2025.101554.
• Kyiu, Anthony & Tawiah, Bernard & Boasiako, Kwabena Antwi & Adasi Manu, Sylvester, 2025, "Reprint of: Third-party auditor liability risk and trade credit policies," The British Accounting Review, Elsevier, volume 57, issue 1, DOI: 10.1016/j.bar.2025.101562.
• Tong, Jamie Yixing & Wang, Yujie & Xiang, Yi & Zhang, Feida Frank, 2025, "Information sharing and loan outcome: Evidence from CEO/CFO-bank links," The British Accounting Review, Elsevier, volume 57, issue 6, DOI: 10.1016/j.bar.2025.101686.
• Wang, Bin & Wu, Qiang & Yang, Rong & Zhang, Zhengyi, 2025, "Employee power and audit Fees: Worldwide evidence," The British Accounting Review, Elsevier, volume 57, issue 6, DOI: 10.1016/j.bar.2025.101727.
• Chuang, Yating & Liu, John Chung-En, 2025, "Assessing data integrity in voluntary carbon offsets using Benford’s Law," Energy Economics, Elsevier, volume 152, issue C, DOI: 10.1016/j.eneco.2025.109021.