Research classified by Journal of Economic Literature (JEL) codes

---

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

2025

• Wuchun Chi & Anxuan Xie & Hong Xie & Chun-Chan Yu, 2025, "Does audit partners’ co-signing experience improve audit quality?," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 3, pages 1261-1295, October, DOI: 10.1007/s11156-024-01377-y.
• Anthony Amoruso & Edward B. Douthett Jr. & Jonathan Duchac, 2025, "The effect of the legal environment on assurance services: evidence from international registrants in U.S. capital markets," Review of Quantitative Finance and Accounting, Springer, volume 65, issue 4, pages 1517-1537, November, DOI: 10.1007/s11156-025-01389-2.
• Kelvin Mugambi Kinyua & Frederick Kibon Changwony & Kevin Campbell, 2025, "Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises," Small Business Economics, Springer, volume 64, issue 3, pages 1163-1231, March, DOI: 10.1007/s11187-024-00940-0.
• Regan Stevenson & Jared Eutsler & Bradley Lang & Jesse C. Robertson, 2025, "Financial statement audit and regulatory focus in equity crowdfunding decisions," Small Business Economics, Springer, volume 64, issue 3, pages 1233-1258, March, DOI: 10.1007/s11187-024-00941-z.
• Masashi Goto, 2025, "Technology and Professional Associations," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2025-06, Mar.
• Veronika Popelková & David Hampel & Patrik Svoboda, 2025, "Future of Environmental, Social and Governance Auditing in the Czech Republic - Evidence from Statutory Auditors," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 11, issue 2, pages 147-162, DOI: 10.11118/ejobsat.2025.007.
• Keshav Choudhary & Bhanu Gupta, 2025, "Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2025-04, Jun.
• Inna Abramova & John M. Barrios, 2025, "Financializing the Professions: The Rise of Private Equity in Accounting," NBER Working Papers, National Bureau of Economic Research, Inc, number 34575, Dec.
• Ivelina Chakalova, 2025, "Social Stock Exchanges: The Connecting Link Between Social Audit and Sustainable Development of Social Enterprises," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 119-139, October.
• Jonida Bekteshi, 2025, "Challenges of Auditors and Audit," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 45-54, December.
• Kiril Dimitrov, 2025, "The Impact of Digital Transformation on Auditing Practices in the Modern Economy," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 123-135, July.
• Anamaria-Georgeta BARBU, 2025, "The Hidden Risks Of Generative Artificial Intelligence In Accounting And Auditing: A Bibliometric Perspective," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 2, pages 336-346, December.
• Andreea Larisa Olteanu (Burca) & Alina Elena Ionascu & Daniel Lipara, 2025, "Best Practices in Internal Control, Auditing, and Sustainable Investment Efficiency," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 564-571, August.
• Maria Fátima Ribeiro Borges & Graça Maria do Carmo Azevedo & Jonas Oliveira, 2025, "Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 22, issue 1, pages 177-201, March, DOI: 10.1057/s41310-024-00248-1.
• Md. Mustafizur Rahaman & Md. Borhan Uddin Bhuiyan, 2025, "Audit report lag and key audit matters in Australia," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 22, issue 2, pages 532-554, June, DOI: 10.1057/s41310-024-00251-6.
• Hegedűs, Mihály, 2025, "Predicting Audit Quality: Systemic Issues and Predictive Modeling of PCAOB Inspections on European audit firms between 2013-2023," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 1, pages 67-86, DOI: https://doi.org/10.35551/PFQ_2025_1.
• Zanócz, Anett, 2025, "Non-financial reporting and assurance trends in selected Central European countries," Public Finance Quarterly, Corvinus University of Budapest, volume 71, issue 3, pages 94-115, DOI: https://doi.org/10.35551/PFQ_2025_3.
• Gazilas, Emmanouil Taxiarchis & Belesis, Nicholas & Kampouris, Christos, 2025, "The Big Four Premium: Are Audit Fees a Matter of Size, Reputation, or Complexity?," MPRA Paper, University Library of Munich, Germany, number 123383, Jan.
• Sakai, Ayami, 2025, "Empirical Study On The Disclosure Of Reasons For Auditor Switching: Evidence From Japan," MPRA Paper, University Library of Munich, Germany, number 125060, Jun.
• Thị Mai, Nguyễn & Wijaya, Putri & 陽翔, 田中 & Volkov, Dmitry, 2025, "Cross-Sector Performance Benchmarking: The Evolving Role of Financial Ratio Analysis Across Industries," MPRA Paper, University Library of Munich, Germany, number 125290, Jul.
• Lazar, Cristina & Asalos, Nicoleta & Bostan, Ionel, 2025, "Municipal waste management in the post-pandemic period: Deficiencies and risks revealed by public external audit—A focus on Constanța county (Romania)," MPRA Paper, University Library of Munich, Germany, number 126535, Sep, revised 17 Sep 2025.
• David Šimek, 2025, "The determinants of voluntary disclosure in IPO prospectuses: a systematic literature review," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2025, issue 1, pages 66-118, DOI: 10.18267/j.cfuc.610.
• Hana Zídková & Spyros Papadakis & Markéta Arltová & Ioannis Lomis & Anna Christou, 2025, "How Important is the Structure of the EU Economy to the VAT Collection?," Prague Economic Papers, Prague University of Economics and Business, volume 2025, issue 1, pages 1-25, DOI: 10.18267/j.pep.880.
• Mihaela PANAIT (ION) & Marilena-Roxana ZUCA & Aura Oana MUSTÄ‚ÈšEA & Victor MUNTEANU, 2025, "Challenges, Opportunities And Implications Regarding The Integration Of Artificial Intelligence In Audit Processes," Journal of Information Systems & Operations Management, Romanian-American University, volume 19, issue 1, pages 138-161, May, DOI: 10.5281/zenodo.21681995.
• David Krause & Eric Krause, 2025, "AUDITING GenAI SYSTEMS: ENSURING RESPONSIBLE DEPLOYMENT," Journal of Financial Transformation, Capco Institute, volume 60, pages 20-27.
• Rina Datt & Le Luo & Reuben Segara, 2025, "Voluntary carbon assurance and the cost of equity capital: International evidence," Australian Journal of Management, Australian School of Business, volume 50, issue 4, pages 1129-1165, November, DOI: 10.1177/03128962241251498.
• Lin Du, 2025, "The Impact of Shared Auditors and Same Signing Auditors on Merger and Acquisition Decision-making," SAGE Open, , volume 15, issue 1, pages 21582440241, January, DOI: 10.1177/21582440241309416.
• Lin Du, 2025, "The Influence of Shared Auditor’s Gender and Partner Background on M&A Decision-Making Behavior," SAGE Open, , volume 15, issue 3, pages 21582440251, July, DOI: 10.1177/21582440251347788.
• Almina Doko & Rezarta Shkurti, 2025, "Detecting financial statement manipulation in SMEs: evidence from Albania," Digital Finance, Springer, volume 7, issue 4, pages 787-813, December, DOI: 10.1007/s42521-025-00137-4.
• Anca Pianoschi & Stefania Mierlita, 2025, "Revising ISA240 in a digital world: the sociomaterial perspective on fraud, technology, and stakeholder influence," Digital Finance, Springer, volume 7, issue 4, pages 921-947, December, DOI: 10.1007/s42521-025-00139-2.
• Ahmed S. Abdelwahed & Ahmad A. Abu-Musa & Hebatallah A. Badawy & Hosam Moubarak, 2025, "Unleashing the beast: the impact of big data and data analytics on the auditing profession—Evidence from a developing country," Future Business Journal, Springer, volume 11, issue 1, pages 1-18, December, DOI: 10.1186/s43093-024-00420-7.
• Christopher Bleibtreu & Mert Erinc & Luciana Orozco & Zhenyang Shi, 2025, "Auditors and client investment efficiency: a quasi-replication and further insights from a regulatory change," Journal of Business Economics, Springer, volume 95, issue 2, pages 257-294, April, DOI: 10.1007/s11573-024-01198-4.
• Sabine Graschitz & Marcel Steller, 2025, "Audit fees and audit quality in Austria—a replicatory study in the wake of the EU audit reform," Journal of Business Economics, Springer, volume 95, issue 2, pages 295-332, April, DOI: 10.1007/s11573-025-01222-1.
• Kenneth L. Bills & Ryan Cating & Chenxi Lin & Timothy A. Seidel, 2025, "The spillover effect of SEC comment letters through audit firms," Review of Accounting Studies, Springer, volume 30, issue 1, pages 311-351, March, DOI: 10.1007/s11142-023-09819-z.
• Xiting Wu & Le Luo & Jiaxing You, 2025, "Actions speak louder than words: environmental law enforcement and audit fees," Review of Accounting Studies, Springer, volume 30, issue 1, pages 519-574, March, DOI: 10.1007/s11142-024-09823-x.
• John Xuefeng Jiang & Shaohua He & K. Philip Wang, 2025, "Partner wealth and audit quality: evidence from the United States," Review of Accounting Studies, Springer, volume 30, issue 1, pages 702-737, March, DOI: 10.1007/s11142-024-09828-6.
• Robert Carnes, 2025, "Riding the merger wave: the gatekeeping role of auditors," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2071-2133, June, DOI: 10.1007/s11142-024-09848-2.
• Brandon Gipper & Samantha Ross & Shawn X. Shi, 2025, "ESG assurance in the United States," Review of Accounting Studies, Springer, volume 30, issue 2, pages 1753-1803, June, DOI: 10.1007/s11142-024-09856-2.
• Matthew Ege & Dechun Wang & Nina Xu, 2025, "The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019," Review of Accounting Studies, Springer, volume 30, issue 2, pages 2015-2070, June, DOI: 10.1007/s11142-024-09865-1.
• Colin Ferguson & Matthew Pinnuck & Douglas J. Skinner, 2025, "Why did the Big Four get so large? Evidence from Australia," Review of Accounting Studies, Springer, volume 30, issue 3, pages 2508-2554, September, DOI: 10.1007/s11142-025-09871-x.
• Tyler J. Kleppe, 2025, "Do companies realize operational benefits from engaging a competitor’s former auditor?," Review of Accounting Studies, Springer, volume 30, issue 3, pages 3065-3109, September, DOI: 10.1007/s11142-025-09883-7.
• Hailey B. Ballew & Amy G. Sheneman, 2025, "Regulatory consulting and banks’ financial reporting quality: evidence from the Dodd-Frank Act," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3719-3764, December, DOI: 10.1007/s11142-025-09907-2.
• Eva Labro & Jochen Pierk, 2025, "Accounting regulation in the European Union," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3177-3217, December, DOI: 10.1007/s11142-025-09909-0.
• Matthew S. Ege & Andrew J. Imdieke & Sarah B. Stuber, 2025, "The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3954-3995, December, DOI: 10.1007/s11142-025-09910-7.
• Ahmed Hassanein & Khaldoon Albitar, 2025, "An inverted U-shaped relationship between reporting risk information and corporate value: evidence from the UK," Review of Managerial Science, Springer, volume 19, issue 9, pages 2833-2866, September, DOI: 10.1007/s11846-024-00832-3.
• Meltem Altin & Mawih Kareem Al Ani & Habiba Al-Shaer & Mustafa Ozgun Atalay, 2025, "Exploring the nexus between environmental initiatives and audit fees: the moderating role of supplier ESG and environmental management training," SN Business & Economics, Springer, volume 5, issue 10, pages 1-35, October, DOI: 10.1007/s43546-025-00919-3.
• Cheng-Wen Lee & Pei-Tong Liu, 2025, "Employee Ethics and Corporate Governance: Evaluating Internal Whistleblowing Mechanisms," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 15, issue 2, pages 1-3.
• Nikoletta Nteka & Elisabeth Zalimidou, 2025, "Internal Auditing in Public Administration (Hellenic Court of Audit) According to the International Standards on Auditing. The Abrogation of Preventive Control and the Budgetary Independence," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 18, issue 1, pages 34-39, November.
• Ayoola AzeezOLAOYE, 2025, "Poverty Alleviation, Education Enrollment, Access to Healthcare and Human Development: Analysis of Nigeria’s Sustainable Development Goals," Business & Management Compass, University of Economics Varna, issue 1, pages 32-42.
• Keka Vese Qehaja & Hoti Arber, 2025, "Determinants of External Audit Fees: Empirical Evidence from the Audit Market in Kosovo," Central European Economic Journal, Paradigm, volume 12, issue 59, pages 219-242, DOI: 10.2478/ceej-2025-0014.
• Bylinko Leszek, 2025, "The importance of management control in the Polish public finance sector: The case of university," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 61, issue 3, pages 187-197, DOI: 10.2478/ijme-2024-0039.
• Becea Lavinia-Mihaela & Osoian Codruta, 2025, "Green HRM and CSR as Antecedents of Organisation Financial Growth," Studia Universitatis Babeș-Bolyai Oeconomica, Paradigm, volume 70, issue 1, pages 33-50, DOI: 10.2478/subboec-2025-0002.
• Dong Drew Li & Zheng Cheng & Wenguang Lin & Wentao Wu & Yunshu Tang, 2025, "Is Adopting the Risk-based Approach another Dimension of Auditor Industry Specialization? Evidence from a Partial Mediation Analysis in Integrated Audit Settings," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-45, September, DOI: 10.1142/S0219091524500334.
• Indrarini Laksmana & Amirali Moeini Chaghervand & Rui-Zhong Zhang & Shihui Fan, 2025, "Managing Economic Policy Uncertainty in Auditor Local Offices," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., volume 28, issue 03, pages 1-27, September, DOI: 10.1142/S021909152550016X.
• Po-Chang Chen & Charles Moul & Andrew Reffett, 2025, "Do PCAOB Inspections Change the Effect of Litigation Risk on Audit Quality?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 01, pages 1-40, March, DOI: 10.1142/S1094406024500197.
• Mohamed Hegazy & Karim Hegazy & Mohamed Basuony, 2025, "Global Professional Service Networks and their Members: Global Interactions and Cooperation or Lone Wolves for Autonomy?," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-35, June, DOI: 10.1142/S1094406025500015.
• Kwabena Antwi Boasiako & Sylvester Adasi Manu & Anthony Kyiu & Bernard Tawiah, 2025, "Auditor Litigation Risk and Capital Structure Dynamics," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 60, issue 02, pages 1-42, June, DOI: 10.1142/S1094406025500039.
• Dyck, Daniel, 2025, "Corporate tax planning and enforcement," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 290.
• Dyck, Daniel & Kourouxous, Thomas & Lorenz, Johannes, 2025, "An economic analysis of joint tax audits," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 305.
• Abramova, Inna & Barrios, John Manuel, 2025, "Financializing the professions: He rise of private equity in accounting," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 376.
• Andres, Christian & Brochet, François & Limbach, Peter & Schumacher, Nicola, 2025, "Sell-side analysts with accounting experience," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 25-04.
• Klotz, Michael & Marx, Susanne, 2025, "Normen und Standards für Projekt-, Programm- und Portfoliomanagement," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 17-25-044.

2024

• Catalin Robert Mos, 2024, "Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 6, issue 2, pages 159-179, December.
• Hüseyin Mert & Haluk Mert & Didem Özçelik, 2024, "Comparative Analysis of Tax Procedure Law, Turkish Financial Reporting Standards for Large and Medium-Sized Enterprises (FRS), and TAS 2 Regarding Elements That Form The Costs In Inventories," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 1-17, April, DOI: https://doi.org/10.33203/mfy.142080.
• Nevber Zeynep Eroğlu, 2024, "Evaluation of The Concept of Doubtful Receivables According to Accounting and Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 39, issue 121, pages 119-127, April, DOI: https://doi.org/10.33203/mfy.134741.
• Florinel Marian SGÂRDEA & Liviu Marian MATAC & Maria BOLBOCEANU & Paul-Tiberius COMAN, 2024, "The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 11, pages 2-10, November, DOI: 10.37945/cbr.2024.11.01.
• Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024, "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 4, pages 56-67, April, DOI: 10.37945/cbr.2024.04.06.
• Sunday OTUYA, 2024, "Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 5, pages 71-80, May, DOI: 10.37945/cbr.2024.05.07.
• Daniel CEGUȘ & Anda GHEORGHIU & Florentina NEAMȚU, 2024, "The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 6, pages 11-22, June, DOI: 10.37945/cbr.2024.06.02.
• Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024, "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 7, pages 62-73, July, DOI: 10.37945/cbr.2024.07.07.
• Kawtar BENKIRANE & Khadija BENAZZI, 2024, "Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 65-81, September, DOI: 10.37945/cbr.2024.09.07.
• George-Silviu CORDOÅž & Tudor OPRIÅžOR, 2024, "Clarity In The Numbers: The Impact Of Keyaudit Matters On Bucharest Stock Exchange Auditor Reports," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 26, pages 1-16.
• Dhouha Bouaziz, 2024, "Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 107-133, January.
• Mohamed S. El-Deeb & Yasser T. Halim & Ahmed F. Elbayoumi, 2024, "CGSC, Audit Quality, And Internet Reporting: The Mediation and Moderation Analysis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 76-106, January.
• Fadi Alkaraan & Mohammad Albahloul & Tony Abdoush & Mahmoud Elmarzouky & Nadia Gulko, 2024, "Big Four Rhetorical Strategies: Carillion's Collapse," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 295-316, June.
• Sameh Kobbi-Fakhfakh & Nesrine Belguith, 2024, "Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 317-338, June.
• Fatma Bougacha & Mouna Guedrib, 2024, "Corporate Tax Avoidance and Firm Risk: What Role Does Firm Performance Play?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 2, pages 381-411, June.
• Abir Dhaouadi & Anis Khedhaouria & Neila Boulila, 2024, "The Adverse Consequences of Technostress on Strain and Turnover Intentions Among Auditors: The Mitigating Effect of Segmentation Mindset," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 551-570, September.
• Hager Ennar & Salma Damak-Ayadi, 2024, "Professional Skepticism And Auditors' Judgments: Evidence from Tunisia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 596-615, September.
• Catalin Mos, 2024, "Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 3, pages 616-642, September.
• Abdullah Alhadadi, 2024, "Determinants of Audit Report Delay: Further Evidence from Saudi Arabia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 668-694, December.
• Denis Adrian Levanti & Aurelia Stefanescu & Ileana Cosmina Pitulice, 2024, "Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 793-825, December.
• Alexey Litvinenko, 2024, "Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 4, pages 826-869, December.
• Zorica Bozhinovska Lazarevska & Ivan Dionisijev & Bojan Malchev & Todor Tocev & Marina Trpeska & Atanasko Atanasovski & Zoran Minovski, 2024, "Preparing For The Future: Interdisciplinary Approaches In Internal Auditing Education," Proceedings of the International Conference "Economic and Business Trends Shaping the Future", Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 008, Dec.
• Alain BURLAUD & Maria NICULESCU, 2024, "Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 695-723, October.
• Delia DELIU, 2024, "Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 724-741, October.
• Oana-Cristina STOICA & Liliana IONESCU-FELEAGA, 2024, "A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 742-757, October.
• Andreea Georgiana PASCARU & Camelia-Daniela HATEGAN, 2024, "Audit Quality and Audit Market at European Level," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 758-768, October.
• Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU, 2024, "Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 769-782, October.
• Laura-Eugenia-Lavinia BARNA, 2024, "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 783-790, October.
• Catalin MOS, 2024, "Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 22, issue 176, pages 791-802, October.
• Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024, "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 1, pages 105-134, May.
• Tavakoli, Amir Hossein & Jafari, Mahdi & emadi, sayed javad, 2024, "The Interaction Effect of Audit Committee and Gender Diversity on The Quality of Financial Reporting (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 29, issue 2, pages 123-142, August.
• Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024, "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 14, issue 3, pages 94-108, DOI: 10.46223/HCMCOUJS.econ.en.14.3.2850.
• Đặng Anh Tuấn, 2024, "Nhân tố ảnh hưởng đến việc vận dụng phương pháp kiểm toán dựa trên rủi ro," 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 19, issue 3, pages 27-36, DOI: 10.46223/HCMCOUJS.econ.vi.19.3.2762.
• Silviu - Ionel STOICA & Beatrice - Elena GORE, 2024, "Protecting Financial Integrity In The Digital Age: Current Challenges In Accounting And Financial Auditing," Contemporary Economy Journal, Constantin Brancoveanu University, volume 9, issue 3, pages 51-57.
• Valentine Siagan, 2024, "Gender Balance to The Rescue: Examining The Relationship Between Gender Diversity and Financial Distress in Corporate Settings," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 16, issue 2, pages 355-374.
• Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X., 2024, "Carbon Accounting Quality: Measurement and the Role of Assurance," Research Papers, Stanford University, Graduate School of Business, number 4186, Feb.
• Muhammad Iqmal Hisham Kamaruddin & Supiah Salleh & Zurina Shafii & Mustafa Mohd Hanefah & Nurazalia Zakaria, 2024, "Exploring Shariah Governance Practices in Islamic Co-Operatives in Malaysia," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 89-96, May.
• Eriana Kartadjumena & Nuryaman Nuryaman, 2024, "Ownership Structures, Executive Compensation and Tax Aggressiveness in Indonesia Mining and Plantation Companies: The Moderating Effect of Audit Quality," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 23-32, May.
• Munkaila Aminu & Bomi Cyril Nomlala & Kiran Baldavoo, 2024, "Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 40-47, May.
• Alastair Marais, 2024, "Audit Quality and Financial Statement Manipulation: The Moderating Effect of Tone at the Top," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 5, pages 220-232, September.
• Lu Zhang & Sophee Sulong Bin Balia, 2024, "Legal Liability, Institutional Environment and Audit Pricing: Insights from China’s Securities Law Revision," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 6, pages 46-54, October.
• Farah, Nusrat & Islam, Md Shariful & Tadesse, Amanuel & McCumber, William, 2024, "Impact of audit committee social capital on the adoption of COSO 2013," Advances in accounting, Elsevier, volume 64, issue C, DOI: 10.1016/j.adiac.2023.100685.
• Felix, Robert & Wilford, Amanda L., 2024, "Auditor's financial stress: An inconspicuous determinant of audit outcomes," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2023.100701.
• Almeida, Jose Elias & Kale, Devendra, 2024, "Firm life cycle and accrual quality," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2024.100762.
• Bilokha, Alona & Kong, Joon Ho & Micale, Joseph A., 2024, "Universal demand laws and stakeholders: Evidence from the auditor's perspective," Advances in accounting, Elsevier, volume 67, issue C, DOI: 10.1016/j.adiac.2024.100766.
• Dierynck, Bart & Kadous, Kathryn & Peters, Christian P.H., 2024, "Learning in the auditing profession: A framework and future directions," Accounting, Organizations and Society, Elsevier, volume 113, issue C, DOI: 10.1016/j.aos.2023.101534.
• Cao, June & Ee, Mong Shan & Hasan, Iftekhar & Huang, He, 2024, "Asymmetric reactions of abnormal audit fees jump to credit rating changes," The British Accounting Review, Elsevier, volume 56, issue 2, DOI: 10.1016/j.bar.2023.101205.
• Chen, Huimin (Amy) & Francis, Bill B. & Shen, Yinjie (Victor) & Wu, Qiang, 2024, "The impact of hedge fund activism on audit pricing," The British Accounting Review, Elsevier, volume 56, issue 2, DOI: 10.1016/j.bar.2023.101264.
• Bhambhwani, Siddharth M. & Huang, Allen H., 2024, "Auditing decentralized finance," The British Accounting Review, Elsevier, volume 56, issue 2, DOI: 10.1016/j.bar.2023.101270.
• Hao, Jie & Pham, Viet Tuan, 2024, "Stuck in traffic: Do auditors price traffic congestion?," The British Accounting Review, Elsevier, volume 56, issue 2, DOI: 10.1016/j.bar.2023.101279.
• Ramírez-Henao, Driver Ferney & Sánchez-Guevara, Alejandro, 2024, "The roles of accounting in the racial organization of work," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 98, issue C, DOI: 10.1016/j.cpa.2023.102661.
• Eulaiwi, Baban & Khalaf, Nihad Shareef & Al-Hadi, Ahmed & Duong, Lien & Taylor, Grantley, 2024, "Money laundering governance and income shifting: Evidence from Australian financial institutions," Economic Modelling, Elsevier, volume 132, issue C, DOI: 10.1016/j.econmod.2024.106653.
• Rudiawarni, Felizia Arni & Sulistiawan, Dedhy & Sergi, Bruno S., 2024, "The role of the net purchase of stocks by foreign investors in boosting stock returns: Evidence from the Indonesian stock market," Economic Modelling, Elsevier, volume 135, issue C, DOI: 10.1016/j.econmod.2024.106730.
• Hamdi, Badreddine, 2024, "Political connections of independent directors and earnings quality: The case of French firms," Economics Letters, Elsevier, volume 244, issue C, DOI: 10.1016/j.econlet.2024.111996.
• Guo, Mengmeng & Su, Yun & Zhao, Rui, 2024, "The effect of expanded audit report on IPO underpricing: Evidence from China," Emerging Markets Review, Elsevier, volume 58, issue C, DOI: 10.1016/j.ememar.2023.101092.
• Han, Hongwen & Tang, Jiali Jenna & Tang, Qingquan, 2024, "The role of large shareholders in goodwill impairment decisions – Evidence from China," Emerging Markets Review, Elsevier, volume 59, issue C, DOI: 10.1016/j.ememar.2023.101093.
• Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024, "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, volume 63, issue C, DOI: 10.1016/j.ememar.2024.101218.
• Liu, Xiaomei & Li, Bin & Zhang, Shuai & Yang, Zhenhe, 2024, "Does the resignation of an independent director affect audit fees? An empirical study based on Chinese A-share listed companies," International Review of Financial Analysis, Elsevier, volume 92, issue C, DOI: 10.1016/j.irfa.2024.103075.
• Wu, Yanjun & Chen, Wenchuan & Yan, Han, 2024, "The accountability system for operation and investment and audit quality of state-owned enterprises," International Review of Financial Analysis, Elsevier, volume 96, issue PB, DOI: 10.1016/j.irfa.2024.103680.
• Ling, Shixian & Xia, Hui & Liu, Zhangxin (Frank), 2024, "ESG rating divergence and audit fees: Evidence from China," Finance Research Letters, Elsevier, volume 67, issue PA, DOI: 10.1016/j.frl.2024.105749.
• Li, Wenzhen & Zheng, Xiaoyu, 2024, "Key audit matter disclosure and stock mispricing: Evidence from China," Finance Research Letters, Elsevier, volume 67, issue PB, DOI: 10.1016/j.frl.2024.105843.
• Safiullah, Md & Nguyen, Linh Thi My, 2024, "Does firm-level carbon assurance matter for trade credit?," Finance Research Letters, Elsevier, volume 68, issue C, DOI: 10.1016/j.frl.2024.106001.
• Mies, Michael, 2024, "Bank opacity, systemic risk and financial stability," Journal of Financial Stability, Elsevier, volume 70, issue C, DOI: 10.1016/j.jfs.2023.101211.
• Yunis, Manal & Mirza, Nawazish & Safi, Adnan & Umar, Muhammad, 2024, "Impact of audit quality and digital transformation on innovation efficiency: Role of financial risk-taking," Global Finance Journal, Elsevier, volume 62, issue C, DOI: 10.1016/j.gfj.2024.101026.
• Hsieh, Sheng-Feng & Brennan, Gerard & Sannella, Alexander J., 2024, "Empirical analysis of liquidity thresholds for crypto assets," International Journal of Accounting Information Systems, Elsevier, volume 54, issue C, DOI: 10.1016/j.accinf.2024.100699.
• Kitto, Andrew R., 2024, "The effects of non-Big 4 mergers on audit efficiency and audit market competition☆," Journal of Accounting and Economics, Elsevier, volume 77, issue 1, DOI: 10.1016/j.jacceco.2023.101618.
• Dekeyser, Simon & He, Xianjie & Xiao, Tusheng & Zuo, Luo, 2024, "Auditor industry range and audit quality," Journal of Accounting and Economics, Elsevier, volume 77, issue 2, DOI: 10.1016/j.jacceco.2023.101669.
• Minnis, Michael & Sutherland, Andrew G. & Vetter, Felix W., 2024, "Financial statements not required," Journal of Accounting and Economics, Elsevier, volume 78, issue 2, DOI: 10.1016/j.jacceco.2024.101732.
• Ahluwalia, Saurabh & Ferrell, Linda & Ferrell, O.C. & Gandhi, Priyank, 2024, "Does being ethical pay? Evidence from the implementation of SOX Section 406," Journal of Business Research, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbusres.2024.114865.
• Boleslavsky, Raphael & Taylor, Curtis R., 2024, "Make it 'til you fake it," Journal of Economic Theory, Elsevier, volume 217, issue C, DOI: 10.1016/j.jet.2024.105812.
• Charoenwong, Ben & Kowaleski, Zachary T. & Kwan, Alan & Sutherland, Andrew G., 2024, "RegTech: Technology-driven compliance and its effects on profitability, operations, and market structure," Journal of Financial Economics, Elsevier, volume 154, issue C, DOI: 10.1016/j.jfineco.2024.103792.
• Duong, Hong Kim & Wu, Ying & Schiehll, Eduardo & Yao, Hong, 2024, "Environmental and social disclosure, managerial entrenchment, and investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 3, DOI: 10.1016/j.jcae.2024.100435.
• Huang, Wenxuan & Xu, Weidong & Li, Donghui & (Duncan) Liu, Jiancheng, 2024, "Expanded auditor’s reports and voluntary disclosure," Journal of Contemporary Accounting and Economics, Elsevier, volume 20, issue 3, DOI: 10.1016/j.jcae.2024.100443.
• Weng, Tzu-Ching & Chi, Hsin-Yi, 2024, "Family succession and cost of bank loans: Evidence from China," International Review of Economics & Finance, Elsevier, volume 89, issue PB, pages 638-655, DOI: 10.1016/j.iref.2023.10.019.
• Karadas, Serkan & Schlosky, Minh Tam Tammy, 2024, "What explains trading behaviors of members of congress? Evidence from over 100,000 congressional stock trades," International Review of Economics & Finance, Elsevier, volume 96, issue PB, DOI: 10.1016/j.iref.2024.103591.
• Cao, Feng & Zhang, Xueyan & Yuan, Rongli, 2024, "Rookie independent directors and audit fees: Evidence from China," Research in International Business and Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.ribaf.2023.102207.
• Liu, Jianmin & Xia, Qin, 2024, "The impact of industry technology complexity on audit quality," Technology in Society, Elsevier, volume 79, issue C, DOI: 10.1016/j.techsoc.2024.102737.
• Chen, Yuran & Duan, Dongni & Mao, Yidan & Zhang, Lingli, 2024, "The negative effect of regional banking competition on audit quality: evidence from China," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123656, Dec.
• Amon Bagonza & Yan Chen & Frederik Rech, 2024, "Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa," Accounting Research Journal, Emerald Group Publishing Limited, volume 37, issue 4, pages 401-417, July, DOI: 10.1108/ARJ-01-2023-0009.
• Piotr Rogala & Piotr Kafel & Inga Lapina, 2024, "External audits and official controls – what’s the difference in their usefulness and credibility?," Central European Management Journal, Emerald Group Publishing Limited, volume 32, issue 2, pages 284-300, March, DOI: 10.1108/CEMJ-04-2022-0055.
• Maria I. Kyriakou, 2024, "Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 4, pages 730-746, June, DOI: 10.1108/IJAIM-02-2023-0031.
• Salem Alhababsah & Ala’a Azzam, 2024, "On the independence of audit committee in developing countries: evidence from Jordan," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 5, pages 1203-1222, April, DOI: 10.1108/JAAR-07-2023-0215.
• Jorien Louise Pruijssers, 2024, "Unlocking auditors’ perceived external employability: exploring antecedents and behavioral consequences," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 3, pages 547-569, February, DOI: 10.1108/JAL-09-2022-0102.
• Amon Bagonza & Chen Yan & Frederik Rech, 2024, "The moderating impact of the audit committee on the relationship between audit quality and market reactions in South Africa," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 21, issue 1, pages 1-23, February, DOI: 10.1108/JAOC-01-2023-0025.
• Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Iman Harymawan & Akmalia Mohamad Ariff, 2024, "Audit firm tenure and corporate tax avoidance: evidence spanning COVID-19 pandemic," Journal of Financial Crime, Emerald Group Publishing Limited, volume 32, issue 1, pages 98-116, May, DOI: 10.1108/JFC-12-2023-0329.
• Sujie Hu & Yuting Qian & Sumin Hu, 2024, "Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 3, pages 294-319, February, DOI: 10.1108/MAJ-04-2023-3906.
• Hani Shirowzhan & Hossein Fakhari, 2024, "Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 7, pages 821-842, November, DOI: 10.1108/MAJ-04-2024-4317.
• Eugenia Y. Lee & Wonsuk Ha, 2024, "The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 4, pages 370-395, May, DOI: 10.1108/MAJ-05-2022-3564.
• Meeok Cho & Jaehee Jo & Taejin Jung & Natalie Kyung Won Kim, 2024, "Use of videoconferencing in audit committee–auditor communication during the COVID-19 pandemic: evidence from Korea," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 2, pages 179-213, December, DOI: 10.1108/MAJ-07-2023-3968.
• Ruwan Adikaram & Julia Higgs, 2024, "Cognitive dissonance and auditor professional skepticism," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 1, pages 71-110, January, DOI: 10.1108/MAJ-08-2022-3653.
• Zenglian Zhang & Wen Shi, 2024, "How does audit digitalization stimulate corporate green innovation? The mediating role of R&D investment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 7, pages 799-820, October, DOI: 10.1108/MAJ-08-2023-4013.
• Dereck Barr-Pulliam & Marc Eulerich & Nicole Ratzinger-Sakel, 2024, "The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 2, pages 138-165, January, DOI: 10.1108/MAJ-08-2023-4021.
• Jonathan Nash & Cristina Bailey, 2024, "The effect of restatements on office-level audit quality," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 5, pages 500-521, June, DOI: 10.1108/MAJ-09-2022-3709.
• Siwen Fu & Jeong Bon Kim, 2024, "Common auditor, knowledge transfer and audit quality: international evidence," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 7, pages 753-778, October, DOI: 10.1108/MAJ-12-2023-4167.
• Chengming Huang & Sultan Sikandar Mirza & Chengwei Zhang & Yiyao Miao, 2024, "Corporate digital transformation and audit signals: building trust in the digital age," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 33, issue 2, pages 553-587, October, DOI: 10.1108/MEDAR-10-2023-2187.
• Piotr Staszkiewicz & Jarosław Horobiowski & Anna Szelągowska & Agnieszka Maryla Strzelecka, 2024, "Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 32, issue 7, pages 120-146, June, DOI: 10.1108/MEDAR-10-2023-2204.
• Phuong Thi Nguyen & Michael Kend & Dung Quang Le, 2024, "Digital transformation in Vietnam: the impacts on external auditors and their practices," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 1, pages 144-160, April, DOI: 10.1108/PAR-04-2023-0051.
• Ruoyu Ji & Lina Li & Leonard Leye Li & Gary S. Monroe, 2024, "Does client importance affect key audit matters reporting? New Zealand evidence," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 3/4, pages 277-296, July, DOI: 10.1108/PAR-04-2024-0072.
• Wen-Jye Hung & Pei-Gi Shu & Yi-Yin Ruan & Yamin Wang, 2024, "Collusion or supervision? Between auditor and audit firm – tax planning’s perspective," Pacific Accounting Review, Emerald Group Publishing Limited, volume 36, issue 5, pages 509-526, October, DOI: 10.1108/PAR-12-2023-0180.
• Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik, 2024, "Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 21, issue 2, pages 192-218, February, DOI: 10.1108/QRAM-06-2022-0098.
• Erekle Pirveli & Esther Ortiz-Martínez & Salvador Marín-Hernández & Paul Thompson, 2024, "Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 16, issue 2, pages 415-442, December, DOI: 10.1108/SAMPJ-03-2023-0162.
• Ines Ben Jazia & Maali Kachouri, 2024, "Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 91-112.
• Riguen Rakia, 2024, "The Relationship Between Corporate Social Responsibility, Board Gender Diversity and Audit Quality: The Greenwashing Approach," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 46-71.
• Kyra Damato & Lauren Ellul & Peter. J. Baldacchino & Norbert Tabone & Simon Grima, 2024, "Mandatory Audit Firm Rotation and Its Implications on Maltese Listed Entities," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 14, issue 3, pages 139-171.
• Mr. Mert Ozbilgin, 2024, "Top Three Underwriting Risks in Title Insurance: Identifying Risks and Implementing Internal Controls," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 14, issue 4, pages 67-72.
• Malgorzata Smolen- Bojanczyk, 2024, "The Impact of Artificial Intelligence on Accounting Professions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1185-1195.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2024, "Qualitative Analysis on the Interference and Causality between Accounting and Auditing for Romanian Companies “Top Traded” Listed at the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 176-193, May, DOI: 10.55654/JFS.2024.9.16.10.
• Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024, "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 205-217, May, DOI: 10.55654/JFS.2023.9.16.12.
• Galina Bădicu & Svetlana Mihaila & Mihaela Bordian, 2024, "The Skills of the Generation Z Accounting Professional," Journal of Financial Studies, Institute of Financial Studies, volume 16, issue 9, pages 38-51, May, DOI: 10.55654/JFS.2024.9.16.03.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2024, "Qualitative Analysis on the Interference and Causality between Accounting and Auditing for Romanian Companies “Top Traded” Listed at the Bucharest Stock Exchange," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 16, pages 176-193, May, DOI: 10.55654/JFS.2024.9.16.10.
• Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024, "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 16, pages 205-217, May, DOI: 10.55654/JFS.2023.9.16.12.
• Padri Achyarsyah, 2024, "The Determinant Factors of Auditor Switching: Evidence from Accounting Firm," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr237, Dec, DOI: https://doi.org/10.35609/afr.2024.9.
• Abderrahmane Benaissa, 2024, "Auditing profession regulation in Algeria and Qatar a comparative study Algerian law 10 01 Qatari law 2020 08," Post-Print, HAL, number hal-04678405, Jun.
• Tatiana Mishchenko, 2024, "Anti-Corruption Audit: Concept, Types, and Elements," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 130-136, March, DOI: 10.33146/2307-9878-2024-1(103)-130-.
• Yaroslav Dmyshko, 2024, "Risk-Based Approach to Internal Audit Planning in the Bank," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 100-105, June, DOI: 10.33146/2307-9878-2024-2(104)-100-.
• Borys Melnychuk & Serhii Ostapchuk, 2024, "Conceptual Foundations for Providing Integrated Reporting Assurance," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 106-117, June, DOI: 10.33146/2307-9878-2024-2(104)-106-.
• Elok Heniwati & Angga Hervianto, 2024, "Logistic Regression to Predict BPK's Audit Opinion," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 118-127, June, DOI: 10.33146/2307-9878-2024-2(104)-118-.
• Lucia-Maria Udrescu & Mihai Ciobotea, 2024, "Ethical Conduct and Independence in Audit and Control of Public Institutions in Romania: A Case Study," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 132-141, September, DOI: 10.33146/2307-9878-2024-3(105)-132-.
• Oleksandr Sherstiuk, 2024, "Risk of Material Misstatement in the Audit of Payments to Budget," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 84-91, December, DOI: 10.33146/2307-9878-2024-4(106)-84-9.
• Günay Deniz Dursun & Sinan Aslan, 2024, "Misunderstandings in the Revenue Cycle During the Independent Audit Process and Improvement Strategies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 71, pages 13-24, July, DOI: 10.26650/MED.1474025.
• Gaetano Lisi, 2024, "Shadow economy, “mixed” firms, and labour market outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 3, pages 685-701, June, DOI: 10.1007/s10797-023-09797-7.
• Eric Lohwasser & Yaou Zhou, 2024, "Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations," Journal of Business Ethics, Springer, volume 191, issue 3, pages 551-570, May, DOI: 10.1007/s10551-023-05453-6.
• Liwei Shan & Albert Tsang & Xiaoxue Zhang, 2024, "Transporting Audit Quality Across Countries: Returnee CEOs and Audit Fees," Journal of Business Ethics, Springer, volume 192, issue 4, pages 845-874, July, DOI: 10.1007/s10551-023-05532-8.
• Zhe Shen & Haili Li & Norvald Instefjord & Xinming Liu, 2024, "Audit committee equity incentives and stock price crash risk," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1145-1190, April, DOI: 10.1007/s11156-023-01233-5.
• Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024, "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, volume 62, issue 3, pages 1291-1328, April, DOI: 10.1007/s11156-023-01238-0.
• Emad Noureldeen & Mohamed Elsayed & Ahmed A. Elamer & Jianming Ye, 2024, "Two-tier board characteristics and expanded audit reporting: Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 63, issue 1, pages 195-235, July, DOI: 10.1007/s11156-024-01256-6.
• Sean S. Cao & Lin William Cong & Baozhong Yang, 2024, "Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing," NBER Working Papers, National Bureau of Economic Research, Inc, number 32763, Aug.
• Georgi Hristov, 2024, "Improving the Quality of Financial Information Through Machine Learning," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 529-540, September.
• Valeria Dineva, 2024, "Internal Audit in Countering Fraud – Trends and Perspectives," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 93-102, October.
• James Osondu, 2024, "Benefits of Using Artificial Intelligence Tools in Education," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 209–218-2, May.
• Laura – Eugenia – Lavinia BARNA & Corina – Cătălina HURDUCACI (GOREA), 2024, "The Impact Of Using Artificial Intelligence And Erp Systems In The Work Of Accounting Professionals And Auditors," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 33, issue 1, pages 246-258, July.
• Andreea Larisa Olteanu (Burca) & Alina Elena Ionascu & Daniel Lipara, 2024, "Incorporating Sustainability into Indirect Procurement: The Audit Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 687-693, August.
• Lucia-Maria Udrescu, 2024, "Internal Managerial Control and Internal Audit in Crisis Management: Lessons from the Pandemic," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 709-715, August.
• Andreea Larisa Olteanu (Burca) & Alina Elena Ionascu & Bianca Paula Ciumacencu, 2024, "Assessing the Impact of ESG Standards and Regulations on the Audit Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 605-612, December.