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

2025

• Alharbi, Samar S. & Saeed, Asif & Iqbal, Umer & Elommal, Najoua, 2025, "Board co-option and audit quality: Evidence from US," International Review of Financial Analysis, Elsevier, volume 102, issue C, DOI: 10.1016/j.irfa.2025.104123.
• Wang, Lu, 2025, "Digital transformation, audit risk, and the low-carbon transition of China's energy enterprises," Finance Research Letters, Elsevier, volume 71, issue C, DOI: 10.1016/j.frl.2024.106445.
• Zheng, Yong & Han, Yue, 2025, "Supervisory board, internal control quality, and earnings management," Finance Research Letters, Elsevier, volume 77, issue C, DOI: 10.1016/j.frl.2025.107083.
• Basu, Soumyabrata & Bhagawan, Praveen & Mukhopadhyay, Jyoti Prasad, 2025, "Bankruptcy reform and audit fees: Evidence from quasi-natural experiment in India," Finance Research Letters, Elsevier, volume 81, issue C, DOI: 10.1016/j.frl.2025.107512.
• Wang, Shuo & Huang, Deming, 2025, "Competition policy and corporate governance: A quasi-natural experiment based on the implementation of the Anti-Monopoly Law," Finance Research Letters, Elsevier, volume 81, issue C, DOI: 10.1016/j.frl.2025.107527.
• Li, Huicong & Liu, Jiayi & Wu, Chao, 2025, "Nip in the bud:Spillover effect of customer earnings pressure on supplier audit fees," Finance Research Letters, Elsevier, volume 86, issue PB, DOI: 10.1016/j.frl.2025.108469.
• Jo, Jaehee & Jung, Keumah & Park, Sohee, 2025, "Are borrowing costs affected by audit market structure? Evidence from market concentration," Finance Research Letters, Elsevier, volume 86, issue PE, DOI: 10.1016/j.frl.2025.108749.
• Calvin, Christopher & Eulerich, Marc & Holt, Matthew, 2025, "Characteristics of cybersecurity and IT involvement by the IA activity," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100726.
• Föhr, Tassilo L. & Reichelt, Valentin & Marten, Kai-Uwe & Eulerich, Marc, 2025, "A Framework for the Structured Implementation of Process Mining for Audit Tasks," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100727.
• Eulerich, Marc & Huang, Qing & Pawlowski, Justin & Vasarhelyi, Miklos A., 2025, "Using process mining as an assurance tool in the three-lines-model," International Journal of Accounting Information Systems, Elsevier, volume 56, issue C, DOI: 10.1016/j.accinf.2025.100731.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2025, "Reporting regulation and corporate innovation," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101769.
• Chen, Chuan & Jia, Yanrong & Martin, Xiumin & Silveira, Bernardo, 2025, "Assessing the objective function of the SEC against financial misconduct: A structural approach," Journal of Accounting and Economics, Elsevier, volume 80, issue 1, DOI: 10.1016/j.jacceco.2025.101794.
• Boonlert-U-Thai, Kriengkrai & Kitiwong, Weerapong & Suttipun, Muttanachai, 2025, "Religiosity, secrecy culture, and corporate social responsibility report assurance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2024.100667.
• Kitiwong, Weerapong & Ekasingh, Erboon & Sarapaivanich, Naruanard, 2025, "Analysis of non-English key audit matters: Do key audit matters influence investor sentiment?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2024.100670.
• Chen, Jean Jinghan & Huang, Lingyu & Xiao, Jason Zezhong & Zhang, Haoyu, 2025, "Do auditors charge clients with higher audit fees for blockchain investments?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100707.
• Tsunogaya, Noriyuki & Kusano, Masaki & Sakuma, Yoshihiro, 2025, "The effect of female lead signing partners on modified audit opinions: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 59, issue C, DOI: 10.1016/j.intaccaudtax.2025.100715.
• Wu, Yaqian & Li, Jiyuan, 2025, "Does air pollution matter for audit process and audit outcomes? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2024.100451.
• Chung, Silver & Hwang, Daniel Sejun, 2025, "Seeing is believing: Director accounting enforcement experience and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 1, DOI: 10.1016/j.jcae.2024.100453.
• Luo, Xiang & Luo, Yi & Zhou, Jianan, 2025, "The communicative value of key audit matters in M&As: The effect of performance commitments," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100464.
• Chen, Xiao & Dai, Narisa Tianjing & Liu, Leo Jiahe, 2025, "Audit implications of major customer diversity," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100476.
• Zhao, Yan & Su, Kun & Xu, Yiming, 2025, "Does key audit matters (KAMs) disclosure affect corporate financialization?," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 3, DOI: 10.1016/j.jcae.2025.100491.
• Wang, Pengmian & Liang, Shuguang, 2025, "Internal audit independence, legal person governance structure, and financial reporting quality," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104142.
• Han, Yadong & Zhou, Ruixue, 2025, "Non-executive employee stock ownership plan and auditor reporting conservatism: Evidence from China," International Review of Economics & Finance, Elsevier, volume 101, issue C, DOI: 10.1016/j.iref.2025.104192.
• Wang, Pengmian & Liang, Shuguang, 2025, "Enhancement of audit quality and optimization of risk management: Dual engines for corporate value growth analysis," International Review of Economics & Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.iref.2025.104339.
• Ensminger, Jean & Leder-Luis, Jetson, 2025, "Detecting Corruption: Evidence from a World Bank project in Kenya," World Development, Elsevier, volume 188, issue C, DOI: 10.1016/j.worlddev.2024.106858.
• Bourveau, Thomas & Breuer, Matthias & Koenraadt, Jeroen & Stoumbos, Robert, 2025, "Public company auditing around the securities exchange act: historical lessons for ESG assurance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126913, May.
• So Yean Kwack, 2025, "What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 611-644, May, DOI: 10.1108/MAJ-02-2024-4241.
• Saeed Rabea Baatwah & Effiezal Aswadi Abdul Wahab, 2025, "Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 5, pages 520-550, April, DOI: 10.1108/MAJ-05-2024-4332.
• Jingxuan Li & Yong Ye & Runmei Luo, 2025, "Layoffs unveiled: do layoff storms drive up audit fees?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 423-450, February, DOI: 10.1108/MAJ-05-2024-4340.
• Jiawei Wang & Yonghai Wang, 2025, "Is auditor-AC communication a good indicator of audit quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 3, pages 245-277, February, DOI: 10.1108/MAJ-06-2024-4358.
• Parveen P. Gupta & Heibatollah Sami & Joseph H. Zhang & Haiyan Zhou, 2025, "Does the 2013 COSO internal control framework improve the information environment in the U.S. capital markets?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 357-383, February, DOI: 10.1108/MAJ-11-2023-4118.
• Moataz El-Helaly & Bilal Al-Dah, 2025, "Auditing standards and audit effort: evidence from related party transactions," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 40, issue 4, pages 451-477, March, DOI: 10.1108/MAJ-12-2023-4176.
• Wenhui Lin & Lina (Zixuan) Li & Leye (Leonard) Li & David Hay, 2025, "Repetitive key audit matters and audit effort," Pacific Accounting Review, Emerald Group Publishing Limited, volume 37, issue 2, pages 209-242, March, DOI: 10.1108/PAR-08-2024-0168.
• Huy Viet Hoang, 2025, "Auditor management amid economic policy uncertainty: does corporate social responsibility matter?," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 24, issue 2, pages 156-176, April, DOI: 10.1108/RAF-05-2024-0174.
• Maria I. Kyriakou, 2025, "The effects of non-audit fees on audit fees during the financial crisis," Revista de Gestão, Emerald Group Publishing Limited, volume 32, issue 2, pages 112-122, May, DOI: 10.1108/REGE-12-2024-0178.
• Adel Necib & Anis Jarboui, 2025, "The Effect of Good Corporate Governance, an Internal Control System, and Human Resource Competency on the Calibre of Financial Information," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 152-164.
• Dhouha Bouaziz, 2025, "Does External Audit Quality Moderate the Relationship Between CEO Entrenchment and Financial Communication Quality? Evidence from French Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 15, issue 3, pages 101-129.
• Marta Chodyka & Julia Nowicka & Slawomir Mazur & Zbigniew Ciekanowski & Elzbieta M. Kacperska & Malgorzata Zdunek, 2025, "The Role of Management Control in Ensuring Organisational Security," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 03-14.
• Malgorzata Smolen- Bojanczyk, 2025, "The Role of Audit in Detecting Accounting Fraud: The Perspective of Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1643-1652.
• Hakan ÖZDEMÄ°R, 2025, "Artificial Intelligence and Public Finance: The Potential Applications, Impacts, and Ethical Challenges of ChatGPT," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 3, DOI: 10.25295/fsecon.1573723.
• Ramona-Ionela Haraguș & Attila Szora Tamaș, 2025, "What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania?," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 147-163, May, DOI: 10.55654/JFS.2025.10.18.08.
• Iulia-Diana Costea & Camelia-Daniela Hategan, 2025, "Adapting to ESG Trends: Sustainability Reporting and Assurance Practices in Romania," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 73-90, May, DOI: 10.55654/JFS.2025.10.18.04.
• Ayoub El Bahi & Fatima Charef & Mountacer Bourjila, 2025, "The Impact of Digital Transformation on the Internal Audit Function: A Literature Review," Post-Print, HAL, number hal-05160950, Jul, DOI: 10.5281/ZENODO.15832361.
• Khadija Qasimi & Fatiha Benamar, 2025, "Study of the relationship between the organization and the positioning of Internal Audit and its effectiveness
  [Etude de la relation entre l'organisation et le positionnement de l'Audit Interne et son efficacité]," Post-Print, HAL, number hal-05406415, Dec, DOI: 10.5281/zenodo.17848691.
• Joseph Abdelnour & Nicolas Aubert & Domenico Campa, 2025, "Non-audit services and employee share ownership in the French civil law system: An agency theory perspective," Working Papers, HAL, number halshs-05203635, Aug.
• Toni Šušak & Davor Filipović & Mario Filipović, 2025, "Odnos ključnih revizijskih pitanja i učinkovitosti revizijskog odbora nakon promjene revizijske regulative," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 76, issue 1, pages 71-81, DOI: 10.32910/ep.76.1.5.
• Tetyana Storozhuk & Artem Morhunenko, 2025, "Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-23, March, DOI: 10.33146/2307-9878-2025-1(107)-15-2.
• Yuliia Nehoda, 2025, "Accounting Support for the Audit of Intangible Assets of Agricultural Formations," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 5-12, June, DOI: 10.33146/2307-9878-2025-2(108)-5-12.
• Zenovii-Mykhailo Zadorozhnyi & Volodymyr Muravskyi, 2025, "Problematic Issues Concerning the Accounting Method," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 14-20, September, DOI: 10.33146/2518-1181-2025-3(109)-14-2.
• Apriwandi & Debbie Christine & Rachmad Hidayat, 2025, "How does an Auditor's Commitment Profile affect His Performance?," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 158-171, September, DOI: 10.33146/2518-1181-2025-3(109)-158-.
• Lyubov Hutsalenko & Vladyslav Aloshyn, 2025, "The Role of Auditing the Continuity of Agribusiness Enterprises in Forming Their Development Strategy in Conditions of Uncertainty," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 172-184, September, DOI: 10.33146/2518-1181-2025-3(109)-172-.
• Yuliia Nehoda, 2025, "Sector-Specific Approaches to Assessing the Going Concern of Agricultural Enterprises: Risk-Based Audit under Contemporary Threats," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 199-205, September, DOI: 10.33146/2518-1181-2025-3(109)-199-.
• Anton Lupiichuk & Oleg Shevchuk, 2025, "Information Technologies for Smart Construction: Accounting and Control Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 51-57, September, DOI: 10.33146/2518-1181-2025-3(109)-51-5.
• Kamilah Sa'diah & Vera Clara Simanjuntak & Yuni Andri Ekawati & Siti Wardah Pratidina Nasution & Winda Wardhani, 2025, "The Effect of Audit Quality and Internal Audit Structures on a Firm's Performance: Empirical Study of Companies in the Jakarta Islamic Index," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 121-132, December, DOI: 10.33146/2518-1181-2025-4(110)-121-.
• T. Husain & Nor Balkish Zakaria, 2025, "The Contribution of PAF Industry Specialization to the Audit Quality Metric Score and Implications for the Tobin's Q of Manufacturing Firms," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 133-143, December, DOI: 10.33146/2518-1181-2025-4(110)-133-.
• Iryna Zhurakovska, 2025, "Financial Statements Audit and Simplified Accounting for Small Businesses: Key Trends," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 5-13, December, DOI: 10.33146/2518-1181-2025-4(110)-5-13.
• Blerta Doka & Sotiraq Dhamo, 2025, "A comparative analysis of the perceptions of the role of accounting specialists in detecting financial statement fraud – the case of Albania," Romanian Journal of Economics, Institute of National Economy, volume 61, issue 2(70), pages 148-159, December.
• Thomas Ehrmann & Aloys Prinz, 2025, "The auditing game: the dark side of the private provision of a public good," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 329-376, April, DOI: 10.1007/s10657-023-09785-6.
• Joseph F. Brazel & Justin Leiby & Tammie J. Schaefer, 2025, "Who Rewards Appropriate Levels of Professional Skepticism?," Journal of Business Ethics, Springer, volume 196, issue 2, pages 439-450, January, DOI: 10.1007/s10551-024-05732-w.
• Litan Wang & Kefei You & Hui Chen, 2025, "Financial investment by non-financial firms: does it affect audit quality?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 29, issue 3, pages 699-733, September, DOI: 10.1007/s10997-024-09714-y.
• 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, September, DOI: 10.37075/YB.2025.1.07.
• 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, DOI: 10.37075/YB.2025.2.03.
• 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, May, DOI: 10.37075/RP.2025.2.08.
• 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.
• Saeed Inanloo Moranloo & Meysam Arabzadeh & Mehdi Safari Gerayli & Hossein Jabbary & Mohammad Reza Mohagheghi, 2025, "Conceptualizing Auditors' Cognitive Heterogeneity: and Analyzing Its Role in Auditor Professional Skepticism
  [مفهوم‌پردازی ناهمگونی شناختی حسابرسان و تحلیل نقش آن در تردید حرفه‌ای حسابرس]," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 81-123, September, DOI: 10.22099/jaa.2025.53469.2515.
• Hojatollah Zangiabadi & Omid Pourheidari & Ahmad Khodamipour, 2025, "The Effect of Dogmatism on the Moral Reasoning Ability in Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility
  [تأثیر جزم‌اندیشی بر توانایی استدلال اخلاقی حساب," Journal of Accounting Advances (JAA), Shiraz University, volume 17, issue 2, pages 209-257, September, DOI: 10.22099/jaa.2025.52505.2484.
• 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.
• Youssef Boulbaroud & Mohamed Yassine EL HADDAD, 2024, "Impact des Caractéristiques du Comité d’Audit sur la Performance Financière des Entreprises Non Financières Cotées à la Bourse de Casablanca," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 12, pages 104-122.
• Abdelkrim LALJ & Mohamed LOTFI, 2024, "Contribution de l’audit interne à la gouvernance des établissements et entreprises publics soumis au contrôle d’accompagnement : Etude exploratoire," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 1, pages 103-117.
• Yousra EL KRAMI & Mohamed LACHHAB & Salim EL HADDAD, 2024, "L’audit interne des systèmes d’information au Maroc : une véritable synergie pour une cyber-sécurité," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 1, pages 90-102.
• Samira BOUNID & Mourad EL HAMMOUTI, 2024, "Gestion des parties prenantes, un élément décisif au service du déploiement d’une stratégie environnementale proactive au sein d’une entreprise," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 2, pages 585-599.
• Ali ABDAIM & Si Mohamed BOUAZIZ, 2024, "Évolution et tendances émergentes dans la comptabilité et l'audit : Une analyse bibliométrique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 3, pages 1-19.
• Péguy Rollin TCHIENGANG DJOFANG & Emmanuel TCHAGANG, 2024, "Déterminants du contrôle interne et incidence sur la gestion de risque dans les établissements de microfinance en Afrique subsaharienne : une application au contexte camerounais," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 4, pages 146-161.
• Jacques KAMBALE KAVUTIRWA, 2024, "Qualité perçue du système d’information comptable dans les petites et moyennes entreprises de la province du Nord-Kivu en République Démocratique du Congo," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 4, pages 20-42.
• Kawtar ROCHDI & Khalid EL OUAFA, 2024, "Approche conceptuelle pour modéliser la relation entre l'audit social et la performance sociale," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 5, pages 324-335.
• Jacques KAMBALE KAVUTIRWA, 2024, "Traits personnels des dirigeants et information comptable dans la prise des décisions au sein des petites et moyennes entreprises de la ville de Goma en République Démocratique du Congo," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 5, pages 46-67.
• Kanidiala KEITA & Siaka FAROKO, 2024, "Efficacité des pratiques d’audit interne dans le cadre de la gestion des informations financières 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 5, issue 9, pages 271-284.
• Diakarydja SANGARE, 2024, "Rôle du dispositif de contrôle interne dans la prévention des difficultés dans les entreprises au Mali : cas des PME-PMI de la zone industrielle de Dialakorobougou," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 5, issue 9, pages 544-559.
• 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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, International Journal of Economics and Financial Issues, 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.
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