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

2024

• Lie-Jane Kao & Huei Ching Soo & Cheng Few Lee, 2024, "Bayesian Portfolio Mean-Variance Efficiency Test with Sampling Error of Sharpe Ratio," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 93, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "Fundamental Analysis, Technical Analysis, and Mutual Fund Performance," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 94, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee, 2024, "Synthetic Options, Portfolio Insurance, and Contingent Immunization," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 95, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Robert Snigaroff & David Wroblewski, 2024, "Global International ELM versus Momentum," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 96, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Jow-Ran Chang & John Lee & Cheng Few Lee, 2024, "Estimating European and American Option Pricing Models: Excel and SAS Language Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 97, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Jacob Oded & Itzhak Venezia, 2024, "Estimating the Probabilities of Default under the Assumption of Unobserved Heterogeneity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 98, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Wei-Fang Niu & Henry Horng-Shing Lu, 2024, "A Factor Model for Graph Data," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 99, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Chiung-Min Tsai & Alice C. Lee, 2024, "A Dynamic CAPM with Supply Effect: Theory and Empirical Results," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 100, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Sibongile Zwane, 2024, "Indices Herding Behavior and Its Impact on Listed Real Estate and Two Other Asset Classes: A Case of Developed versus Emerging Markets," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 101, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Christopher C. Geczy & John B. Guerard Jr., 2024, "Price Momentum, Earnings Forecasting, and Valuation: Implications for Inefficient Markets," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 102, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Paul W. Chiou & Jing-Rung Yu, 2024, "Advancement of Optimal Portfolio Models with Short Sales and Transaction Costs: Methodology and Effectiveness," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 103, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Yibing Chen & John Lee, 2024, "Implied Variance Estimates for Black–Scholes and CEV OPM: Review and Comparison," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 104, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Philip Keejae Hong & Kyonghee Kim & Sukesh Patro, 2024, "On the Treatment of the Momentum Factor in Accounting-Based Anomalies: A Discussion," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 105, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Y. L. Hsu & T. L. Lin & Cheng Few Lee, 2024, "Constant Elasticity of Variance Option Pricing Model: Integration and Detailed Derivation," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 106, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Wen-Chi Yeh, 2024, "Options, Put–Call Parities, and Option Strategies: Theory and Empirical Results," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 107, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Jungshik Hur, 2024, "A Cross-sectional Asset Pricing Test with More Power: An Instrumental Variable Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 108, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Hong-Yi Chen & Alice Lee & Yuhsin Tai, 2024, "Current vs. Permanent Earnings for Estimating Alternative Dividend Payment Behavioral Model: Theory, Methods, and Applications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 109, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Chengru Hu & Maggie Foley, 2024, "Differential Effect of Inside Debt, CEO Compensation Diversification, and Firm Investment," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 110, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Cheng Few Lee & Manak C. Gupta & Hong-Yi Chen & Alice C. Lee, 2024, "Optimal Payout Ratio under Uncertainty and the Flexibility Hypothesis: Theory, Empirical Evidence, and Implications," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 111, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Hong-Yi Chen & Manak C. Gupta & Alice C. Lee & Cheng Few Lee, 2024, "Sustainable Growth Rate, Optimal Growth Rate, and Optimal Payout Ratio: A Joint Optimization Approach," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 112, in: Cheng Few Lee & Alice C Lee & John C Lee, "Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes".
• Vannutelli, Silvia, 2024, "From lapdogs to watchdogs: Selecting monitors in multi-layered organizations," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 365.
• Klotz, Michael & Pissors, Luisa-Elene, 2024, "KI-Normen und -Standards – Unterstützung für die Gestaltung der KI-Governance," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 16-24-043.

2023

• Iván Marinovic & Martin Szydlowski, 2023, "Monitor Reputation and Transparency," American Economic Journal: Microeconomics, American Economic Association, volume 15, issue 4, pages 1-67, November, DOI: 10.1257/mic.20220006.
• Valentin BURCĂ & Nicolae BOBIȚAN & Diana DUMITRESCU, 2023, "Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 10, pages 33-41, October, DOI: 10.37945/cbr.2023.10.04.
• Anggita Langgeng WIJAYA & Ima Widha RATNASARI, 2023, "The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 6, pages 60-72, June, DOI: 10.37945/cbr.2023.06.07.
• Krismiaji & Handayani & Sumayyah, 2023, "Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 8, pages 64-73, August, DOI: 10.37945/cbr.2023.08.07.
• Diana Sabina BRÄ‚NEÈš (ULICI), 2023, "Ï»¿Theoretical Approach To The Ethics Of The External Public Auditor," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 25, pages 1-1.
• Mouna Hamza & Damak-Ayadi, 2023, "The Perception of Audit Quality Among Financial Statements Users, Preparers and Auditors, In Tunisia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 202-224, June.
• Marwa Moalla Jamoussi & Anis Jarboui, 2023, "Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 2, pages 225-259, June.
• Olfa Ben Salah & Anis Jarboui, 2023, "Impact of Dividend Policy on Earnings Management and The Moderating Effect of The Board of Directors and The Audit Committees: The French Case," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 22, issue 3, pages 408-427, September.
• Imad BEN YACHRAK & Nissrine AL MAGHRIBI, 2023, "Le rôle du contrôle juridictionnel dans la détection des risques liés à la commande publique : Approche basée sur l’analyse des rapports annuels de la Cour des comptes," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 1-1, pages 377-395.
• Malika EL FAKIR, 2023, "L'indépendance des auditeurs et la qualité de l'audit : Une revue de littérature systématique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 2-1, pages 26-44.
• Fatiha ID AHMAD & Omar HNICHE & Badre Eddine CHEGRI, 2023, "L’indépendance de l’auditeur externe : un construit social collectif," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 3-1, pages 1-21.
• Slimane BARI & Hassane BOUJETTOU, 2023, "Règlementation et qualité de l’audit légal : Entre dispositifs internationaux et réalité du contexte marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 4-1, pages 1-40.
• Mohamed EL ADIB & Mohamed Achraf NAFZAOUI, 2023, "Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 4-1, pages 246-269.
• Soukaina EL HALOUI & Mohamed CHEMLAL, 2023, "Audit interne : Revue de littérature théorique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 4-1, pages 408-425.
• Ayoub EL GHARBAOUY & Latifa HORR, 2023, "Essaie de mesure de l’utilité de l’audit dans la gouvernance des organisations publiques," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 4-2, pages 529-552.
• Malakoute OUDDA & Soumaya OUTELLOU & Noureddine ABDELBAKI, 2023, "Audit quality factors: mapping and references analysis (2011-2023)," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 4, issue 5-1, pages 415-461.
• Bojan Malchev & Zorica Bozhinovska-Lazarevska, 2023, "Shaping Market Perceptions: An Investigation into Macedonian Bank Stock Prices and their Drivers," Economy, Business & Development: An International Journal, Ss. Cyril and Methodius University in Skopje, Faculty of Economics-Skopje, volume 4, issue 2, pages 1-15, November, DOI: 0.47063/ebd.00013.
• Inna Stecenko & Baiba Rivza & Nataliia Lutska, 2023, "Environmental Audit In Assessing The Impact Of Reagents On Sustainable Development In Latvia," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 9, issue 4, DOI: 10.30525/2256-0742/2023-9-4-11-18.
• Marwan Altarawneh & Mohammad Abedalrahman Alhmood & Ala’a Zuhair Mansour & Aidi Ahmi, 2023, "Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 179-203.
• Bekir ELMAS & Mehtab ÇELİK & Ersin KORKMAZ, 2023, "İç Kontrol Sisteminin COSO İç Kontrol Modeli ile İncelenmesi ve Finansal Performans Üzerine Etkisi: Katılım Bankalarında Bir Araştırma," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 7, issue 1, pages 189-206, June, DOI: https://doi.org/10.33399/biibfad.12.
• CORDOS (LABADITIS) Andreea & TIRON-TUDOR Adriana, 2023, "Accounting Optimised Skill Set And The Fourth Industrial Revolution - The View Of Professional Accounting Bodies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 2, pages 40-50, June, DOI: 10.56043/reveco-2023-0014.
• Fischer Dov, 2023, "FASB to Practitioners: ‘Substance Over Form’ for Me but Not for Thee – An Apologia," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 13, issue 3, pages 403-406, August, DOI: 10.1515/ael-2022-0046.
• Kenny Adedapo SOYEMI & Mariam Abosede TIAMIYU & Emily OMALE, 2023, "Audit Quality Attributes And Financial Performance: A Panel Study Of Quoted Firms In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 1, pages 94-106.
• Georgeta Margareta DOBRESCU, 2023, "Implementation Of Internal Managerial Control Standards Within An Economic Entity," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 3, pages 53-57.
• Henry K. FASUA, 2023, "Audit Quality And Firm Financial Performance," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 4, pages 33-45.
• Sunday Azeita OKOUGHENU & Oluwasegun Temitayo ODUNSI, 2023, "Audit Quality And Earnings Quality Reporting Of Nigerian Listed Oil And Gas Companies: The Moderating Influence Of Audit Committee," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 4, pages 65-75.
• Madalina Albu, 2023, "Quality Audit As The Foundation Of The Organization'S Strategy," Management Strategies Journal, Constantin Brancoveanu University, volume 60, issue 2, pages 15-20.
• Drd Andreea-Cristina Savu & Cristina Gabriela Vasciuc Sandulescu, 2023, "The Contribution Of Artificial Intelligence To Future Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 60, issue 2, pages 204-210.
• Isabelle Fabioux, 2023, "Le processus de normalisation de l’audit : état de l’art et voies de recherches futures," ACCRA, Association francophone de comptabilité, volume 29, issue 1, pages 81-138.
• Tami Dinh & Florian Eugster & Anna Husmann, 2023, "Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-33, May.
• Тодор Гогов, 2023, "Значение На Вътрешния Одит В Борбата С Измамите В Организациите," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 16, issue 19 Year 2, pages 504-521.
• Jean Damascene Mvunabandi & Haruna Maama, 2023, "The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 13, issue 5, pages 119-127, September.
• Newman Wadesango & Justice Walter Ruwende & Lovemore Sitsha, 2023, "Evaluating the Impact of Financial Management Practices on an Organization’s Financial Performance: A Case Study of Hwange Colliery Company," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 13, issue 6, pages 203-208, November.
• Li, Tianpei (Constance) & Walton, Stephanie, 2023, "Is there a dark side of competition? Product market competition and auditor-client contracting," Advances in accounting, Elsevier, volume 62, issue C, DOI: 10.1016/j.adiac.2023.100658.
• Kuselias, Stephen & Agoglia, Christopher P. & Wang, Elaine Ying, 2023, "The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences," Accounting, Organizations and Society, Elsevier, volume 105, issue C, DOI: 10.1016/j.aos.2022.101391.
• Kuselias, Stephen & Earley, Christine E. & Perreault, Stephen J., 2023, "The impact of firm affiliation on accountants’ error reporting decisions," Accounting, Organizations and Society, Elsevier, volume 108, issue C, DOI: 10.1016/j.aos.2023.101452.
• Smith, Kecia Williams, 2023, "Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom," Accounting, Organizations and Society, Elsevier, volume 108, issue C, DOI: 10.1016/j.aos.2023.101456.
• Liu, Chenyong & Ryan, David & Lin, Guoyu & Xu, Chunhao, 2023, "No rose without a thorn: Corporate teamwork culture and financial statement misconduct," Journal of Behavioral and Experimental Finance, Elsevier, volume 37, issue C, DOI: 10.1016/j.jbef.2022.100786.
• Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban, 2023, "Third-party auditor liability and financial restatements," The British Accounting Review, Elsevier, volume 55, issue 2, DOI: 10.1016/j.bar.2022.101084.
• Chen, Tao, 2023, "Common auditors and internal control similarity: Evidence from China," The British Accounting Review, Elsevier, volume 55, issue 2, DOI: 10.1016/j.bar.2022.101173.
• Kong, Dongmin & Liu, Chenhao & Ye, Wenxu, 2023, "Randomized inspection and firm's government subsidies: A natural experiment in China," China Economic Review, Elsevier, volume 82, issue C, DOI: 10.1016/j.chieco.2023.102064.
• Kend, Michael & Nguyen, Lan Anh, 2023, "Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 95, issue C, DOI: 10.1016/j.cpa.2022.102502.
• Cho, Meeok & Kim, Hui Dong & Kim, Yewon, 2023, "Audit committee accounting financial expertise and stock price crash risk," International Review of Financial Analysis, Elsevier, volume 90, issue C, DOI: 10.1016/j.irfa.2023.102848.
• Huang, Fumian & Ge, Liming & Wu, Sirui, 2023, "Minority shareholder protection, corporate governance, and investment efficiency," Finance Research Letters, Elsevier, volume 58, issue PC, DOI: 10.1016/j.frl.2023.104506.
• Badertscher, Brad A. & Kim, Jaewoo & Kinney, William R. & Owens, Edward, 2023, "Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms," Journal of Accounting and Economics, Elsevier, volume 75, issue 2, DOI: 10.1016/j.jacceco.2022.101551.
• Ruhnke, Klaus, 2023, "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 51, issue C, DOI: 10.1016/j.intaccaudtax.2023.100545.
• Elsayed, Mohamed & Elshandidy, Tamer & Ahmed, Yousry, 2023, "Is expanded auditor reporting meaningful? UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 53, issue C, DOI: 10.1016/j.intaccaudtax.2023.100582.
• Gu, Tracy & Jiang, Yiqi & Simunic, Dan, 2023, "The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 1, DOI: 10.1016/j.jcae.2022.100349.
• Liu, Hui & Chang, Yufan & Zuo, Man, 2023, "Key audit matters and insider trading profitability: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 3, DOI: 10.1016/j.jcae.2023.100383.
• Shruti, R. & Thenmozhi, M., 2023, "Founder ownership and value relevance of IFRS convergence: Role of institutional investors," Pacific-Basin Finance Journal, Elsevier, volume 79, issue C, DOI: 10.1016/j.pacfin.2023.101989.
• Ge, Yao & Hung, Shengmin & Huang, Wei & Qiao, Zheng & Deng, Xin, 2023, "Mutual fund herding and audit pricing," Research in International Business and Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.ribaf.2023.101904.
• Akmalia Ariff & Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Mohd Taufik Mohd Suffian, 2023, "Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic," Asian Journal of Accounting Research, Emerald Group Publishing Limited, volume 8, issue 3, pages 279-292, March, DOI: 10.1108/AJAR-10-2022-0347.
• Javad Rajabalizadeh, 2023, "Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran," Asian Review of Accounting, Emerald Group Publishing Limited, volume 32, issue 1, pages 1-28, July, DOI: 10.1108/ARA-04-2022-0096.
• Mohammad Hossein Safarzadeh & Mohammad Amin Mohammadian, 2023, "Auditors' narcissism and their professional skepticism: evidence from Iran," Asian Review of Accounting, Emerald Group Publishing Limited, volume 32, issue 1, pages 91-119, August, DOI: 10.1108/ARA-12-2022-0284.
• Zuhair Barhamzaid, 2023, "The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation," Accounting Research Journal, Emerald Group Publishing Limited, volume 36, issue 1, pages 92-105, January, DOI: 10.1108/ARJ-08-2022-0185.
• Solomon Opare & Md. Borhan Uddin Bhuiyan, 2023, "Debt maturity structure, credit ratings and audit fees: new evidence," Accounting Research Journal, Emerald Group Publishing Limited, volume 36, issue 6, pages 558-580, November, DOI: 10.1108/ARJ-10-2022-0261.
• Meena Subedi, 2023, "Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 32, issue 2, pages 308-344, December, DOI: 10.1108/IJAIM-02-2023-0026.
• Wen-Jye Hung & Pei-Gi Shu & Ya-Min Wang & Tsui-Lin Chiang, 2023, "The relationship between auditing industry specialization and the relative derivatives use for earnings management: evidence from China," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 20, issue 2, pages 863-886, May, DOI: 10.1108/IJOEM-06-2022-0947.
• Patrick Velte, 2023, "Ownership structure and corporate tax avoidance: a structured literature review on archival research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 3, pages 696-731, September, DOI: 10.1108/JAAR-10-2022-0259.
• Henry Jarva & Teresa Zeitler, 2023, "Implications of the COVID-19 pandemic on internal auditing: a field study," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 2, pages 355-370, July, DOI: 10.1108/JAAR-12-2021-0333.
• Michael Eric Bradbury & Oksana Kim, 2023, "The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 25, issue 5, pages 995-1015, November, DOI: 10.1108/JAAR-12-2022-0323.
• Eduardo da Silva Flores & Joelson Oliveira Sampaio & Aziz Xavier Beiruth & Talles Vianna Brugni, 2023, "Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 13, issue 4, pages 760-783, January, DOI: 10.1108/JAEE-10-2021-0317.
• Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik & Mohammad Istiaq Azim, 2023, "Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, volume 14, issue 4, pages 855-885, September, DOI: 10.1108/JAEE-12-2022-0344.
• Hany Elbardan & Donald Nordberg & Vikash Kumar Sinha, 2023, "Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 5, pages 184-210, November, DOI: 10.1108/JAL-01-2023-0001.
• Domenico Campa & Alberto Quagli & Paola Ramassa, 2023, "The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 47, issue 5, pages 151-183, November, DOI: 10.1108/JAL-07-2023-0134.
• Xuan Sean Sun & Ahsan Habib & Daifei Troy Yao, 2023, "Book-tax conformity and the demand for auditor-provided tax services: European evidence," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 3, pages 425-457, March, DOI: 10.1108/JAL-11-2022-0120.
• Joseph Akadeagre Agana & Anna Alon & Stephen Zamore, 2023, "Self-regulation versus government oversight: audit fees research," Journal of Accounting Literature, Emerald Group Publishing Limited, volume 45, issue 2, pages 340-363, February, DOI: 10.1108/JAL-12-2021-0017.
• Md. Khokan Bepari & Shamsun Nahar & Mohammad Istiaq Azim & Abu Taher Mollik, 2023, "It is a balancing act: understanding the key audit matters disclosure in the context of a developing country," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 20, issue 3, pages 459-485, August, DOI: 10.1108/JAOC-09-2022-0131.
• Peterson K. Ozili, 2023, "Forensic accounting research around the world," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 1, pages 128-153, September, DOI: 10.1108/JFRA-02-2023-0106.
• Esraa Esam Alharasis & Hossam Haddad & Mohammad Alhadab & Maha Shehadeh & Elina F. Hasan, 2023, "Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 1, pages 100-127, August, DOI: 10.1108/JFRA-04-2023-0177.
• Camillo Lento & Wing Him Yeung, 2023, "Exploring the audit quality and audit fee impacts of joining different types of non-Big Four accounting networks and associations: evidence from China," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 23, issue 3, pages 1248-1270, February, DOI: 10.1108/JFRA-10-2022-0359.
• Mustafa Faza' & Nemer Badwan & Montaser Hamdan, 2023, "Determinants of effective Shariah compliance auditing in Palestine: a theoretical and conceptual analysis," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 27, issue 5, pages 845-857, October, DOI: 10.1108/JMLC-08-2023-0132.
• Carlotta Magri & Pier Luigi Marchini, 2023, "Audit quality and debt restructuring: evidence from Italy," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 39, issue 1, pages 50-70, December, DOI: 10.1108/MAJ-01-2023-3794.
• Jihad Al-Okaily, 2023, "Governing anti-corruption and perceived auditor independence," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 5, pages 710-730, April, DOI: 10.1108/MAJ-02-2022-3452.
• Dahlia Robinson & Thomas Smith & James Devin Whitworth & Yiyang Zhang, 2023, "Earnings string breaks, accounting litigation risk and audit fees," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 7, pages 1024-1052, August, DOI: 10.1108/MAJ-03-2022-3472.
• Jin Jiang & Xiangyun Lu & Yihan Wu & Hua Zhang, 2023, "The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 5, pages 553-578, January, DOI: 10.1108/MAJ-04-2022-3533.
• Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh, 2023, "Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 832-862, May, DOI: 10.1108/MAJ-05-2022-3570.
• Géraldine Broye & Pauline Johannes, 2023, "The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 733-757, March, DOI: 10.1108/MAJ-06-2022-3604.
• Yonghai Wang & Jiawei Wang, 2023, "Does mandatory CSR disclosure affect audit efficiency? Evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 863-900, June, DOI: 10.1108/MAJ-09-2022-3681.
• Seung Uk Choi & Hyung Jong Na & Kun Chang Lee, 2023, "Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 6, pages 783-812, April, DOI: 10.1108/MAJ-10-2021-3342.
• Merve Acar & Utku Şendurur, 2023, "What affects auditor choice in emerging markets? New evidence on the role of cultural distance," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 38, issue 7, pages 1082-1111, August, DOI: 10.1108/MAJ-11-2022-3743.
• Kishore Singh & Peter Best, 2023, "Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?," Pacific Accounting Review, Emerald Group Publishing Limited, volume 35, issue 5, pages 727-745, May, DOI: 10.1108/PAR-07-2022-0103.
• Alfred Bu & Masoud Azizkhani & Alicia Jiang, 2023, "Auditors’ response to earnings management after split-share structure reform in China," Pacific Accounting Review, Emerald Group Publishing Limited, volume 35, issue 4, pages 594-619, August, DOI: 10.1108/PAR-09-2022-0139.
• Gerasimos Rompotis & Dimitrios Balios, 2023, "Audit quality, firm performance and risk: evidence from Greece," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 22, issue 5, pages 636-662, August, DOI: 10.1108/RAF-02-2023-0038.
• Mohamed M. Eldyasty & Ahmed A. Elamer, 2023, "Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 22, issue 4, pages 489-507, July, DOI: 10.1108/RAF-02-2023-0046.
• Wunhong Su & Chen Yin, 2023, "Association between executives’ foreign background and audit fees," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 23, issue 2, pages 186-204, December, DOI: 10.1108/RAF-12-2022-0330.
• Theodoros Kounadeas, 2023, "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 3-21.
• Mohamed Aymen Ben Moussa & Amira El Feidi, 2023, "The Impact of Leverage on Financial Performance of Tunisian Quoted Firms," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 101-116.
• Joshua Onome Imoniana & Daniel Carlos Nava Filho & Edgard Bruno Cornacchione & Luciane Reginato & Cristiane Benetti, 2023, "Impact of Technological Advancements on Auditing of Financial Statements," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 131-159.
• Pınar DALOÄžLU & Emre BALIKCI, 2023, "The Challenge of “Doing Business with Strangers†: Audit Reports as a “Signaling Instrument," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 2, DOI: 10.25295/fsecon.1197653.
• Marius Cîmpan & Cătălin-Paul Păcuraru-Ionescu & Sorin Nicolae Borlea, 2023, "The value of public audit - theories and empirical evidence," Journal of Financial Studies, Institute of Financial Studies, volume 14, issue 8, pages 24-36, May, DOI: 10.55654/JFS.2023.8.14.2.
• Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023, "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 62-85, November, DOI: 10.55654/JFS.2023.8.15.04.
• Khaled Aburisheh, 2023, "Factors Affecting Audit Quality: Evidence from Jordan ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr227, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Phuong Thi Nguyen, 2023, "The application of analytical procedures in Big Four audit firms in Vietnam ," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr229, Dec, DOI: https://doi.org/10.35609/afr.2023.8.
• Nebbache Salah Eddine & Mokrani Abdelkrim, 2023, "‬Socioemotional wealth and internal audit in family firms: trade-off between economic and non-economic goals
  [Socioemotional wealth and internal audit in family firms: trade-off between economic and non-economic goals]," Post-Print, HAL, number hal-04183428, Jun.
• Slimane Bari & Hassane Boujettou, 2023, "Regulation and legal audit quality:Between international standards and the reality of moroccan context
  [Règlementation et qualité de l'audit légal : Entre dispositifs internationaux et réalité du contexte marocain]," Post-Print, HAL, number hal-04185971, DOI: 10.5281/zenodo.8197071.
• Mohamed El Adib & Mohamed Achraf Nafzaoui, 2023, "Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model Analyse des déterminants de l'adoption des technologies numériques dans les cabinets d'audit marocains : élaboration d," Post-Print, HAL, number hal-04193924, Aug, DOI: 10.5281/zenodo.8264705.
• Ferdinand A Gul & Arifur Khan & Karen Lai & Getie Dessalegn & Mohammad Badrul Muttakin, 2023, "Corporate political donations and audit fees: Some evidence from Australian audit pricing," Post-Print, HAL, number hal-04511816, Sep.
• Maria Niculescu & Alain Burlaud, 2023, "From non-financial disclosure to sustainability reporting: new challenges for financial analysts and auditors
  [De la déclaration non financière au reporting de durabilité : les nouveaux défis pour les analystes et les auditeurs financiers]," Working Papers, HAL, number halshs-04174530, Jul.
• Suzana Keglević Kozjak & Tanja Šestanj-Perić, 2023, "Does The Auditor’S Size Influence The Going Concern Assesment? – The Case Of Croatia," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 1, pages 85-101, DOI: 10.32910/ep.74.1.4.
• Malik Abu Afifa & Isam Hamad Saleh, 2023, "Does Audit Quality Affect Companies’ Performance? Evidence From An Emerging Market," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), volume 74, issue 2, pages 208-232, DOI: 10.32910/ep.74.2.2.
• Serhii Bardash & Oleksandr Sherstiuk, 2023, "Audit of the Tourist Rent Existence," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-16, March, DOI: 10.33146/2307-9878-2023-1(99)-5-16.
• Volodymyr Ivankov, 2023, "Public Funds as an Object of Forensic Economic Expertise," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 54-67, June, DOI: 10.33146/2307-9878-2023-2(100)-54-6.
• Safa Rifha'atul Mahmuda Arpan & Haliah & Nirwana, 2023, "The Effect of Information Technology, Competence and Independence on Audit Quality with Motivation as a Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 5-11, September, DOI: 10.33146/2307-9878-2023-3(101)-5-11.
• Fang Sun & Fengyun Wu, 2023, "The Impact Of Debt Structure On Auditorchoice," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 105-115.
• Margaret O’Reilly-Allen & Maria H. Sanchez, 2023, "We’Ve Been Cyber-Attacked: A Case Study On Cyber-Security," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 117-127.
• Arianna Pinello & Ara Volkan & Adam McCord, 2023, "Statement On Auditing Standards 145: Was Stakeholder Feedback Incorporated In The Final Standard?," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 15-29.
• Thomas Smith & Adrian Valencia & Ara Volkan & Jordin Vorisek, 2023, "Fasb Fin 48 Disclosures: Evidence On User Perceptions," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 27-41.
• Sonia B. Dhaliwal & Dua Sohail & Keeley Hafer & Sehar Azam & Bryn Hafer, 2023, "Digitalization Of Tax Administration: A Review Of The Organization For Economic Co-Operation And Development (Oecd) Guidelines," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 1, pages 55-81.
• Daniel Acheampong & Isaac Osei Agyemang & Tanya S. Benford & Judy Wynekoop, 2023, "Auditor Ratification, Stock Prices, And Auditor Change: A Comparative Study In Publicly Traded Companies," Accounting & Taxation, The Institute for Business and Finance Research, volume 15, issue 2, pages 93-104.
• Yahn-Shir Chen & Kui-Ying Lin, 2023, "Size, Performance And Alliance: An Examination Of Market Segmentation And Market Structure," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 17, issue 1, pages 71-92.
• Ayodeji ADEWUMI & Omole Ilesanmi ISAAC, 2023, "Evaluation of the Influence of IA roles and functions in preventing and detecting fraud in South African manufacturing SMEs," Romanian Journal of Economics, Institute of National Economy, volume 56, issue 1(65), pages 109-131, July.
• Ion CARA, 2023, "Risk management and internal control system of the Moldovan banks," Romanian Journal of Economics, Institute of National Economy, volume 57, issue 2(66), pages 85-98, December.
• Yilmaz Uzun & Sinan Aslan, 2023, "The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 1-14, January, DOI: 10.26650/MED.1149150.
• Gurol Baloglu & Kaan Ramazan Cakali, 2023, "Misselling in Business: The Case of Wells Fargo," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, volume 0, issue 68, pages 71-83, January, DOI: 10.26650/MED.1224400.
• Papadopoulos, Georgios, 2023, "External assurance of carbon disclosures indicates possible underestimates in reported European corporate emissions data," JRC Working Papers in Economics and Finance, Joint Research Centre, European Commission, number 2023-09, Aug.
• Yi-Hsing Liao & Hua Lee & Chao-Jung Chen, 2023, "The informational role of audit partner industry specialization," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 1, pages 69-109, January, DOI: 10.1007/s11156-022-01090-8.
• Shao-Huai Liang & Yu-Ting Hsieh & Hsuan-Chu Lin & Hui-Yu Hsiao, 2023, "What underlies key audit matters? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 60, issue 3, pages 1243-1258, April, DOI: 10.1007/s11156-023-01128-5.
• Eva Gulyas & Marton Miklos Ratky, 2023, "Fair Value of Retail Loans: Are We Following IFRS9 or Misinterpreting It?," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 22, issue 1, pages 77-103.
• Shubhranshu Shekhar & Jetson Leder-Luis & Leman Akoglu, 2023, "Unsupervised Machine Learning for Explainable Health Care Fraud Detection," NBER Working Papers, National Bureau of Economic Research, Inc, number 30946, Feb.
• Martina Cuneo & Jetson Leder-Luis & Silvia Vannutelli, 2023, "Government Audits," NBER Working Papers, National Bureau of Economic Research, Inc, number 30975, Feb.
• Vlora Berisha & Fisnik Morina & Alban Hetemi & Blerta Zeqaj, 2023, "The Role of Internal Audit in Credit Risk Management in Commercial Banks," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 115-130, March.
• Daniela Petrova & Adriana Atanasova, 2023, "Research of Audit Services Market in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 187-201, October, DOI: 10.37075/RP.2023.4.09.
• Ina Lecheva, 2023, "Criteria and Factors for the Selection of a Registered Auditor," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 203-215, October, DOI: 10.37075/RP.2023.4.10.
• Ina Lecheva, 2023, "The Audit Services Market Through the Prism of Their Resource Security," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 207-216, December, DOI: 10.37075/RP.2023.5.10.
• Annelies Deuss & Stephanie Honey, 2023, "Costs, benefits and effectiveness of remote audits for international food safety," OECD Food, Agriculture and Fisheries Papers, OECD Publishing, number 196, Jun, DOI: 10.1787/fef97106-en.
• Cristian DOGAR & Carmen Mihaela SCORTE, 2023, "Artificial Intelligence And Jobs’ Future Prospects In Accounting And Financial Auditing," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 32, issue 1, pages 403-416, July.
• Sergiu Soimu & Galina Badicu & Diana Rencheci, 2023, "Requirements for Audit Firms Regarding the Prevention and Combating of Money Laundering," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1094-1102, August.
• Angelica Buboi (Danaila), 2023, "Overall Impact of Specific Regulations on the Statutory Auditor's Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 265-275, August.
• Nicoleta Asalos & Ionel Bostan, 2023, "Orientation of Public Audit Missions to the IT Activity Carried Out within the State Authorities/Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 876-885, August.
• Nicoleta Asalos & Ionel Bostan, 2023, "Updating and Developing the Normative Framework for Strengthening the Internal Public Audit Function in State Institutions and Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 614-622, December.
• Georgiana Burlacu & Ioan-Bogdan Robu, 2023, "The Influence of Covid-19 Pandemy on Financial Fraud Risk Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 640-651, December.
• Andreea Mocanu & Maria Grosu & Ioan-Bogdan Robu, 2023, "The Impact of IFRS on Audit Quality in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 767-774, December.
• Anisoara – Elena Pavelescu (Belbe), 2023, "Contributions to the Improvement of the Process of Internal Audit at Public Educational Entities by Using Chatbots," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 833-840, December.
• Tatiana Dănescu & Roxana Maria Stejerean, 2023, "A Screening of Tools to Measure the Quality of Financial Reporting," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 11-28, December.
• Ozili, Peterson K, 2023, "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper, University Library of Munich, Germany, number 116410.
• Minnis, Michael & Sutherland, Andrew & Vetter, Felix, 2023, "Financial Statements not Required," MPRA Paper, University Library of Munich, Germany, number 117472, Apr.
• Georgieva, Daniela & Bankova, Diyana, 2023, "The role of the financial auditor for the participation of forestry enterprises in global value chains," MPRA Paper, University Library of Munich, Germany, number 117684, revised 2023.
• Ozili, Peterson K, 2023, "Forensic accounting research around the world," MPRA Paper, University Library of Munich, Germany, number 118789.
• Patel, Rajesh & Khan, Fatima & Silva, Buddhika & Shaturaev, Jakhongir, 2023, "Unleashing the Potential of Artificial Intelligence in Auditing: A Comprehensive Exploration of its Multifaceted Impact," MPRA Paper, University Library of Munich, Germany, number 119616, Aug, revised 05 Dec 2023.
• Hasan, Amena, 2023, "Amalgamation of Commercial Banks in Bangladesh: A Study on its Impact and Implications," MPRA Paper, University Library of Munich, Germany, number 120830, Oct, revised 10 Mar 2024.
• Adebayo Olagunju & Risikat Motunrayo Shittu & Titilayo Moromoke Oladejo & Amos Olusola Akinola & Nuka Nadum Nwikpasi & Ruth Tony Obiosa, 2023, "Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms," ACTA VSFS, University of Finance and Administration, volume 17, issue 2, pages 101-124.
• Nafachatus Shachariyah & Sulis Rochayatun, 2023, "Audit Quality Reduction Behavior: A Literature Review," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 7, issue 1, pages 34-44.
• Meng Xu & Ooi Kok Loang, 2023, "The Influence of Internal Control Quality on Corporate Financial Performance: An Empirical Analysis based on Panel Quantile Regression Model," EkBis: Jurnal Ekonomi dan Bisnis, UIN Sunan Kalijaga Yogyakarta, volume 7, issue 2, pages 140-154.
• LAWAL Babatunde A. & OYETUNJI Oluwayomi T. & KILANI Babatunde A. & LAWAL Busayo O., 2023, "Audit Quality And Qualitative Characteristics Of Accounting Information Of Deposit Money Banks Listed In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 22, issue 1, pages 97-114.
• Ahmad Abedi & Ali Cheshomi & Saeed Malek Sadati, 2023, "Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 10, issue 3, pages 201-226.
• Posohina, Alina (Посохина, Алина), 2023, "Application of ISA 570 (revised) business continuity to estimate the date of objective bankruptcy
  [Применение Мса 570 (Пересмотренный) "Непрерывность Деятельности" Для Оценки Даты Объективного Банкротства]," Economic environment, Russian Presidential Academy of National Economy and Public Administration, issue 4, pages 72-81, DOI: 10.36683/2306-1758/2023-4-46/72-81.
• Layal BOKAII, 2023, "The Impact of Compensation Benefits on Retaining Talented Employees: The Case of Lebanon," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 8, issue 1, pages 98-108, February.
• Elizabeth Carson & Yi (Dale) Fu & Ulrike Thürheimer & Yang Xu, 2023, "The audit market for listed Australian companies from 2012 to 2018: A state of play," Australian Journal of Management, Australian School of Business, volume 48, issue 3, pages 524-549, August, DOI: 10.1177/03128962221124642.
• Sarowar Hossain & Jenny Jing Wang, 2023, "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, volume 48, issue 3, pages 596-624, August, DOI: 10.1177/03128962221093831.
• Ravi Seethamraju & Angela Hecimovic, 2023, "Adoption of artificial intelligence in auditing: An exploratory study," Australian Journal of Management, Australian School of Business, volume 48, issue 4, pages 780-800, November, DOI: 10.1177/03128962221108440.
• Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023, "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, volume 48, issue 1, pages 118-138, February, DOI: 10.1177/0258042X221106617.
• Mohammad Nasih & Raden Roro Widya Ningtyas Soeprajitno & Iman Harymawan & John Nowland, 2023, "Top Company Officers and Auditor School-ties on Audit Fee: Evidence From Indonesia," SAGE Open, , volume 13, issue 4, pages 21582440231, December, DOI: 10.1177/21582440231209632.
• Christoph Mauritz & Martin Nienhaus & Christopher Oehler, 2023, "The role of individual audit partners for narrative disclosures," Review of Accounting Studies, Springer, volume 28, issue 1, pages 1-44, March, DOI: 10.1007/s11142-021-09634-4.
• Kimball Chapman & Michael Drake & Joseph H. Schroeder & Timothy Seidel, 2023, "Earnings announcement delays and implications for the auditor-client relationship," Review of Accounting Studies, Springer, volume 28, issue 1, pages 45-90, March, DOI: 10.1007/s11142-021-09635-3.
• Myojung Cho & Gopal V. Krishnan, 2023, "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, volume 28, issue 1, pages 164-200, March, DOI: 10.1007/s11142-021-09639-z.
• Peter-J. Jost, 2023, "Auditing versus monitoring and the role of commitment," Review of Accounting Studies, Springer, volume 28, issue 2, pages 463-496, June, DOI: 10.1007/s11142-021-09647-z.
• Clive S. Lennox & Jaime J. Schmidt & Anne M. Thompson, 2023, "Why are expanded audit reports not informative to investors? Evidence from the United Kingdom," Review of Accounting Studies, Springer, volume 28, issue 2, pages 497-532, June, DOI: 10.1007/s11142-021-09650-4.
• Tharindra Ranasinghe & Lin Yi & Ling Zhou, 2023, "Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry," Review of Accounting Studies, Springer, volume 28, issue 2, pages 1107-1139, June, DOI: 10.1007/s11142-021-09665-x.
• Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg, 2023, "When do firms use one set of books in an international tax compliance game?," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1856-1885, September, DOI: 10.1007/s11142-021-09667-9.
• Bright Asante-Appiah & Tamara A. Lambert, 2023, "The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk," Review of Accounting Studies, Springer, volume 28, issue 4, pages 2589-2641, December, DOI: 10.1007/s11142-022-09706-z.
• Alain Gilles Foka Tagne & Alain Takoudjou Nimpa & Léopold Djoutsa Wamba & Depores Woutabo Ngankwe, 2023, "Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context," SN Business & Economics, Springer, volume 3, issue 11, pages 1-23, November, DOI: 10.1007/s43546-023-00576-4.
• Shaio Yan Huang & Yi-Yang Lee & Yu-Ying Lin, 2023, "Effect of an Audit Partner’ Industry Auditing Tenure on Audit Quality Under the Mandatory Audit Partner Rotation System in Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 13, issue 2, pages 1-4.
• Li-Lun & Liu & Yao-Jen & Su & Chung Hang Chiang, 2023, "Research from RPA Advancement to AI Intelligent Automation Development: Taking the Accounting Service Industry in Taiwan as an Example," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 13, issue 3, pages 1-3.
• Han-Ching Huang & Yung-An Huang, 2023, "The Impact of Industry Specialist on the Relationship between Returns and Future Earnings," Journal of Applied Finance & Banking, SCIENPRESS Ltd, volume 13, issue 2, pages 1-6.
• Yelisieieva Oksana & Lyzhnyk Yuliya & Stolietova Iryna & Kutova Natalia, 2023, "Study of Best Practices of Green Energy Development in the EU Countries Based on Correlation and Bagatofactor Autoregressive Forecasting," Economics, Paradigm, volume 11, issue 2, pages 183-197, December, DOI: 10.2478/eoik-2023-0029.
• Indriaty Lely & Thomas Gen Norman, 2023, "Analysis of Hexagon Fraud Model, the S.C.C.O.R.E Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia," Economics, Paradigm, volume 11, issue s1, pages 73-92, December, DOI: 10.2478/eoik-2023-0060.
• Đukić Tadija & Pavlović Miloš & Grdinić Vladimir, 2023, "Uncovering Financial Fraud: The Vital Role of Forensic Accounting and Auditing in Modern Business Practice," Economic Themes, Paradigm, volume 61, issue 3, pages 407-418, September, DOI: 10.2478/ethemes-2023-0021.
• Gad Jacek, 2023, "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 1, pages 32-45, March, DOI: 10.2478/ijme-2022-0025.
• Comporek Michal, 2023, "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 4, pages 315-332, December, DOI: 10.2478/ijme-2023-0017.