Research classified by Journal of Economic Literature (JEL) codes

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

2026

• Maria BURSUC, 2026, "Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 12, pages 2-9, December , DOI: 10.37945/cbr.2025.12.01.
• Ahmet Alataş, 2026, "Entropi-Gri İlişkisel Analiz Bütünleşik Yöntemi ile Performans Değerlendirmesi: Enflasyon Muhasebesi Bağlamında Metal Eşya Sektöründe Bir Uygulama," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 4, pages 1736-1781, DOI: 10.30784/epfad.1714821.
• An, Ran & Gao, Jiayan & Li, Shan & Wang, Yanyan & Yu, Lisheng, 2026, "Resource allocation to engagement teams: Evidence from asset-backed securitization assurance services," The British Accounting Review, Elsevier, volume 58, issue 1, DOI: 10.1016/j.bar.2025.101677.
• Liu, Yuyu & Qin, Yaohua & Xiao, He, 2026, "Audit partner rotation-back and short sellers' front running: Evidence from the Chinese stock market," International Review of Financial Analysis, Elsevier, volume 109, issue C, DOI: 10.1016/j.irfa.2025.104831.
• Yang, Junhua & He, Xing & Zhang, Menghao & Gao, Xinxiang & Gou, Congcong & Chen, Xilong, 2026, "Registration system reform and risk of stock price collapse: the mediating effect based on auditor reputation," Finance Research Letters, Elsevier, volume 90, issue C, DOI: 10.1016/j.frl.2025.109321.
• Wood, Katherine, 2026, "A tale of two banking regulations: Impact of regulatory overlap on the analysis of liquidity creation," Journal of Banking & Finance, Elsevier, volume 183, issue C, DOI: 10.1016/j.jbankfin.2025.107613.
• Deng, Tingyou & Zhang, Huaxi, 2026, "Do audit fee floors work? Pricing and quality around China's regulation and deregulation," Pacific-Basin Finance Journal, Elsevier, volume 96, issue C, DOI: 10.1016/j.pacfin.2026.103072.
• O'Connor, Neale G. & Romero, Jorge & Asiaei, Kaveh, 2026, "Benchmarking supplier performance: How scorecard comparisons and supply risk influence termination decisions," International Journal of Production Economics, Elsevier, volume 291, issue C, DOI: 10.1016/j.ijpe.2025.109838.
• Yan-Yu Chou & Ying-Chou Lin & Yu-Chen Lin, 2026, "The impacts of aggressive accounting choices on auditor changes," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 489-521, February, DOI: 10.1007/s11156-025-01406-4.
• Emmanuel Mamatzakis & Lorenzo Neri & Antonella Russo, 2026, "Board’s interpersonal diversity and financial misreporting: evidence from USA," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 523-557, February, DOI: 10.1007/s11156-025-01407-3.
• Aviner Augusto Silva Manoel & Marcelo Botelho da Costa Moraes & Eloisa Perez-de Toledo & Gabriel Pereira Pündrich, 2026, "Audit quality and the market value of cash: the role played by the Big 4 auditor in Latin America," Review of Quantitative Finance and Accounting, Springer, volume 66, issue 2, pages 593-633, February, DOI: 10.1007/s11156-025-01409-1.
• Marcel Tümmler & Reiner Quick, 2026, "How to detect fraud in an audit: a systematic review of experimental literature," Management Review Quarterly, Springer, volume 76, issue 1, pages 287-332, February, DOI: 10.1007/s11301-024-00480-7.
• Mohammad Ebrahim Nawaiseh, 2026, "The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan," SN Business & Economics, Springer, volume 6, issue 3, pages 1-28, March, DOI: 10.1007/s43546-025-01006-3.
• Wiehann Olivier & Pieter Buys, 2026, "Introduction," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_1.
• Wiehann Olivier & Pieter Buys, 2026, "Methodological Conceptualization," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_2.
• Wiehann Olivier & Pieter Buys, 2026, "Principles of Blockchain Protocols," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_3.
• Wiehann Olivier & Pieter Buys, 2026, "Audit Principles and Blockchain-Based Digital Assets," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_4.
• Wiehann Olivier & Pieter Buys, 2026, "DaaS Development," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_5.
• Wiehann Olivier & Pieter Buys, 2026, "BTC_AFv1 Development," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_6.
• Wiehann Olivier & Pieter Buys, 2026, "BTC_AFv2 Validation," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_7.
• Wiehann Olivier & Pieter Buys, 2026, "BTC_AF Demonstration," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_8.
• Wiehann Olivier & Pieter Buys, 2026, "Concluding Discussion," Springer Books, Springer, chapter 0, "Auditing Bitcoin", DOI: 10.1007/978-981-95-5775-2_9.

2025

• Khopipah Wandan Sari & Budi Santoso & Endar Pituringsih, 2025, "Determinants of Fraud Prevention of Puskesmas Capitation Funds In The City of Mataram," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 189-197, December.
• Abdelbasset Midoune & Khaireddine Serdani, 2025, "From Rules to Reason: A Cognitive Framework for Evaluating the Differential Impact of ISA Compliance on Audit Report Quality," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 7, issue 2, pages 294-303, December.
• Catalin-Nicolae Albu & agnur Balsari & Meliha Basic & Zorica Bozhinovska Lazarevska & Sandra Damijan & Nikolina Decman & Ivan Dionisijev & Olga Grzybek & Gina Raluca Guse & Ana Lalevic Filipovic & Mus, 2025, "Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 830-830, August.
• Julia Baldauf & Cristina Circa & Alin-Constantin Dumitrescu & Sabine Graschitz, 2025, "Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 27, issue 70, pages 849-849, August.
• Peter Lansdell & Ilse Botha & Ben Marx, 2025, "Delisting Risk in a Developing Economy: An Empirical Analysis of Financial and Macroeconomic Factors," The African Finance Journal, Africagrowth Institute, volume 27, issue 2, pages 1-14.
• Malvern MAGUNDWANI & Newman WADESANGO & Lovemore SITSHA, 2025, "Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 5, pages 59-72, May, DOI: 10.37945/cbr.2025.05.07.
• Laura-Eugenia-Lavinia Barna & Bogdan-Stefan Ionescu & Corina-Catalina Hurducaci (Gorea), 2025, "Erp Systems And Artificial Intelligence €“ Tools That Provide Challenges And Opportunities For The Accounting And Auditing Profession," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue si, pages 37-48, June, DOI: 10.47743/rebs-2025-si-0003.
• Teodora-Denisa Gastone, 2025, "Means Of Analyzing The Policies And Discourses Of Accounting Profession Organizations On Gender Equality," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue si, pages 177-187, June, DOI: 10.47743/rebs-2025-si-0011.
• Farah Naz & Bisma Malik & Abdulateif A. Almulhim & Abul Hassan, 2025, "Assessing the Relationship between Corporate Audit Committees’ Characteristics and Tax Aggressiveness: The Case of Pakistan," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 937-953, DOI: https://doi.org/10.15826/jtr.2025.1.
• Marios Fasoulas & Evangelos Chytis, 2025, "The Effect Of Audit Market Deregulation On Audit Competition And Quality," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 1, pages 5-25, March.
• Sabrine Hamrouni & Ines Menchaoui, 2025, "The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 2, pages 254-271, June.
• Kishore Singh & Mario Bojilov & Peter Best, 2025, "Implementing AI In Auditing in Organizations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 24, issue 3, pages 456-478, September.
• Ivan Dionisijev & Zorica Bozhinovska Lazarevska & Todor Tocev, 2025, "From Basics To Intelligent Tools: Accounting Information And Ai In Public‐Sector Internal Auditing," Proceedings of the 5th International Conference "Economic and Business Trends Shaping the Future" 2024, Faculty of Economics-Skopje, Ss Cyril and Methodius University in Skopje, number 002, Dec.
• Antonella Maria TIMIS & Aurelia STEFANESCU, 2025, "Internal Audit Aspects of Companies' Sustainability Reporting," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 141-151, February.
• Daniel BOTEZ & Oana-Ancuta STÈ‚NGACIU & Anatol MELEGA & Mihaela ENACHI, 2025, "Key Audit Matters and their Impact on the Financial Statements of Listed Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 164-179, February.
• Georgiana-Iulia LAZEA (TRIFA) & Ovidiu-Constantin BUNGET & Anca-Diana BALAN & Mircea Stefan SOLOVASTRU, 2025, "Navigating Auditing Risks in the Crypto Asset Landscape," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 197-209, February.
• Alexandru Adrian TUNSU, 2025, "Fraud Research in Economic Entities – A Conceptual Perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 23, issue 177, pages 210-222, February.
• Jolta Kacani & Gentjan Shaqiri & Gazmend Qorraj & Sajmira Kopani, 2025, "The Value Proposition Of Internal Audit In Upgrading Good Governance In Public Administration: The Case Of Albania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 1, pages 189-212, june, DOI: 10.17818/EMIP/2025/2.
• Amira Pobric, 2025, "Reasons For Modifying Audit Opinions On Financial Reports Of Listed Companies In Bosnia And Herzegovina," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 2, pages 581-597, november, DOI: 10.17818/EMIP/2025/17.
• Taufiq Supriadi & Kurniawan Tjakrawala & Nyoman Adhi Suryadnyana & Juska Meidy Enyke Sjam & Rochman Marota, 2025, "Fraud Prevention in the Public Sector: The Role of Internal Audit," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 170-183.
• Valentin Burca & Anca Balan & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu & Cristian Lungu, 2025, "New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 2, pages 141-164, June, DOI: 10.15240/tul/001/2025-2-009.
• Predrag Stanković & Biljana Jovković & Aleksandra Radojević Marić, 2025, "Analysis Of Factors Influencing The Type Of Audit Opinion," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 70, issue 247, pages 153-184, October –.
• Halar Petra, 2025, "Designing a Digital Business Model for Internal Audit Functions: A Framework and Case Study from the Financial Sector," Business Systems Research, Sciendo, volume 16, issue 2, pages 112-144, DOI: 10.2478/bsrj-2025-0021.
• Šušak Toni & Stapić Ivana, 2025, "Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia," Business Systems Research, Sciendo, volume 16, issue 2, pages 219-239, DOI: 10.2478/bsrj-2025-0026.
• Nguyễn Thị Thu Hiền & Đặng Anh Tuấn, 2025, "Luật Benford và gian lận báo cáo tài chính của các công ty chưa niêm yết," TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH - KINH TẾ VÀ QUẢN TRỊ KINH DOANH, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, volume 20, issue 1, pages 54-68, DOI: 10.46223/HCMCOUJS.econ.vi.20.1.3412.
• Проф. Д-Р Валентина Станева & Ас. Д-Р Инж. Христо Станев, 2025, "Счетоводни И Одиторски Подходи При Отразяването На Безпилотни Летателни Системи Като Активи На Предприятието," ICPA Articles, Institute of Certified Public Accountants, volume 2025, issue 4, pages 1-13.
• Xu Haiwei & Yang Xianggang, 2025, "Capital Market Liberalization and Bank Credit Decisions: A Quasi-Natural Experiment Based on the “Mainland-Hong Kong Stock Connect”," The B.E. Journal of Macroeconomics, De Gruyter, volume 25, issue 2, pages 723-761, DOI: 10.1515/bejm-2024-0159.
• Fülöp Melinda Timea & Ionescu Constantin Aurelian & Măgdaș Nicolae & Ștefan Maria Cristina & Topor Dan Ioan, 2025, "Digital Transformation of the Accounting Profession at the Intersection of Artificial Intelligence and Ethics," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 19, issue 1, pages 1-22, DOI: 10.1515/econ-2025-0155.
• Henrik Nilsson & Jenni Kallunki & Florian Eugster & Ann Vanstraelen, 2025, "Auditor Stock Ownership, Investment Returns, and Audit Quality," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 25-79, May.
• Gülçin ADIYAMAN, 2025, "Digital audit model in Islamic financial institutions: Integration of Turkish accounting standards (TAS) and computer-assisted audit techniques (CAATs)," Turkish Economic Review, EconSciences Journals, volume 12, issue 3, pages 143-154, September.
• Muhammad Auwal Ahmad, 2025, "Impact of Artificial Intelligence on Audit Quality of Listed Oil and Gas Firms in Nigeria," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 6, issue 6, DOI: 10.59413/ajocs/v6.i6.8.
• Бранимира Колева, 2025, "Одиторските Извадки - Средство За Равновесие Между Прецизността На Одита И Неговата Цена," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 76-100.
• Amaka Elizabeth AGBATA & George EZEALA, 2025, "Internal Audit And Financial Reporting Quality Of Quoted Firms," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, volume 12, issue 1, pages 245-255, July, DOI: 10.5281/zenodo.15804552.
• Li, Yang & Liu, Sheng & Zhou, Yaou, 2025, "Managerial ability, audit quality, and audit report lag," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2024.100780.
• Hasan, Md Mahmudul, 2025, "Private lenders and borrowers' internal control-related private information," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100808.
• Walton, Stephanie & Zhang, Yiyang, 2025, "Auditing trade credit risk: Evidence from BAPCPA and COVID-19," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100819.
• Song, Xiao & Yuan, Ming (Mike), 2025, "Auditor professional skepticism and deferred tax asset valuation allowance," Advances in accounting, Elsevier, volume 68, issue C, DOI: 10.1016/j.adiac.2025.100820.
• Hsiao, Hui-Yu & Liu, Wu-Po & Tian, Tian, 2025, "The impact of semi-annual audits on audit fees and financial reporting quality: Evidence from Taiwan-registered foreign firms," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100836.
• Kwon, Kyungeun Karry & Park, Myung Seok, 2025, "The use of non-financial performance measures in CEO compensation contracts and pricing of audit engagements: Evidence from the amendment to PCAOB AS 2110," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100846.
• Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang, 2025, "Concerted efforts: The role of component auditors in multinational group audit in China," Advances in accounting, Elsevier, volume 69, issue C, DOI: 10.1016/j.adiac.2025.100847.
• Grohnert, Therese & Gijselaers, Wim H. & Meuwissen, Roger H.G. & Trotman, Ken T., 2025, "The effects of a supportive learning culture and rank on professional skepticism in information search," Accounting, Organizations and Society, Elsevier, volume 114, issue C, DOI: 10.1016/j.aos.2025.101590.
• Li, Yuanling & Hu, Xuetong & Liu, Xudong & Dai, Zhongliang & Xiao, Zhongyi, 2025, "The role of Confucianism in audit firms in mitigating corporate financial restatements," Journal of Asian Economics, Elsevier, volume 100, issue C, DOI: 10.1016/j.asieco.2025.102025.
• Rezaee, Zabihollah & Homayoun, Saeid, 2025, "Reprint of: Key audit matters disclosures and informed traders," The British Accounting Review, Elsevier, volume 57, issue 1, DOI: 10.1016/j.bar.2025.101554.
• Kyiu, Anthony & Tawiah, Bernard & Boasiako, Kwabena Antwi & Adasi Manu, Sylvester, 2025, "Reprint of: Third-party auditor liability risk and trade credit policies," The British Accounting Review, Elsevier, volume 57, issue 1, DOI: 10.1016/j.bar.2025.101562.
• Tong, Jamie Yixing & Wang, Yujie & Xiang, Yi & Zhang, Feida Frank, 2025, "Information sharing and loan outcome: Evidence from CEO/CFO-bank links," The British Accounting Review, Elsevier, volume 57, issue 6, DOI: 10.1016/j.bar.2025.101686.
• Wang, Bin & Wu, Qiang & Yang, Rong & Zhang, Zhengyi, 2025, "Employee power and audit Fees: Worldwide evidence," The British Accounting Review, Elsevier, volume 57, issue 6, DOI: 10.1016/j.bar.2025.101727.
• Chuang, Yating & Liu, John Chung-En, 2025, "Assessing data integrity in voluntary carbon offsets using Benford’s Law," Energy Economics, Elsevier, volume 152, issue C, DOI: 10.1016/j.eneco.2025.109021.
• 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.
• 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.
• 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.
• 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-2024-04, Jun.
• Inna Abramova & John M. Barrios, 2025, "Financializing the Professions: The Rise of Private Equity in Accounting," NBER Working Papers, National Bureau of Economic Research, Inc, number 34575, Dec.
• Ivelina Chakalova, 2025, "Social Stock Exchanges: The Connecting Link Between Social Audit and Sustainable Development of Social Enterprises," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 119-139, October.
• Kiril Dimitrov, 2025, "The Impact of Digital Transformation on Auditing Practices in the Modern Economy," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 123-135, July.
• 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.
• 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, Sciendo, 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, Sciendo, 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.
• 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, University of National and World Economy, Institute for Economics and Politics, 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," Journal of 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," Journal of 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.