... learning, big data analytics and blockchain significantly enhance fraud detection and audit quality. However, their effectiveness is contingent upon strong corporate governance and ethical standards. Board oversight, auditor independence and forensic auditing play vital roles in mitigating fraud risks...

...Maali Kachouri; Ines Ben Jazia Purpose This paper investigates the relationship between sustainability performance, audit quality and managerial entrenchment. Specifically, this paper aims to empirically examine the moderating role of managerial entrenchment on the relationship between...