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Keywords: Internal control objectives
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–35.
Published: 01 July 2026
...Emad Noureldeen; Karim Mahran; Tarek Abdelfattah; Ahmed A. Elamer Purpose This study investigates the role of auditor IT expertise in achieving internal control objectives within Chinese firms. By leveraging resource dependence theory, it examines how auditor IT expertise enhances...
