..., as the authors delineate the terms “SME” and “LCE” and present a comparison of the requirements for statutory audits in the EU member states. The main section is rather normative, as the study provides a concise EU-wide comparative analysis of all national auditing standards for small companies and the ISA...

... and the integration of qualitative methods alongside quantitative ones. Mohammad Salem Oudat can be contacted at: drmohammad.o@uaqu.ac.ae © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Shariah compliance Corporate governance Auditing standards...

..., the findings suggest that an increased litigious environment, compliance with developed markets’ regulations, auditor regulatory sanctions and improved local accounting and auditing standards are highly significant consequences of foreign investment inflows. The findings indicate that more emphasis has been...