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Keywords: Disruptive Technology
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (2): 883–929.
Published: 11 April 2024
...Marwa Elnahass; Xinrui Jia; Louise Crawford Purpose This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent...
