Issues

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns

Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values

AI-based audit of fuzzy front end innovation using ISO56002

Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective

Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan

Economic policy uncertainty and audit effort: evidence from audit hours