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Keywords: R&D investment
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2024) 39 (7): 799–820.
Published: 14 October 2024
... Emerald Publishing Limited Licensed re-use rights only Audit digitalization (AD) Green innovation (GP) Government auditing R&D investment Textual analysis M4 M42 Strengthening auditing power in green development through digitalization is critical for the world’s digital...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (5): 659–684.
Published: 07 March 2023
...Seunghee Yang; Wonsuk Ha Purpose Despite the importance of research and development (R&D), information on its value is not readily available to managers. This study aims to explore the role of common auditors, who audit multiple peer firms in the product market, in clients’ R&D investment...
