Latest Research in Auditing, Earnings Management, Governance

Top Research Topics in Auditing, Earnings Management, Governance

• Auditing, Earnings Management, Governance — 35 papers
• Public Policy and Administration Research — 4 papers
• Agricultural and Financial Auditing — 3 papers
• Financial Reporting and XBRL — 3 papers
• Chemistry Education and Research — 2 papers
• Ethics and Social Impacts of AI — 2 papers
• Financial Literacy and Behavior — 2 papers
• Innovations and Analysis in Business and Education — 2 papers
• Corporate Taxation and Avoidance — 2 papers
• Crime, Illicit Activities, and Governance — 1 papers

Highest-Cited Papers

1. IAS 8 (ACCOUNTING POLICY, ERRORS & ESTIMATES) AND FINANCIAL REPORTING QUALITY OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA
2. Digital transformation in Supreme Audit Institutions: an exploratory analysis of the Napoleonic model in the European Union
3. INTEGRATING INTERNAL AUDIT RESULTS INTO MANAGEMENT DECISIONS AND IMPROVING THE EFFECTIVENESS ASSESSMENT SYSTEM
4. The Relationship Between Internal Control and Fraud Detection in Organizations
5. INTEGRATING INTERNAL AUDIT RESULTS INTO MANAGEMENT DECISIONS AND IMPROVING THE EFFECTIVENESS ASSESSMENT SYSTEM
6. The Determinants of Auditor Communication and Its Consequences for Audit Effort
7. The Relationship Between Internal Control and Fraud Detection in Organizations
8. Internal Audit's Organizational Status and Budget Management: A Double‐Edged Sword Analysis
9. Forensic-Auditing Capabilities and Self-Reported Recognition of Suspicious Money-Laundering Indicators Among Accounting Professionals in Peru: A Structural and Explainable Machine-Learning Study
10. Evaluating business students’ technical competence and professional skills development in business education
11. Artificial intelligence and accounting task performance in public sector institutions through the mediating role of ethical issues in Palestine and Jordan
12. Discretionary Provisions as Accounting-Based Capital Buffers: Evidence from Modified Audit Opinions in the Turkish Banking Sector
13. Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria
14. Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria
15. A nonlinear association between positive abnormal audit fees and financial reporting quality: empirical evidence from the banking industry
16. Audit quality climate in African supreme audit institutions
17. Audit Silence and the Capacity Trap
18. The Influence of Auditee and Auditor Factors on Audit report lag: The Moderating Role of Foreign Accounting Firm Reputation During the Covid-19 Pandemic
19. The Effect Of Forensic Auditing On Public Sector Fraud Prevention
20. The Effect Of Forensic Auditing On Public Sector Fraud Prevention