The relevance of the topic was due to the fact that in the context of economic instability, cash audit is becoming a key tool for monitoring the effectiveness of enterprise financial resources management, given their high liquidity and complexity of accounting. The aim of the study was to...

This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its implications for public finance governance and financial...

Internal control weaknesses influence audit fees and audit risk, making their remediation a crucial aspect of corporate governance. While prior research focuses on auditors, this study examines the corporate perspective, analyzing how the remediation of internal control weaknesses affects audit...

This paper examines the issuance and accuracy of going-concern audit opinions after China's auditing standards reform in 2016. We find that auditors are more likely to issue a going-concern opinion after the reform and Type II errors (retaining the false) decrease while Type I errors (discarding...

This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine Exchange (PEX). The study employs a content analysis approach to measure the extent of KAMs...

In comparison to numerous other ASEAN nations, Indonesia continues to be categorized as a country with a comparatively high number of fraud instances. To reduce future fraud cases, particularly in Indonesia, studies that keep concentrating on examining different aspects and techniques useful in...

Monitoring auditors through external inspections and assessments has become a significant driver of continuous improvement in the auditing profession. Surprisingly, there is a scarcity of research on how monitoring influences audit quality and the boundary conditions that may explain this...

To improve the usefulness of audit opinions, on 23 March 2021, the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit opinions. This paper selects Chinese A-share...

The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors...

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of...