From an Internal Audit perspective, the integration of Artificial Intelligence (AI) into credit risk modelling through Machine Learning (ML) algorithms presents significant challenges due to the complexity and multidimensional nature of these models. While AI enhances predictive performance and...

We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...

Corporate online sales data are embedded with high informational value. Focusing on auditors who are concerned about information quality, this paper systematically tests the governance effect of releasing third-party online sales data on audit quality. Using the first aggregate release of online...

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

Intangible assets have emerged as a critical asset for modern businesses, particularly small and medium enterprises (SMEs), often surpassing the value of physical assets. Intangible assets include intellectual property, know-how, vendor and suppliers' information, customer lists and price...

Intangible assets have emerged as a critical asset for modern businesses, particularly small and medium enterprises (SMEs), often surpassing the value of physical assets. Intangible assets include intellectual property, know-how, vendor and suppliers' information, customer lists and price...

Software IP Auditing is a comprehensive review of a company's software-related intellectual property assets. It involves assessing the company's software code, third-party libraries, open-source components, and other software-related materials to identify potential Intellectual Property risks...

Software IP Auditing is a comprehensive review of a company's software-related intellectual property assets. It involves assessing the company's software code, third-party libraries, open-source components, and other software-related materials to identify potential Intellectual Property risks...

This study introduces Members of the European Parliament to the different estimates of the level of error affecting EU expenditure in cohesion policy. It explains how the European Commission calculates the estimated 'risk at payment' and 'risk at closure', how the European Court of Auditors...

This study introduces Members of the European Parliament to the different estimates of the level of error affecting EU expenditure in cohesion policy. It explains how the European Commission calculates the estimated 'risk at payment' and 'risk at closure', how the European Court of Auditors...

This paper examines the impact of audit quality and internal corporate governance mechanisms on segment disclosure. It uses manual content analysis to measure the levels of disclosure for a sample of Egyptian-listed companies from 2015 to 2023. It provides evidence that audit quality, joint...

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 provides evidence on the performance and labor market trajectories of sell-side equity analysts with prior experience or education in accounting. Analysts with work experience in accounting issue both more accurate earnings per share (EPS) forecasts and more profitable sell...

The tourism and hospitality sector are a key driver of Sub-Saharan Africa's economic growth, and a major source of foreign reserves and jobs: the sector has the potential to add 168 billion dollars in domestic revenue and foreign exchange, to strengthen supply chains, and to create over 18...

This study examines the mean difference and the indirect relationship between earnings management (measured by discretionary accruals) and audit fees. It spans the period from 2005 to 2020 for four countries in two pairs, namely Italy and Spain, and Germany and France. The investigation...

We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that...

It is well-known that failing to achieve key organizational goals may pressure managers to commit fraud, but can it be a facilitating factor in cartel formation as well? The purpose of this study is to understand if firms known to have been in a cartel were under financial stress in the period...

The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...