This study models the auditor-client relationship as a strategic game shaped by two-sided information asymmetry and examines how this structure influences key audit outcomes, namely audit delay and audit fees, in Türkiye. Using a game-theoretic framework complemented by empirical analysis, the...

In knowledge-intensive professions such as auditing, positive workplace relationships are essential to effective performance. Yet, the specific mechanisms through which ethical leadership encourages critical, collaborative behaviours, such as knowledge sharing, remain underexplored. This study...

This paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.The research explores how attributes such as CEO education, compensation, age and duality influence this corporate...

Millions of parents across Europe use mobile baby-tracking applications. These digital aides generate intimate data sets by accessing sensitive information about (un)born babies, pregnancies, and family caregiving routines. Crucially, the tracking infrastructures embedded in these apps enable...

Purpose - This study examines the determinants affecting the adoption of blockchain technology in Jordanian audit businesses, emphasizing age disparities among auditors. This study significantly contributes by analyzing generational differences in blockchain technology (BCT) uptake, offering...