Our article explores the economic activities of households operating in Yemen's protracted conflict. We examine the growth and maturation of what we call the "Functional Economy" in Yemen, in which Yemenis engage in economic transactions away from standard regulatory bodies through agreements of...

As audit technology becomes more widespread, practice and academia are raising concerns about the costs and benefits of these technologies. We examine how internal auditors use technology‐based audit techniques (TBATs) and how TBATs impact the efficiency and effectiveness of their audits. We...

ChatGPT frequently appears in the media, with many predicting significant disruptions, especially in the fields of accounting and auditing. Yet research has demonstrated relatively poor performance of ChatGPT on student assessment questions. We extend this research to examine whether more recent...