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...

Paper's objectives: The main purpose of the article was to identify the level of concentration on the market of audit services provided to public companies listed on the Warsaw Stock Exchange. The additional aim of the article was to identify the level of rotation among companies providing audit...

Purpose: This article evaluated the decline of registered auditors (RAs) and its impact on the future of the assurance industry in South Africa. Auditors play a critical role in ensuring the transparency, trust, and credibility of financial statements. The decrease in the number of registered...

Artificial intelligence (AI) and machine learning (ML) are reshaping financial auditing by enabling greater efficiency, precision, and risk detection. Leveraging the U.S. Securities and Exchange Commission (SEC) Financial Statement Data Sets for the fiscal year 2024, a dual-model framework...

This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score. The independent variables examined comprise six key audit...

This study investigates the impact of environmental, social, and governance (ESG) performance on the cost of capital, using a sample of 406 non-financial companies in the United Kingdom from 2014 to 2023. We examined how ESG performance and audit quality influence the cost of equity (CoE), cost...

This paper examines whether and how national audits affect local fiscal transparency in China. Using panel data from 30 provinces between 2009 and 2018, we find that national audits significantly improve local fiscal transparency after controlling for various economic and institutional factors....

Credit Default Swap (CDS) trading alters equilibrium interactive monitoring of external corporate monitors due to a possible change in private lenders' incentive to monitor client firms. This study explores how audit fees change in response to CDS trade initiation on client firms and how this...

This study examines the impact of banks' environmental, social, and governance (ESG) disclosure assurance (BEDA) on borrowing enterprises' ESG performance to investigate China's bank-enterprise loan relationships. Using manually collected bank loan relationship data and financial data of Chinese...

This study aims to provide an overview of blockchain technology (BT) adoption within the auditing domain. It focuses on three stages of BT adoption, i.e. pre-implementation, implementation and post-implementation.Of the 2,610 initial sources, we selected and analyzed 63 relevant articles from...

We have identified four strategic goals to be achieved by 2030 that will help us to fulfil our vision and mission of contributing to a more resilient and sustainable Union that delivers results for its citizens.

The environment in which we operate is complex and competitive, characterised by volatility and uncertainty in the medium term. As we look ahead to the period from 2026 to 2030, several key challenges appear at this moment before the EU.

Ensuring effective governance of local budgets is critical for public service delivery and sustainable development. Public audit institutions-including internal auditors and independent supreme audit bodies-are hypothesized to enhance local budget effectiveness by promoting transparency,...