BOARD INDEPENDENCE, AUDIT QUALITY AND EARNINGS MANAGEMENT AMONG LISTED NON-FINANCIAL COMPANIES IN NIGERIA by Mohammed Ahmed, Mohammed Yabagi Ibrahim

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The influence of corporate governance elements on the disclosure of sustainability reporting by Gilbert Immanuel, Elfina Astrella Sambuaga

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Determinants of audit report lag: evidence from Indonesia's basic materials sector (2019-2022) by Conidia Asih Prastiwi, Ajeng Luthfiyatul Farida

Subjects: “…leverage, financial distress, tax risk, earnings volatility, audit report lag…”
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Navigating Auditing Risks in the Crypto Asset Landscape by Georgiana-Iulia LAZEA (TRIFA), Ovidiu-Constantin BUNGET, Anca-Diana BALAN, Mircea Stefan SOLOVASTRU

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Strategies for Achieving Audit Quality: The Big 4 Model by Mark Francis Ng

Subjects: “…auditing…”
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İç Denetimin Etkinliğini Arttırmada Yeminli Mali Müşavirlerin Rolü by Fehmi Karasioğlu, Derya Öztemiz

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On the excessive nature of the tax authority interim measures by A. V. Ilin

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BENFORD YASASI VE MUHASEBE MANİPÜLASYONLARI: ÖRNEK BİR UYGULAMA by Suat Kara, Şakir Sakarya, Pelin Özcan

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Delirium and Cognitive Screening in National Hip Fracture Registries: Scoping Review Protocol [version 2; peer review: 2 approved] by Pamela Hickey, Rose S. Penfold, Louise Brent, Niamh A. Merriman, Eithne Sexton, Tara Coughlan, Mary E. Walsh, Antony Johansen, Catherine Blake, Alasdair M. J. MacLullich, Andrew J. Hall, Cristina Ojeda-Thies

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Critical Analysis of Audit Committee Reporting in National Government Departments: The Case of South Africa by Tankiso Moloi

Subjects: “…audit committees…”
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Distributed audit causal consistency model based on biased stability by Junfeng TIAN, Qianyu YANG, Xiao Jitian

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Providing explanations by regional chambers of audit in matters relating to an application of provisions on public finances. Legal, practical and problematic issue by Kamil Krauschar

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The role and the influence of internal audit in the public sector by Vesić Tamara, Jevtić Dalibor

Subjects: “…internal audit…”
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Accountability of public officials in the French public administration by Miladinović-Bogavac Živanka M., Anđelković Jovana D., Milovanović Dragan M.

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Multi-ciphertext batch auditable decryption outsourcing SM9-HIBE key encapsulation mechanism by Kuan LIU, Jianting NING, Wei WU, Shengmin XU, Chao LIN

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Determinan niat auditor BPK RI untuk menggunakan teknologi audit berbasis analisis big data by Muhammad Mukhlish Haq, Hafiez Sofyani

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Reforming Real Estate Valuation for Financial Auditors With AI: An In-Depth Exploration of Current Methods and Future Directions by Silviu-Ionut BABTAN

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A Secure Data Sharing Model Utilizing Attribute-Based Signcryption in Blockchain Technology by Chaoyue Song, Lifeng Chen, Xuguang Wu, Yu Li

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Aggregated privacy-preserving auditing for cloud data integrity by Kai HE, Chuan-he HUANG, Xiao-mao WANG, Jing WANG, Jiao-li SHI

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EXTERNAL STATE FINANCIAL CONTROL IN THE REPUBLIC OF TUVA. PRIORITIES IN PLANNING CONTROL ACTIVITIES by V. K. Khomushku, M. R. Kara-Sal

Subjects: “…procedures of financial audit…”
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