Multicenter audit of operating room staff compliance with the surgical safety checklist: a cross-sectional study from a low- and middle-income country by Sana J. Yaseen, Sari Taha, Abdulsalam Alkaiyat, Sa’ed H. Zyoud

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MODERN TRENDS IN ENVIRONMENTAL ACTIVITIES OF TRANSNATIONAL CORPORATIONS by E. Tolokonnikova

Subjects: “…environmental accounting and audit…”
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Can Digital Transformation and Governance Control Managerial Opportunistic Behavior in Earnings Management? by Venna Yolanda, Aria Farah Mita

Subjects: “…digital transformation; audit quality; board characteristics; earning management; governance.…”
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Permanence de l’auditeur et indépendance de l’audit ISO 14 001 : une étude exploratoire by Kouakou Dogui, Olivier Boiral

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A retrospective, single-centre safety audit of the Altis® single incision sling in the surgical treatment of female stress urinary incontinence by E. Collier, S. Housmans, F. Van der Aa

Subjects: “…Safety audit…”
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Secure and collaborative spectrum sensing scheme based on audit game by Yuntao WANG, Zhou SU, Qichao XU, Yiliang LIU, Haixia PENG, Hao LUAN

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Multi-party efficient audit mechanism for data integrity based on blockchain by Jiashun ZHOU, Na WANG, Xuehui DU

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Transformation of the regulation of liability for tax offenses in the Russian Federation by E. L. Gulkova, E. A. Pshenichnova

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Changes in Alcohol Consumption During and After the Covid-19 Pandemic From 2020 to 2023 in a Prospective Cohort of Italian Adults by Sonia Cerrai, Giulia Carreras, Filippo Monti, Chiara Stival, Alessandra Lugo, Cristina Bosetti, Silvia Biagioni, Tiziana Fanucchi, Giuseppe Gorini, Andrea Amerio, Luisa Mastrobattista, Claudia Mortali, Anna Odone, Sabrina Molinaro, Luc Smits, Silvano Gallus, the “Lost in Italy” and “Lost in Toscana” Study Investigators

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Innovative technologies for growing digital maturity in auditors by N. V. Ruban-Lazareva

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Indian Psychiatric Society multicentre study: Diagnostic patterns, comorbidity and prescription practices for patients with Dementia by CT Sudhir Kumar, Mathew Varghese, Venugopal Duddu, Sridhar Vaitheswaran, Shrikant Srivastava, KS Shaji, Sanju George, Narendra Kumar Singh, Nishant Goyal, Ajay Bakhla, S Shaji, Vikas Menon, Tajamul Hussain, Sandeep Grover, Aseem Mehra, Lokesh Kumar Singh, A Purushotham, Avinash Desousa, Nilesh Shah, Sagar Karia, I Anand, Shafana Afroon, Ritambhara Mehta, Gargi Kukreja, Dimple Dadarwala, KL Vidya, PT Sivakumar, Preeti Sinha, Shivashankar Reddy, Thomas Isaac, Mina Chandra

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Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals by Adalene Olivia Silvestre, Cristiano Machado Costa, Clóvis Antônio Kronbauer

Subjects: “…audit rotation…”
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AUDIT COMMITTEE’S ATTRIBUTES AND QUALITY OF FINANCIAL REPORTING ON LISTED CONSUMER GOODS FIRMS IN NIGERIA by Idris Kayode MUHAMMED, Ganiyu ABDULYAKEEN, Kate Theophilus AJIDE, Kolapo Olufemi OYALEKE

Subjects: “…Audit Committee…”
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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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The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable by Salwa Putri Zaqiani, Dani Sopian

Subjects: “…Competence of Auditors, Independence of Auditors, Ethics of Auditors, Quality of Audits, Internal Auditors…”
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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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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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