研究论文
Digital transformation and corporate audit risk: Mediating effects of auditor behavior
Lu Zhang, Sophee Sulong bin Balia
Universiti Malaysia Sarawak Anhui Finance & Trade Vocational College
来源Finance research letters
年份2024
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学术脉络
学科主题
经济 / 管理Auditing, Earnings Management, Governance
Corporate Governance and Financial Management · Digital Economy and Transformation
参考文献 33
The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities*
被引 105Jere R. Francis, Inder K. Khurana, Xiumin Martin · Contemporary Accounting Research · 2010
Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment
被引 58VIVIEN A. BEATTIE, Stella Fearnley, Tony Hines · Accounting and Business Research · 2012
Dynamic capabilities and strategic management
被引 33,039David J. Teece, Gary Paul Pisano, Amy Shuen · Strategic Management Journal · 1997
此处列出前 3 条
引用本文 14
Tax digitization and earnings management
被引 13Qiao Zhao, Wangqing Wang · International Review of Economics & Finance · 2025
The Relationship Between Digital Transformation and Audit Quality in Emerging Economies: Do Audit Committee Characteristics Matter?
被引 2Mohamed Fawzy Elsayed, Osama Abouelela · Journal of risk and financial management · 2026
Digital Competencies for a FinTech-Driven Accounting Profession: A Systematic Literature Review
被引 2Saiphit Satjawisate, Kanitsorn Suriyapaiboonwattana, Alisara Saramolee · Informatics · 2025
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