| This study addresses the question of how auditors contribute to the valuation process during corporate restructuring in Vietnam, by exploring their roles and challenges in emerging market...

| The research investigates the dynamics of internal audit effectiveness and the mediating effect of internal auditors’ ethical conduct. The impact of internal auditors' ethical conduct on the...

| This study aims to examine the factors affecting auditor performance in fraud risk judgment, specifically audit technology, task structure, and auditor competence. It explores the interaction...

| This study explores the interplay between auditor rotation and audit opinions in the developing economy of Kosovo. There is limited research investigating this dynamic within developing...