Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk
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 characte...
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| Principais autores: | , , , |
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| 格式: | Artigo |
| 語言: | Inglês |
| 出版: |
Elsevier
2025-09-01
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| 叢編: | Journal of Innovation & Knowledge |
| 主題: | |
| 在線閱讀: | http://www.sciencedirect.com/science/article/pii/S2444569X2500143X |
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