ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Assessing the relationship between the hospital grading system and medical resource utilization: evidence from China. [PDF]
Jia W, Wu X.
europepmc +1 more source
Examining the financial and commercial literacy of Australian Indigenous small business owners
Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble +5 more
wiley +1 more source
The mediating effect of self-perceived aging on social capital and depression among Chinese community-dwelling older adult: a cross-sectional study. [PDF]
Ye Y +5 more
europepmc +1 more source
Global agricultural value chains and food prices
Abstract We study the relationship between the extent of participation in global agricultural value chains (GAVCs) and food prices at the country level. Using longitudinal data on a sample of 138 countries for the period 2000–2015 and a shift‐share instrumental variable design, we study how the extent of a country's participation in GAVCs in a given ...
Bernhard Dalheimer, Marc F. Bellemare
wiley +1 more source
Farm scale on the transformation of agricultural mechanization services:Evidence from China. [PDF]
Zheng Q, Liu J.
europepmc +1 more source
Abstract Alcohol policy liberalization is a contentious issue in the United States, including debates over whether grocery stores should be allowed to sell wine. This issue reflects a dilemma between accommodating consumer convenience, promoting wine industry growth, and generating tax revenue, versus concerns about potential harm to liquor stores ...
Jiayu Sun +3 more
wiley +1 more source
Bridging the digital health divide: digital endowment, informal social participation, and health inequality among older adults. [PDF]
Cui Y, Bao H, Wen K, Wen H.
europepmc +1 more source
Lung V5 and the planning target volume/lung volume ratio were identified as independent dosimetric risk factors for clinically significant radiation pneumonitis following moderately hypofractionated radiotherapy for lung cancer. Maintaining V5 < 35% may help mitigate this risk in clinical practice.
YuanYou Yang +3 more
wiley +1 more source
Improving the Delivery of Brain Health Care to All. Keeping our Eye on the Main Prize in an Era of Emerging Anti-Amyloid Therapies. [PDF]
Montero-Odasso M, Lee L, Hogan DB.
europepmc +1 more source

