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Non-financial reporting and corporate governance: a conceptual framework

Sustainability Accounting, Management and Policy Journal, 2023
Purpose This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.
Dimes, Ruth, Molinari, Matteo
openaire   +2 more sources

Dynamic risk modeling in financial reporting: Conceptualizing predictive audit frameworks

International Journal of Frontline Research in Multidisciplinary Studies, 2022
Dynamic risk modeling in financial reporting has emerged as a transformative approach to enhance the accuracy, transparency, and reliability of audits in an increasingly complex financial environment. This study conceptualizes a predictive audit framework that integrates advanced technologies, such as machine learning (ML) and artificial intelligence ...
null Titilayo Deborah Olorunyomi   +2 more
openaire   +2 more sources

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