Results 211 to 220 of about 15,909,665 (276)

Moderate is the New Black: Shifts and Intersections in Saudi Arabia's Domestic and Foreign Policy

open access: yesGlobal Policy, EarlyView.
ABSTRACT The Kingdom of Saudi Arabia (KSA) is undergoing a period of intense changes. Its current stage of transformation has been led by Prince Mohammed bin Salman (MbS) since 2015, seeking to turn the Kingdom into a story of successful governance and one of the leading powers in the Middle East. In hardly understood yet very consequential ways, KSA's
Javier Bordón   +1 more
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
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

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

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