Purpose This paper aims to offer the first known synthesis of peer-reviewed literature on
trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining …

Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …

This paper aims to build a machine learning and a neural network model to detect the
probability of money laundering in banks. The paper's data came from a simulation of actual …

This study examines the association between internal control risk and audit fees under the
voluntary adopting regime of the Basic Standard of Enterprise Internal Control in China. We …

We investigate whether audit partners with multiple clients are able to complete their audits
in a timely fashion, an important but largely unexplored area of academic research. One …

Financial misconduct has come into the spotlight in recent years, causing market regulators
to increase the reach and severity of interventions. We show that at times the economic …

We explore how the concept of social capital is used and theorised in accounting research
by performing a structured literature review, and a critical analysis, of articles published in …

Purpose This paper aims to investigate the relationship between the strength of auditing and
reporting standards (SARS) and money laundering, and test whether the SARS moderates …

Purpose Audit hour reporting is rare internationally. Thus, to what extent shareholders have
the power to influence audit effort/hour demand is a question left unanswered. This study …

The present study investigates whether intellectual capital (IC) is related to audit fees and
financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The …