This study provides a holistic and systematic review of the literature on the utilization of
artificial intelligence (AI) in the banking sector since 2005. In this study, the authors …

Corporate bankruptcy and financial distress prediction is a topic of interest for a variety of
stakeholders, including businesses, financial institutions, investors, regulatory bodies …

This study aims to review the existing literature on audit and tax in the context of emerging
technologies, besides providing future research agenda. A meta literature approach by …

Purpose This study examines the effect of non-financial variables related to governance on
the accuracy of financial distress prediction among Egyptian listed small and medium-sized …

Purpose This paper aims to review the performance of corporate governance practices in
Malaysia from the beginning of the 21st century until recently. This paper also highlights the …

Research Question: This paper aims to answer whether the Key Audit Matters (KAMs)
Signaling Corporate Bankruptcy and investigate auditor responsibility versus the lack of …

El objetivo de este artículo es evaluar críticamente los principales puntos débiles asociados
a las limitaciones de los estudios de investigación sobre predicción de quiebras financieras …

We examine whether expanded audit report (EAR) disclosures classified as the audit
opinion, going concern uncertainty paragraphs (GCUPs), emphasis of matter paragraphs …

Audit reports represent the only information stakeholders have about conducted audits and
they are a key instrument used in economic and financial decisions. Improving audit reports …

This study examines the usefulness of new expanded audit report key audit matters (KAM)
disclosures in assessing the level of financial distress present at a client firm. Using six years …