Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

Name: Work Video:
Duration: 3 min 30 s
Ross L. Watts; Jerold L. Zimmerman
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3043], 'in': [164, 185, 276, 475, 524, 735, 873, 889, 909, 973, 1107, 1188, 1263, 1456, 1682, 1773, 1840, 1942, 2219, 2324, 2522, 2629, 2640, 2671, 2765, 2804, 2858, 2879, 2900, 2927, 3114, 3185, 3205, 3285, 3304, 3316], 'International': [165, 278, 303, 401, 457, 502, 930, 975, 1196, 1219, 1266, 1376, 1378, 1585, 1687, 1846, 1947, 2215, 2268, 2320, 2363, 2478, 2676, 2767], 'Finance': [168, 1027, 1199, 1353, 1918, 2430, 2680, 2707, 2984], '62': [169, 324, 716], '(Dec': [170, 784, 1029, 1063, 2116, 2148, 2435, 2965, 2987, 3013], '2022):': [171, 193, 308, 360, 464, 485, 511, 533, 645, 696, 809, 914, 938, 960, 982, 1006, 1177], '101715.https://doi.org/10.1016/j.ribaf.2022.101715Zahid': [172], 'Riaz,': [173], 'Pradeep': [174], 'Ray,': [175], 'Sangeeta': [176], 'Ray': [177], 'impact': [179, 649, 3297], 'digitalisation': [181], 'corporate': [183, 568, 1128, 2063, 2302], 'governance': [184, 208, 290, 569, 702, 875, 2064, 2303, 3104], 'Australia,': [186], '152': [191], '(Nov': [192, 751, 1512, 1537, 1635, 1870, 1891, 2223, 2293, 2355, 3071, 3119, 3192, 3245, 3348], '410–424.https://doi.org/10.1016/j.jbusres.2022.07.006Mariem': [194], 'Ben': [195, 2199], 'Abdallah,': [196], 'Slah': [197], 'Bahloul': [198], 'Further': [199, 2263], 'evidence': [200, 573, 774, 881, 1053, 2240, 2264, 2312, 2448, 2592, 2668, 3277], 'effect': [203, 620, 1134, 2412], 'financial': [205, 274, 655, 2783, 2920], 'performance': [206, 275, 2202], 'Islamic': [211, 1189, 1264, 1908, 1939, 1943], "banks'": [212], 'disclosure,': [213], 'Asian': [214, 2564, 3087], 'Accounting': [217, 258, 322, 356, 404, 427, 481, 528, 579, 639, 715, 747, 780, 888, 908, 955, 1093, 1116, 1172, 1245, 1273, 1324, 1404, 1419, 1487, 1508, 1533, 1631, 1760, 1784, 1811, 1866, 1887, 1970, 1990, 2144, 2188, 2288, 2366, 2432, 2456, 2502, 2536, 2628, 2653, 2735, 2982, 3042, 3090, 3113, 3143, 3284], '15': [219], '2022).https://doi.org/10.1108/AJAR-09-2021-0156Simone': [221], 'Terzani,': [222], 'Teresa': [223], 'Turzo': [224], 'Does': [225, 540, 699, 763, 994, 1041, 1723, 1751, 2409], 'religiosity': [226], 'lead': [227], 'sustainability': [229, 951, 1368, 3275], 'reporting': [230, 1046, 1941, 2643], 'assurance?': [231], 'European': [234, 355, 803, 2131], 'companies,': [235, 421], 'Meditari': [236, 377], 'Accountancy': [237, 378], '31': [239], '2022).https://doi.org/10.1108/MEDAR-02-2022-1587XU': [241], 'JIANG,': [242], 'BAOHUA': [243], 'XIN,': [244], 'YAN': [245], 'XIONG': [246], 'Value': [248, 1418, 1421, 2519, 2524], 'Mandatory': [250, 1800, 3211, 3363], 'Certification:': [251], 'A': [252, 444, 602, 2069, 2093, 2473, 2828, 2885, 2976, 3215], 'Real': [253, 2359, 2532], 'Effects': [254, 1827, 2360, 2609, 3361], 'Perspective,': [255], '2022).https://doi.org/10.1111/1475-679X.12460Paolo': [261], 'Roffia,': [262], 'Virginia': [263], 'Simón-Moya,': [264], 'Javier': [265], 'Sendra': [266], 'García': [267], 'Board': [268, 1124, 3254], 'director': [270], 'attributes:': [271], 'effects': [272], 'SMEs,': [277], 'Entrepreneurship': [279], '18,': [283, 1061], 'no.33': [284, 583, 1004, 1225, 1248, 1275, 2273, 2459, 2505, 2656, 3319, 3347], '(Jan': [285, 510, 862, 913, 937, 959, 1764, 2008, 2030, 2052, 2084, 2136, 2540, 2872, 2896, 2909, 2937], '2021):': [286, 431, 585, 611, 752, 785, 832, 895, 1030, 1064, 1098, 1121, 1147, 1227, 1250, 1301, 1356, 1385, 1409, 1473, 1492, 1592, 1612, 1672, 1747, 1765, 1853, 1921, 1975, 1995, 2085, 2117, 2137, 2461], '1141–1172.https://doi.org/10.1007/s11365-020-00715-5Warren': [287], 'Maroun': [288, 517, 1517, 1676, 2375, 2638, 2827], 'Corporate': [289, 300, 411, 1138, 2001, 2104, 2212, 2317, 2833, 2931, 3103], 'use': [293], 'external': [295, 651, 989, 1042], 'assurance': [296, 797, 1043], 'integrated': [298, 799, 2642], 'reports,': [299, 952], 'Governance:': [301, 686, 2213, 2318, 3357], 'An': [302, 518, 1193, 1423, 2924], 'Review': [304, 320, 348, 357, 458, 529, 668, 781, 931, 956, 1117, 1509, 1534, 1743, 1812, 1914, 2109, 2367, 2427, 2537, 2654, 2960, 2980, 3088, 3164], '30,': [305, 2538], 'no.55': [306, 1610, 2369, 2570, 2682, 3045, 3244], '(Feb': [307, 532, 808, 1146, 1920, 2633, 2773, 2794, 3170], '584–607.https://doi.org/10.1111/corg.12430Jordan': [309], 'Schoenfeld': [310, 2898], 'Cyber': [311], 'risk': [312, 449, 1186, 1261, 2922, 3106], 'voluntary': [314], 'Service': [315], 'Organization': [316], 'Control': [317, 2934, 3010], '(SOC)': [318], 'audits,': [319], 'Studies': [323, 1173, 1223, 1971, 1991, 2457, 2963, 3167], '(Aug': [325, 359, 381, 610, 1097, 1300, 1671, 1788, 1955, 2247, 2401], '2022).https://doi.org/10.1007/s11142-022-09713-0Vlad-Andrei': [326], 'Porumb,': [327], 'Yasemin': [328], 'Zengin-Karaibrahimoglu,': [329], 'Shuo': [330], 'Gerald': [332], 'J.': [333, 1066, 1307, 2746], 'Lobo': [334], 'Save': [335], 'Money': [336, 3008], 'Lose': [338], 'Money?': [339], 'Implications': [340, 1557, 2283], 'Opting': [342], 'Out': [343], 'a': [345, 350, 497, 657, 1622, 2020, 2786, 2889, 3310], 'Voluntary': [346, 1367, 2550], 'Firm’s': [351], 'Cost': [352, 2974], 'Debt*,': [354], '91': [358], '1–26.https://doi.org/10.1080/09638180.2022.2087706Abiot': [361], 'Tessema,': [362], 'Heba': [363], 'Abou-El-Sood': [364], 'rotation,': [366], 'information': [367, 2666], 'asymmetry': [368], 'role': [371, 472], 'political': [373, 2163, 2663], 'connections:': [374], 'international': [375, 1194], 'evidence,': [376, 802, 1267, 1320, 1377, 3110], '5': [380], '2022).https://doi.org/10.1108/MEDAR-03-2021-1226Rong-Ruey': [382], 'Duh,': [383], 'Ferdinand': [384], 'A.': [385, 1010, 1648, 2054, 2057, 2252], 'Gul,': [386], 'Audrey': [387], 'Wen-Hsin': [388], 'Hsu': [389], 'Auditors’': [390, 2340, 3054, 3336], 'Religious': [391], 'Beliefs': [392], 'Quality:': [395, 1293], 'Taiwan,': [399], '70': [405], '(Jul': [406, 430, 463, 1204, 1355], '2022).https://doi.org/10.1142/S1094406022500135Souhir': [407], 'Abid,': [408], 'Saîda': [409], 'Dammak': [410], 'social': [412, 1129, 1940], 'responsibility': [413, 1130], 'tax': [415], 'avoidance:': [416], 'case': [418], 'French': [420], 'Financial': [424, 460, 712, 1059, 1222, 1270, 1563, 2497, 2962, 3166, 3206], 'Reporting': [425, 713, 1271, 1564, 2498, 2752, 2950, 3207], '20,': [428, 829, 2326], 'no.3/43/4': [429], '618–638.https://doi.org/10.1108/JFRA-04-2020-0119Awad': [432], 'Elsayed': [433], 'Awad': [434], 'Ibrahim,': [435], 'Khaled': [436, 760, 1182, 1255, 3101], 'Hussainey,': [437], 'Tasawar': [438], 'Nawaz,': [439], 'Collins': [440], 'Ntim,': [441], 'Ahmed': [442, 563, 870], 'Elamer': [443], 'systematic': [445], 'literature': [446, 3311], 'review': [447, 658], 'disclosure': [450, 1187, 1262, 2310, 3107, 3303], 'research:': [451], 'State-of-the-art': [452], 'future': [454, 665], 'research': [455], 'agenda,': [456], 'Analysis': [461], '82': [462], '102217.https://doi.org/10.1016/j.irfa.2022.102217Ron': [465], 'Baker': [466], 'Accounts': [467], 'Backwoods:': [470], 'an': [476, 736, 776, 852, 883, 1529, 1738, 2641, 2647, 3279], 'early': [477], 'Upper': [478], 'Canada': [479], 'settlement,': [480], 'History': [482], '14': [483], '(Jun': [484, 584, 894, 1005, 1120, 1176, 1226, 1408, 1472, 1565, 1591, 1974, 1994, 2192, 2274, 2484, 2844], '103237322210956.https://doi.org/10.1177/10323732221095601Asif': [486], 'M.': [487, 1072, 2334], 'Huq,': [488], 'Fredrik': [489], 'Hartwig,': [490], 'Niklas': [491], 'Rudholm': [492], 'Do': [493, 792, 1257, 1392, 1480, 1497, 3197, 3330], 'audited': [494], 'firms': [495, 1165, 2261, 2417, 2585], 'have': [496], 'lower': [498], 'cost': [499, 1373, 1624, 2205], 'debt?,': [501], 'Disclosure': [505, 566, 731, 2121, 2695, 2971, 3364], 'Governance': [507, 1000, 2105], '19,': [508, 911, 1274], 'no.22': [509, 531, 609, 783, 1383, 1407, 1430, 1490, 1511, 1536, 1634, 1670, 1814, 2354, 2434, 2483, 2539, 2632, 2740, 2936, 3191], '153–175.https://doi.org/10.1057/s41310-021-00133-1Thomas': [512], 'Gutmayer,': [513], 'Dannielle': [514], 'Cerbone,': [515, 2636], 'Warren': [516, 1516, 1675, 2374, 2637], 'Evaluation': [519], 'Model': [522, 2830, 2891], 'Disclosures': [523], 'Integrated': [525], 'Reports,': [526, 1021], 'Australian': [527, 1507, 1532, 2531, 2535], '32,': [530, 3168], '220–237.https://doi.org/10.1111/auar.12367Xingqiang': [534], 'Du,': [535], 'Liang': [536, 3324], 'Xiao,': [537, 940, 3325], 'Yingjie': [538], 'Du': [539], 'CEO–Auditor': [541], 'Dialect': [542], 'Connectedness': [543], 'Trigger': [544], 'Opinion': [546], 'Shopping?': [547], 'Ethics': [554, 2352, 2841, 3345], '28': [555], '(May': [556, 644, 2460, 2506, 2571, 2600, 2657], '2022).https://doi.org/10.1007/s10551-022-05126-wMohamed': [557], 'S.': [558], 'El-Deeb,': [559], 'Yasser': [560], 'T.': [561, 721], 'Halim,': [562], 'F.': [564, 2851], 'Elbayoumi': [565], 'tone,': [567], 'value:': [572], 'Egypt,': [575], 'Asia-Pacific': [576, 1321, 3140], '29,': [582], '793–814.https://doi.org/10.1080/16081625.2021.1934708Preeti': [586], 'Choudhary,': [587], 'Allison': [588], 'Koester,': [589], 'Robert': [590, 1767, 2037, 2776], 'Pawlewicz': [591], 'Tax': [592, 598, 1662], 'Non-Audit': [593], 'Services': [594], 'Client': [596], 'Income': [597], 'Estimation': [599], 'Error,': [600], 'AUDITING:': [601, 3214], 'Practice': [605, 3218], '41,': [608], '113–139.https://doi.org/10.2308/AJPT-2020-071Melissa': [612], 'Carlisle,': [613], 'Wei': [614, 1443, 1857], 'Yu,': [615], 'Bryan': [616], 'K.': [617, 2154, 2177], 'Church': [618], 'small': [622, 927], 'firms’': [624, 654], 'failure': [625], 'remediate': [627], 'PCAOB’s': [629], 'quality': [630, 1839, 2210, 2721], 'control': [631], 'criticisms': [632], 'market': [635], 'segmentation,': [636], 'Public': [641, 2015, 2040, 2165, 2737, 2947], 'Policy': [642, 2738], '32': [643, 2964], '106989.https://doi.org/10.1016/j.jaccpubpol.2022.106989Patrick': [646], 'Velte': [647], 'auditors': [652, 2588], 'restatements:': [656], 'archival': [660], 'studies': [661], 'implications': [663], 'research,': [666, 2285], 'Quarterly': [669, 1913], '95': [670], '(Apr': [671, 1431, 1611, 1815, 2683], '2022).https://doi.org/10.1007/s11301-022-00264-xImen': [672], 'Fakhfakh,': [673], 'Anis': [674], 'Jarboui': [675], 'Relationship': [679, 1458], 'between': [680, 819, 1459, 2301, 3134], 'Risk': [682, 685, 906, 1080, 2120], 'Assessment': [683], 'Tunisia,': [689], 'African': [692, 1702, 1706, 2315], '7': [694], '(Mar': [695, 717, 981, 1249, 1329, 1384, 1491, 1715, 1746, 1852, 2709, 2741, 3223], '1–16.https://doi.org/10.1080/15228916.2022.2031726Murat': [697], 'Ocak': [698], 'matter': [703, 3301], 'quality?': [706, 1051, 1735], 'Turkey,': [709], '2022).https://doi.org/10.1108/JFRA-09-2021-0274THOMAS': [718], 'BOURVEAU,': [719], 'EMMANUEL': [720], 'DE': [722], 'GEORGE,': [723], 'ATIF': [724], 'ELLAHIE,': [725], 'DANIELE': [726], 'MACCIOCCHI': [727], 'Role': [729, 1449], 'Information': [733, 1667], 'Intermediaries': [734], 'Unregulated': [737], 'Capital': [738, 1774, 3032], 'Market:': [739], 'Initial': [742], 'Coin': [743], 'Offerings,': [744], '60,': [749], '129–167.https://doi.org/10.1111/1475-679X.12404Saeed': [753], 'Rabea': [754], 'Baatwah,': [755], 'Waddah': [756], 'Kamal': [757, 3248], 'Hassan': [758, 1935, 3249], 'Omer,': [759, 3250], 'Salmen': [761], 'Aljaaidi': [762], 'expertise': [765, 1836], 'outsourced': [767], 'IAF': [768], 'providers': [769], 'affect': [770, 1260, 1395], 'efficiency?': [772], 'Empirical': [773, 1052, 1465], 'emerging': [777, 884, 1739, 3280], 'market,': [778, 885, 1740], 'Pacific': [779], '34,': [782, 2190], '249–273.https://doi.org/10.1108/PAR-04-2021-0044Jannik': [786], 'Gerwanski,': [787], 'Patrick': [788], 'Velte,': [789, 3293], 'Mario': [790], 'Mechtel': [791], 'nonprofessional': [793], 'investors': [794], 'value': [795], 'reports?': [800], 'Exploratory': [801], '40,': [806], '103–126.https://doi.org/10.1016/j.emj.2021.03.003Jalil': [810], 'Khaksar,': [811], 'Mahdi': [812], 'Salehi,': [813, 2990], 'Mahmoud': [814], 'Lari': [815], 'DashtBayaz': [816], 'relationship': [818, 3133], 'characteristics': [821, 2099], 'fraud': [823], 'detection,': [824], 'Facilities': [827], '(Oct': [831, 2169, 2328, 2370, 2824, 3093, 3148, 3266], '79–101.https://doi.org/10.1108/JFM-02-2021-0024Michael': [833], 'Kend,': [834], 'Lan': [835], 'Anh': [836], 'Nguyen': [837], 'Key': [838, 2611], 'risks': [840], 'procedures': [843], 'during': [844], 'initial': [846], 'year': [847], 'COVID-19': [850], 'pandemic:': [851], 'analysis': [853, 2926], '2019-2020,': [857], 'Managerial': [858, 2595, 2679, 3187, 3261], 'Auditing': [859, 978, 1025, 1381, 1587, 1688, 1782, 1848, 2042, 2271, 2395, 2481, 2596, 2705, 2770, 2899, 3188, 3262], '29': [861, 2051], '2022).https://doi.org/10.1108/MAJ-07-2021-3225Belal': [863], 'Ali': [864, 1718, 3252], 'Abdulraheem': [865], 'Ghaleb,': [866], 'Hasnah': [867, 3177], 'Kamardin,': [868], 'Abdulwahid': [869, 2056], 'Hashed': [871], 'Investment': [872, 1056, 2623, 2697], 'outside': [874], 'monitoring': [876, 2411, 3259], 'real': [878], 'earnings': [879], 'management:': [880], 'Emerging': [890, 3115, 3286], 'Economies': [891, 3116, 3287], '12,': [892, 1298], '52–76.https://doi.org/10.1108/JAEE-08-2020-0203Véronique': [896], 'Weber,': [897], 'Anke': [898], 'Müßig': [899], 'Strategy': [904], 'Disclosure,': [907], 'Europe': [910, 2630], '190–225.https://doi.org/10.1080/17449480.2021.2018473Stefan': [915], 'Sundgren,': [916], 'Irina': [917], 'Alexeyeva': [918], 'Entrepreneurs’': [919], 'legal': [920], 'infractions': [921], 'hidden': [923], 'information:': [924], 'business': [928, 1731], 'bankruptcies,': [929], '51': [936], '106044.https://doi.org/10.1016/j.irle.2021.106044Xinning': [939], 'Greg': [941], 'Shailer': [942], 'Stakeholders’': [943], 'perceptions': [944], 'factors': [946], 'affecting': [947], 'credibility': [949], 'British': [954, 2652], '54,': [957], '101002.https://doi.org/10.1016/j.bar.2021.101002Amir': [961], 'Ghandar': [962], 'When': [963], 'no': [964], 'one': [965], 'is': [966, 2280], 'watching:': [967], 'Reflections': [968], 'trust': [970], 'transparency': [972], 'auditing,': [974], '37–40.https://doi.org/10.1111/ijau.12261Sandra': [983], 'Alves,': [984], 'Cecília': [985], 'Carmo': [986], 'committee,': [988], 'conservatism:': [993], 'company’s': [995], 'growth': [996], 'matter?,': [997, 2211], 'Regulation': [1002, 1753, 3354], '11,': [1003, 3069], '17–27.https://doi.org/10.22495/jgrv11i3art2Karel': [1007], 'Hrazdil,': [1008, 2250], 'Dan': [1009, 2251], 'Simunic,': [1011, 2253], 'Nattavut': [1012, 2254], 'Suwanyangyuan': [1013, 2255], 'Auditor': [1014, 1311, 1883, 2233, 3082], 'Choice': [1015, 2166], 'Informativeness': [1018], '10-K': [1020], 'Accounting,': [1024, 1586, 1847, 2394, 2704, 2789], '72': [1028, 2708], '0148558X2110624.https://doi.org/10.1177/0148558X211062430Oleh': [1031], 'Pasko,': [1032], 'Kostiantyn': [1035], 'Bezverkhyi,': [1036], 'Dmytro': [1037], 'Nikytenko,': [1038], 'Lyudmyla': [1039], 'Khromushyna': [1040], 'CSR': [1045, 2201], 'contribute': [1047], 'its': [1049], 'higher': [1050], 'Innovations': [1060], 'no.44': [1062, 1096, 1175, 1203, 1328, 2191, 3092, 3118, 3222, 3265], '309–325.https://doi.org/10.21511/imfi.18(4).2021.26Patrick': [1065], 'Hurley,': [1067], 'Brian': [1068, 1542], 'W.': [1069, 2180], 'Mayhew,': [1070], 'Kara': [1071], 'Obermire,': [1073], 'Amy': [1074], 'C.': [1075, 1540, 2038], 'Tegeler': [1076], 'Impact': [1078, 1287, 2061, 2141], 'Potential': [1083], 'Loss': [1085], "Managers'": [1087], 'Demand': [1088, 1502], 'Quality*,': [1091], 'Contemporary': [1092, 1486, 1865, 1886], '38,': [1095, 1489, 1669, 1868, 1889, 3221], '2795–2823.https://doi.org/10.1111/1911-3846.12682Henrik': [1099], 'Moser': [1100], 'Dressing': [1101], 'Occasion?': [1104], 'Quality': [1106, 1520, 2760, 3208], 'Presence': [1109], 'Competition': [1111], 'New': [1113, 2890], 'Clients,': [1114], '96,': [1118, 1813], 'no.66': [1119, 1145, 2599, 3147], '329–360.https://doi.org/10.2308/TAR-2016-0665Samuel': [1122], 'Buertey': [1123], 'gender': [1125, 2234], 'diversity': [1126], 'assurance:': [1131], 'ownership': [1136, 1258], 'concentration,': [1137], 'Social': [1139, 2820, 2834], 'Responsibility': [1140, 2835], 'Environmental': [1142], '28,': [1144, 1327], '1579–1590.https://doi.org/10.1002/csr.2121Changli': [1148], 'Zeng,': [1149], 'Jiangtao': [1150], 'Li,': [1151, 1279], 'Haoran': [1152], 'Xu,': [1153, 3327], 'Mian': [1154], 'Zhang': [1155, 2408], 'power': [1157], 'belief:': [1159], 'party': [1160], 'organization': [1161], 'construction': [1162], 'quality,': [1168, 2662, 3086], 'China': [1169, 1401, 1967, 1987, 2453], '433–468.https://doi.org/10.1080/21697213.2022.2078271Rihab': [1178], 'Grassa,': [1179, 1252], 'Nejia': [1180, 1253], 'Moumen,': [1181, 1254], 'Hussainey': [1183, 1256, 3102], 'What': [1184], 'drives': [1185], 'conventional': [1191, 1910], 'banks?': [1192, 1265], 'comparison,': [1195], '2020):': [1205, 1277, 1432, 1513, 1538, 1636, 1789, 1816, 1871, 1892, 1956, 2149, 2193, 2224, 2248, 2275, 2294, 2329, 2402, 2485, 2507, 2541, 2572, 2601, 2634, 2658, 2684, 2710, 2742, 2774, 2795, 2938], '6338–6361.https://doi.org/10.1002/ijfe.2122Paul': [1206], 'Farah,': [1207], 'Hui': [1208], 'CEO': [1210, 1451], 'Turnovers:': [1211], 'Transparency': [1212], 'Announcements': [1214], 'Outperformance': [1217], 'Puzzle,': [1218], '34.https://doi.org/10.3390/ijfs9030034Keval': [1228], 'Amin,': [1229, 1873], 'Chansog': [1230], '(Francis)': [1231], 'Kim,': [1232], 'Zhifeng': [1233], 'Yang,': [1234], 'Feiteng': [1235], 'Ye': [1236], 'Politically': [1237], 'Connected': [1238], 'Boards': [1239], 'Pricing:': [1242], 'U.S.': [1243, 1548, 2494], 'Evidence,': [1244], 'Horizons': [1246, 1785, 2189], '35,': [1247, 1786, 2598, 3190, 3264], '1–22.https://doi.org/10.2308/HORIZONS-18-157Rihab': [1251], 'structures': [1259], '369–391.https://doi.org/10.1108/JFRA-02-2020-0036Bin': [1278], 'Ying': [1280], 'Zhou,': [1281], 'Tingyu': [1282], 'Yang': [1284], 'Liu': [1285], 'Smog': [1289], 'Pollution': [1290], 'Atmosphere': [1297], 'no.88': [1299, 2400], '1015.https://doi.org/10.3390/atmos12081015Hua': [1302], 'Feng,': [1303], 'Ahsan': [1304, 2510], 'Habib,': [1305, 2511], 'H.': [1306], 'Huang,': [1308, 2404, 2440], 'Bao-Lei': [1309], 'Qi': [1310], 'industry': [1312, 1835], 'specialization': [1313], 'stock': [1315, 1342, 2236], 'price': [1316, 1343, 2237, 2723], 'crash': [1317, 1344, 2238], 'risk:': [1318, 1345, 2239], 'individual-level': [1319], '2019):': [1330, 2170, 2356, 2371, 2436, 2825, 2988, 3014, 3047, 3072, 3094, 3120, 3171, 3193, 3224, 3246, 3267, 3291, 3321], '427–453.https://doi.org/10.1080/16081625.2019.1584859Qiong': [1331], 'Ji,': [1332], 'Xiaofeng': [1333], 'Quan,': [1334], 'Hongying': [1335], 'Yin,': [1336], 'Qingbo': [1337], 'Yuan': [1338], 'Gambling': [1339], 'preferences': [1340], 'Banking': [1351], '128': [1354], '106158.https://doi.org/10.1016/j.jbankfin.2021.106158Peter': [1357], 'Carey,': [1358], 'Arifur': [1359], 'Khan,': [1360, 1925], 'Dessalegn': [1361], 'G.': [1362, 1546, 1822, 2277], 'Mihret,': [1363], 'Mohammad': [1364], 'B.': [1365, 2465], 'Muttakin': [1366], 'assurance,': [1369], 'capital': [1370, 2590], 'constraint': [1371], 'debt:': [1375, 2207], '25,': [1382], '351–372.https://doi.org/10.1111/ijau.12223Ziye': [1386], 'He,': [1387], 'Dong': [1388], 'Chen,': [1389, 2438, 2686, 3122], 'Jianxin': [1390], 'Tang': [1391], 'goodwill': [1393], 'impairments': [1394], 'opinions?': [1397], '14,': [1406], '151–182.https://doi.org/10.1016/j.cjar.2021.03.002Steve': [1410], 'Fortin,': [1411], 'Ahmad': [1412, 1434, 2994], 'Hammami,': [1413], 'Michel': [1414], 'Magnan': [1415], 'Re‐exploring': [1416], 'Fair': [1417, 2518, 2523], 'Relevance:': [1422], 'Examination': [1424], 'Underlying': [1426], 'Securities,': [1427], 'Abacus': [1428], '57,': [1429, 3044], '220–250.https://doi.org/10.1111/abac.12186Sohail': [1433], 'Javeed,': [1435], 'Tze': [1436], 'San': [1437], 'Ong,': [1438], 'Rashid': [1439], 'Latief,': [1440], 'Haslinah': [1441], 'Muhamad,': [1442], 'Ni': [1444], 'Soh': [1445], 'Conceptualizing': [1446], 'Moderating': [1448], 'Power': [1452], 'Ownership': [1454, 2932], 'Concentration': [1455], 'Committee': [1461], 'Firm': [1463, 2123, 3199], 'Performance:': [1464], 'Pakistan,': [1468, 1946], 'Sustainability': [1469, 3063, 3068], '13,': [1470], 'no.1111': [1471, 3169], '6329.https://doi.org/10.3390/su13116329Radhika': [1474], 'Lunawat,': [1475], 'Gregory': [1476, 2179], 'Waymire,': [1477], 'Baohua': [1478], 'Xin': [1479], 'Verified': [1481], 'Earnings': [1482, 2090], 'Reports': [1483], 'Increase': [1484], 'Investment?*,': [1485], '1368–1394.https://doi.org/10.1111/1911-3846.12646Dafydd': [1493], 'Mali,': [1494, 1614], 'Hyoung‐joo': [1495], 'Lim': [1496, 1616], 'Relatively': [1498], 'More': [1499], 'Efficient': [1500], 'Firms': [1501, 2495], 'Additional': [1503], 'Effort': [1505], '(Hours)?,': [1506], '31,': [1510, 1535], '108–127.https://doi.org/10.1111/auar.12327Justin': [1514], 'Logie,': [1515], 'Evaluating': [1518], 'Using': [1521], 'Results': [1523], 'Inspection': [1525, 2957], 'Processes': [1526], 'Performed': [1527], 'Independent': [1530], 'Regulator,': [1531], '128–149.https://doi.org/10.1111/auar.12328Dain': [1539], 'Donelson,': [1541], 'R.': [1543, 1855, 2151], 'Monsen,': [1544], 'Christopher': [1545], 'Yust': [1547], 'D&O': [1551], 'Insurance': [1552], 'Accounting-Related': [1554], 'Agency': [1555], 'Costs:': [1556, 3060], 'Country-Specific': [1559], 'Studies,': [1560], '2021).https://doi.org/10.2308/JFR-2019-0005Rasheed': [1566], 'Alrashidi,': [1567], 'Diogenis': [1568], 'Baboukardos,': [1569], 'Thankom': [1570], 'Arun': [1571], 'fees,': [1573], 'non-audit': [1574], 'fees': [1575], 'access': [1577], 'finance:': [1579], 'India,': [1582], 'Taxation': [1589, 1850], '43': [1590], '100397.https://doi.org/10.1016/j.intaccaudtax.2021.100397Osée': [1593], 'Hanko': [1594], 'L’hypothèse': [1595], 'd’un': [1596], 'choix': [1597], 'adverse': [1598], 'de': [1599, 1606], 'l’auditeur': [1600], 'au': [1601], 'Cameroun,': [1602], 'Recherches': [1603], 'en': [1604], 'Sciences': [1605, 1712], 'Gestion': [1607], 'N°': [1608], '140,': [1609], '97–121.https://doi.org/10.3917/resg.140.0097Dafydd': [1613], 'Hyoung-joo': [1615], 'Can': [1617], 'effort': [1619], '(hours)': [1620], 'reduce': [1621, 1733], 'firm’s': [1623], 'capital?': [1626], 'South': [1629, 1701, 1705], 'Korea,': [1630], 'Forum': [1632], '45,': [1633, 2822], '171–199.https://doi.org/10.1080/01559982.2020.1848347Soohyun': [1637], 'Cho,': [1638], 'Kyungha': [1639], '(Kari)': [1640], 'Lee,': [1641], 'Arion': [1642], 'Cheong,': [1643], 'Won': [1644], 'Gyun': [1645], 'No,': [1646], 'Miklos': [1647], 'Vasarhelyi': [1649], 'Chain': [1650], 'Values:': [1652], 'Examining': [1653], 'Economic': [1655, 1709, 1778, 2132, 2816], 'Impacts': [1656], 'Blockchain': [1658], 'Value-Added': [1661], 'System,': [1663], 'Systems': [1668], '288–313.https://doi.org/10.1080/07421222.2021.1912912Marianne': [1673], 'Kok,': [1674], 'Not': [1677], 'all': [1678], 'experts': [1679], 'equal': [1681], 'eyes': [1684], 'Assurance': [1690, 1772, 2836], 'Standards': [1691], 'Board:': [1692], 'On': [1693, 1796], 'application': [1695], 'ISA510': [1697], 'ISA620': [1699], 'registered': [1703], 'auditors,': [1704, 3005], 'management': [1711, 2091], '24,': [1713, 2272, 2482, 2771], '2021).https://doi.org/10.4102/sajems.v24i1.3784Murat': [1716], 'Ocak,': [1717], 'Kablan,': [1719], 'Günay': [1720], 'Deniz': [1721], 'Dursun': [1722], 'auditing': [1724, 2784], 'multiple': [1725], 'clients': [1726], 'affiliated': [1727], 'with': [1728, 2307, 2586, 2725], 'same': [1730], 'group': [1732], 'Borsa': [1741], 'Istanbul': [1742], '21,': [1744, 2221], '1–22.https://doi.org/10.1016/j.bir.2020.06.001MATTHIAS': [1748], 'BREUER': [1749], 'How': [1750], 'Financial‐Reporting': [1752], 'Affect': [1754], 'Industry‐Wide': [1755], 'Resource': [1756], 'Allocation?,': [1757], '59,': [1762], '59–110.https://doi.org/10.1111/1475-679X.12345W.': [1766], 'Knechel': [1768], 'Future': [1770], 'Markets:': [1775], 'Reclaiming': [1776], 'Imperative': [1779], 'Profession,': [1783], '133–151.https://doi.org/10.2308/HORIZONS-19-182Brandon': [1790], 'Gipper,': [1791, 2940], 'Luzi': [1792], 'Hail,': [1793], 'Christian': [1794, 2941], 'Leuz': [1795], 'Partner': [1802], 'Rotation': [1803], 'Tenure:': [1805], 'PCAOB': [1808, 2362, 2955], 'Data,': [1809, 2905], '303–331.https://doi.org/10.2308/tar-2018-0347Khairul': [1817], 'Ayuni': [1818], 'Mohd': [1819, 2967, 2969], 'Kharuddin,': [1820], 'Ilias': [1821], 'Basioudis,': [1823], 'Omar': [1824], 'Al': [1825], 'Farooque': [1826], 'Big': [1830, 2258, 2414, 2904], '4': [1831, 2259, 2415], 'national': [1832], 'city-level': [1834], 'United': [1842, 2078, 2128], 'Kingdom,': [1843, 2129], '13': [1851], '100398.https://doi.org/10.1016/j.intaccaudtax.2021.100398Jere': [1854], 'Francis,': [1856], 'Wang': [1858], 'Common': [1859], 'Auditors': [1860], 'Private': [1862, 2493, 3158], 'Bank': [1863], 'Loans*,': [1864], '793–832.https://doi.org/10.1111/1911-3846.12617Keval': [1872], 'John': [1874, 3155], 'Daniel': [1875], 'Eshleman,': [1876], 'Peng': [1877], 'Guo': [1878], 'Investor': [1879], 'Sentiment,': [1880], 'Misstatements,': [1881], 'Behavior': [1884, 2108], '*,': [1885], '483–517.https://doi.org/10.1111/1911-3846.12616Rami': [1893], 'Salem,': [1894, 3097], 'Muhammad': [1895, 1924], 'Usman,': [1896], 'Ernest': [1897], 'Ezeani': [1898], 'Loan': [1899], 'loss': [1900], 'provisions': [1901], 'quality:': [1904, 3108], 'MENA': [1907], 'banks,': [1911], '79': [1919], '345–359.https://doi.org/10.1016/j.qref.2020.07.002Arif': [1922], 'Hussain,': [1923], 'Alam': [1926], 'Rehman,': [1927], 'Shehnaz': [1928], 'Sahib': [1929], 'Zada,': [1930], 'Shumaila': [1931], 'Malik,': [1932], 'Asiya': [1933], 'Khattak,': [1934], 'Khan': [1936], 'Determinants': [1937, 2548, 2918, 3272], 'banks': [1944, 2670], '63,': [1953], '1–15.https://doi.org/10.1108/IJLMA-02-2020-0060Hongjian': [1957], 'Song': [1959], 'Chen': [1960, 2442], 'Credit': [1961], 'availability,': [1962], 'signalling': [1963], 'choice,': [1966], '113–141.https://doi.org/10.1080/21697213.2021.1927770Xueyan': [1976], 'Dong,': [1977], 'Yijing': [1978], 'Cui,': [1979], 'Jingyu': [1980], 'Gao': [1981], 'Strategic': [1982], 'deviance': [1983], 'selection,': [1986], '81–112.https://doi.org/10.1080/21697213.2021.1927769Paul': [1996], 'Brest,': [1997], 'Colleen': [1998], 'Honigsberg': [1999], 'Measuring': [2000], 'Virtue—And': [2002], 'Vice,': [2003], 'SSRN': [2004, 2026, 2048, 2868, 2893, 2906], 'Electronic': [2005, 2027, 2049, 2869, 2894, 2907], '3': [2007], '2021).https://doi.org/10.2139/ssrn.3786252Joshua': [2009], 'Ellul': [2010], 'Blockchain,': [2011], 'Decentralisation': [2012, 2021], 'Interest:': [2016], 'need': [2018], 'Conceptual': [2022, 2829], 'Framework': [2023], 'dApps,': [2025], '44': [2029], '2021).https://doi.org/10.2139/ssrn.3788887Thomas': [2031], 'Bourveau,': [2032], 'Matthias': [2033], 'Breuer,': [2034], 'Jeroen': [2035], 'Koenraadt,': [2036], 'Stoumbos': [2039], 'Company': [2041, 2856], 'Around': [2043], 'Securities': [2045], 'Exchange': [2046], 'Act,': [2047], '2021).https://doi.org/10.2139/ssrn.3837593Faozi': [2053], 'Almaqtari,': [2055], 'Hashed,': [2058], 'Mohd.': [2059], 'Shamim': [2060], 'mechanism': [2065], 'IFRS': [2067, 2308, 3212], 'adoption:': [2068], 'comparative': [2070], 'study': [2071, 2094], 'Saudi': [2073], 'Arabia,': [2074], 'Oman,': [2075], 'Arab': [2079], 'Emirates,': [2080], 'Heliyon': [2081], '7,': [2082, 2569], 'e05848.https://doi.org/10.1016/j.heliyon.2020.e05848Engy': [2086], 'ElHawary,': [2087], 'Dina': [2088], 'Hassouna': [2089], 'determinants:': [2092], 'Egyptian': [2096, 2102], 'listed': [2097, 2450], 'post': [2100], 'revolution,': [2103], 'Organizational': [2107], '5,': [2110], 'no.2,': [2111], 'special': [2112, 2114], 'issue2,': [2113], 'issue': [2115], '165–166.https://doi.org/10.22495/cgobrv5i2sip5Tache': [2118], 'Marta': [2119], 'Value:': [2124, 2619], 'Central': [2130], '8,': [2134, 2458], 'no.5555': [2135, 2246], '15–24.https://doi.org/10.2478/ceej-2021-0002Sandra': [2138], 'Alves': [2139], 'Conservatism': [2143], 'Fees,': [2147], '253–280.https://doi.org/10.4018/978-1-7998-6669-5.ch013Christian': [2150], 'Grose,': [2152], 'Abby': [2153], 'Wood': [2155], 'Randomized': [2156], 'experiments': [2157], 'government': [2159], 'institutions': [2160], 'American': [2162, 2806], 'development,': [2164], '185,': [2167], 'no.3-43-4': [2168], '401–413.https://doi.org/10.1007/s11127-019-00704-5Paul': [2171], 'N.': [2172, 3195], 'Tanyi,': [2173], 'Dasaratha': [2174], 'V.': [2175], 'Rama,': [2176], 'Raghunandan,': [2178], 'Martin': [2181], 'Shareholder': [2182], 'Dissatisfaction': [2183], 'Subsequent': [2185], 'Outcomes,': [2187], '181–200.https://doi.org/10.2308/HORIZONS-18-167Sami': [2194], 'Bacha,': [2195], 'Aymen': [2196], 'Ajina,': [2197], 'Sourour': [2198], 'Saad': [2200], 'does': [2208], 'Society': [2220, 2325, 2792], '137–158.https://doi.org/10.1108/CG-11-2019-0335Liangcheng': [2225], 'Yining': [2227], 'Dai,': [2228], 'Yifan': [2229], 'Yuye': [2231], 'Ding': [2232], 'Applied': [2243], '52,': [2245, 2655], '5995–6008.https://doi.org/10.1080/00036846.2020.1808576Karel': [2249], 'Are': [2256, 2719], 'homogeneous?': [2262], 'pricing,': [2267], '347–365.https://doi.org/10.1111/ijau.12198Andrew': [2276], 'Sutherland': [2278], 'Technology': [2279], 'changing': [2281], 'lending:': [2282], '70,': [2291], 'no.2-32-3': [2292], '101361.https://doi.org/10.1016/j.jacceco.2020.101361Yosra': [2295], 'Mnif,': [2296], 'Hela': [2297], 'Borgi': [2298], 'association': [2300], 'mechanisms': [2304], 'compliance': [2306], 'mandatory': [2309], 'requirements:': [2311], '12': [2314], 'countries,': [2316, 2675], 'no.77': [2327], '1371–1392.https://doi.org/10.1108/CG-08-2019-0270Rafael': [2330], 'Morales-Sánchez,': [2331], 'Manuel': [2332], 'Orta-Pérez,': [2333], 'Ángeles': [2335], 'Rodríguez-Serrano': [2336], 'Benefits': [2338], 'Sustained': [2341], 'Ethical': [2342], 'Behavior:': [2343], 'Increased': [2344], 'Trust': [2345], 'Reduced': [2347], 'Costs,': [2348], '166,': [2353], '441–459.https://doi.org/10.1007/s10551-019-04298-2Nemit': [2357], 'Shroff': [2358], 'Inspections,': [2364], '95,': [2368], '399–433.https://doi.org/10.2308/accr-52635Jill': [2372], 'Atkins,': [2373], 'Naturalist': [2377], "'": [2378], 's': [2379], 'Journals': [2380], 'Gilbert': [2382], 'White:': [2383], 'exploring': [2384], 'roots': [2386], 'biodiversity': [2390], 'extinction': [2392], 'accounting,': [2393], 'Accountability': [2397], '33,': [2399], '1835–1870.https://doi.org/10.1108/AAAJ-03-2016-2450Pinghsun': [2403], 'Yi-Chieh': [2405], 'Wen,': [2406], 'Yan': [2407], 'really': [2418], 'prevail?': [2419], 'managerial': [2422], 'expropriation': [2423], 'cash': [2425], 'assets,': [2426], 'Quantitative': [2429], '55,': [2433], '739–768.https://doi.org/10.1007/s11156-019-00858-9Liangyin': [2437], 'Jun': [2439], 'Xinyuan': [2441], 'Mixed-ownership': [2443], 'reform': [2444], 'choice:': [2447], 'state-owned': [2451], 'enterprises,': [2452], '435–469.https://doi.org/10.1080/21697213.2021.1921975Jason': [2462], 'Bergner,': [2463], 'Blair': [2464], 'Marquardt,': [2466], 'Partha': [2467], 'Mohapatra': [2468], 'reputation': [2471], 'cycle:': [2472], 'synthesis': [2474], 'literature,': [2477], '292–319.https://doi.org/10.1111/ijau.12193PETRO': [2486], 'LISOWSKY,': [2487], 'MICHAEL': [2488], 'MINNIS': [2489], 'Silent': [2491], 'Majority:': [2492], 'Choices,': [2499], '58,': [2504], '547–588.https://doi.org/10.1111/1475-679X.12306Pinprapa': [2508], 'Sangchan,': [2509], 'Haiyan': [2512], 'Jiang,': [2513], 'Md.': [2514], 'Borhan': [2515], 'Uddin': [2516], 'Bhuiyan': [2517], 'Exposure,': [2520], 'Changes': [2521, 3204], 'Fees:': [2527], 'Estate': [2533], 'Industry,': [2534], '123–143.https://doi.org/10.1111/auar.12299,': [2542], 'Hanh': [2543], 'Hong': [2544], 'HA,': [2545], 'Huu': [2546], 'NGUYEN': [2547], 'Small': [2553], 'Medium': [2555], 'Sized': [2556], 'Enterprises:': [2557], 'Vietnam,': [2560], 'Finance,': [2565, 3162], '41–50.https://doi.org/10.13106/jafeb.2020.vol7.no5.041Heny': [2573], 'Kurniawati,': [2574], 'Philippe': [2575], 'Van': [2576], 'Cauwenberge,': [2577], 'Heidi': [2578], 'Vander': [2579], 'Bauwhede': [2580], 'Affiliation': [2581], 'local': [2583], 'Big4': [2587], 'structure:': [2591], 'Indonesia,': [2594], '731–757.https://doi.org/10.1108/MAJ-05-2019-2291Annette': [2602], 'Köhler,': [2603], 'Nicole': [2604], 'Ratzinger-Sakel,': [2605], 'Jochen': [2606], 'Theis': [2607], 'Matters': [2613], 'Auditor’s': [2616], 'Report’s': [2617], 'Communicative': [2618], 'Experimental': [2620, 2754], 'Professionals': [2624], 'Non-professional': [2626], 'Investors,': [2627], '17,': [2631, 2935, 3318], '105–128.https://doi.org/10.1080/17449480.2020.1726420Dannielle': [2635], 'Materiality': [2639], 'setting:': [2644], 'Insights': [2645, 2854], 'using': [2646], 'institutional': [2648], 'logics': [2649], 'framework,': [2650], '100876.https://doi.org/10.1016/j.bar.2019.100876Abiot': [2659], 'Tessema': [2660], 'connections': [2664], 'asymmetry:': [2667], 'gulf': [2672], 'co-operation': [2673], 'council': [2674], '16,': [2681], '673–698.https://doi.org/10.1108/IJMF-01-2020-0027Jean': [2685], 'Xinsheng': [2687], 'Cheng,': [2688], 'Stephen': [2689], 'X.': [2690], 'Gong,': [2691, 3323], 'Youchao': [2692], 'Tan': [2693], 'Project-Level': [2694], 'Efficiency:': [2698], 'From': [2700, 2756], '0148558X2091209.https://doi.org/10.1177/0148558X20912099Juan': [2711], 'Mao,': [2712], 'Michael': [2713], 'Ettredge,': [2714], 'Mary': [2715], 'Stone': [2716], 'Group': [2717], 'audits:': [2718], 'associated': [2724], 'Lead': [2727], 'auditor’s': [2728], 'decision': [2729], 'accept': [2731], 'responsibility?,': [2732], '39,': [2739], '106718.https://doi.org/10.1016/j.jaccpubpol.2020.106718June': [2743], 'Cao,': [2744], 'Paul': [2745], 'Coram': [2747], "Auditors'": [2748, 2762], 'Response': [2749], 'Different': [2751], 'Environments:': [2753], 'Quantity': [2758], 'Demands': [2764], '73–89.https://doi.org/10.1111/ijau.12179W.': [2775], 'Knechel,': [2777], 'Edward': [2778], 'Thomas,': [2779], 'Matthew': [2780], 'Driskill': [2781], 'Understanding': [2782, 2832], 'service': [2787], 'perspective,': [2788], 'Organizations': [2790], '81': [2793], '101080.https://doi.org/10.1016/j.aos.2019.101080Michael': [2796], 'Halberstam,': [2797], 'Justin': [2798], 'Simard': [2799], 'Lawyers': [2800], 'as': [2801], 'Trusted': [2802], 'Agents': [2803], 'Nineteenth-Century': [2805], 'Commerce:': [2807], 'Influence': [2809], 'Fiduciary': [2811], 'Norms': [2814], 'Development,': [2817], 'Inquiry': [2821], '132–165.https://doi.org/10.1017/lsi.2019.46Warren': [2826], 'Practice,': [2837], '161,': [2842], '2018):': [2845], '187–209.https://doi.org/10.1007/s10551-018-3909-zKyrre': [2846], 'Kjellevold,': [2847], 'Aasmund': [2848], 'Eilifsen,': [2849], 'William': [2850], 'Messier': [2852], 'Jr': [2853], 'Experts': [2857], 'Valuing': [2859], 'Complex': [2860], 'Estimates:': [2861], 'Other': [2863], 'Side': [2864], 'Story!,': [2867], '9': [2871], '2020).https://doi.org/10.2139/ssrn.3756967Bernd': [2873], 'Huefner,': [2874], 'Marcel': [2875], 'Rueenaufer': [2876], 'Reverse': [2877], 'Engineering': [2878, 3233, 3242], 'Accounting-Based': [2880], 'Equity': [2881], 'Valuation': [2882], 'Part': [2883], 'I:': [2884], 'Fundamentalist': [2886], 'Perspective': [2887], 'Approach,': [2892], '2020).https://doi.org/10.2139/ssrn.3542496Jordan': [2897], 'Era': [2902], '2020).https://doi.org/10.2139/ssrn.3596065Alessandra': [2910], 'Allini,': [2911], 'Luca': [2912], 'Ferri,': [2913], 'Marco': [2914], 'Maffei,': [2915], 'Annamaria': [2916], 'Zampella': [2917], 'instruments': [2921], 'disclosure:': [2923], 'empirical': [2925], 'banking': [2929], 'sector,': [2930], '20–31.https://doi.org/10.22495/cocv17i2art2Brandon': [2939], 'Leuz,': [2942], 'Mark': [2943], 'Maffett,': [2944], 'Andrew': [2945], 'Karolyi': [2946], 'Oversight': [2948], 'Credibility:': [2951], 'Regime,': [2958], '2019).https://doi.org/10.1093/rfs/hhz149': [2966], 'Waliuddin': [2968], 'Razali': [2970], 'Level': [2972], 'Equity:': [2975], 'Theoretical': [2977], 'Framework,': [2978], 'UNIMAS': [2979], '2,': [2985], '65–76.https://doi.org/10.33736/uraf.1968.2019Mahdi': [2989], 'Vahid': [2991], 'Molla': [2992], 'Imeny,': [2993], 'Khaleghi': [2995], 'Baygi': [2996], 'necessity': [2998], 'anti-money': [3000], 'laundering': [3001], 'standards': [3002], 'Iranian': [3004], 'Laundering': [3009], '23,': [3011], '187–207.https://doi.org/10.1108/JMLC-05-2019-0034S.': [3015], 'P.': [3016], 'KOTHARI,': [3017], 'CHARLES': [3018], 'WASLEY': [3019], 'Commemorating': [3020], '50‐Year': [3022], 'Anniversary': [3023], 'Ball': [3025], 'Brown': [3027], '(1968):': [3028], 'Evolution': [3030], 'Market': [3033], 'over': [3035], 'Past': [3037], '50': [3038], 'Years,': [3039], '1117–1159.https://doi.org/10.1111/1475-679X.12287': [3048], 'Hou,': [3049], 'Liao,': [3050], 'Liu,': [3051, 3124], 'Xiong': [3052], 'Signing': [3053], 'Foreign': [3055], 'Experience': [3056], 'Debt': [3058], 'Financing': [3059], 'Chinese': [3065], 'Listed': [3066], 'Companies,': [3067], 'no.2323': [3070], '6615.https://doi.org/10.3390/su11236615Devi': [3073], 'Sulistyo': [3074], 'Kalanjati,': [3075], 'Damai': [3076], 'Nasution,': [3077], 'Karin': [3078], 'Jonnergård,': [3079], 'Soegeng': [3080], 'Sutedjo': [3081], 'rotations': [3083], '27,': [3091], '639–660.https://doi.org/10.1108/ARA-10-2018-0182Issal': [3095], 'Haj': [3096], 'Salma': [3098], 'Damak': [3099], 'Ayadi,': [3100], 'Tunisian': [3109], '567–602.https://doi.org/10.1108/JAEE-01-2019-0005Hanwen': [3121], 'Qiliang': [3123], 'Le': [3125], 'Luo,': [3126], 'Tomo': [3127], 'Suzuki': [3128], 'consequences': [3130], 'private': [3132], 'partners': [3136], 'their': [3138], 'clients,': [3139], '2017):': [3149, 3349], '659–683.https://doi.org/10.1080/16081625.2017.1392876Graeme': [3150], 'G': [3151], 'Acheson,': [3152], 'Gareth': [3153], 'Campbell,': [3154], 'D': [3156], 'Turner': [3157], 'Contracting,': [3159], '4156–4195.https://doi.org/10.1093/rfs/hhz020Hussaini': [3172], 'Noor': [3174], 'Afza': [3175], 'Amran,': [3176], 'Shaari': [3178], 'cosmetic': [3183], 'Nigeria,': [3186], '177–206.https://doi.org/10.1108/MAJ-06-2018-1897William': [3194], 'Riccardi': [3196], 'Tenure': [3200], 'Size': [3202], 'Moderate': [3203], 'Due': [3209], 'Adoption?,': [3213], '201–224.https://doi.org/10.2308/ajpt-52406Ying': [3225], 'Xu': [3226], 'Study': [3227], 'Dividend': [3229], 'Payment': [3230], 'Tendency': [3231], 'Organization,': [3235], 'IOP': [3236], 'Conference': [3237], 'Series:': [3238], 'Materials': [3239], 'Science': [3240], '688,': [3243], '055020.https://doi.org/10.1088/1757-899X/688/5/055020Waddah': [3247], 'Adel': [3251], 'Al-Qadasi': [3253], 'directors’': [3256], 'effectiveness': [3257], 'costs,': [3260], '477–497.https://doi.org/10.1108/MAJ-01-2019-2153Nurlan': [3268], 'Orazalin,': [3269], 'Monowar': [3270], 'Mahmood': [3271], 'GRI-based': [3274], 'reporting:': [3276], 'economy,': [3281], '10,': [3288], '140–164.https://doi.org/10.1108/JAEE-12-2018-0137Patrick': [3292], 'Jakob': [3294], 'Issa': [3295], 'key': [3299], '(KAM)': [3302], 'stakeholders’': [3308], 'reactions:': [3309], 'review,': [3312], 'Problems': [3313], 'Perspectives': [3315], '323–341.https://doi.org/10.21511/ppm.17(3).2019.26Guangming': [3322], 'Si': [3326], 'Xun': [3328], 'Gong': [3329], 'Bond': [3331], 'Investors': [3332], 'Care': [3333], 'About': [3334], 'Engagement': [3335], 'Negative': [3337], 'Experiences?': [3338], '158,': [3346], '779–806.https://doi.org/10.1007/s10551-017-3737-6COLLEEN': [3350], 'HONIGSBERG': [3351], 'Hedge': [3352], 'Fund': [3353, 3356], 'Rules,': [3365], 'Ac': [3368]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2051685750', 'counts_by_year': [{'year': 2024, 'cited_by_count': 52}, {'year': 2023, 'cited_by_count': 78}, {'year': 2022, 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