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Does blockchain enhance financial reporting quality
Author: Chen, Jean Jinghan; Chen, Xinxian; Xiao, Jason Zezhong
Journal: JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION. 2026; Vol. 60, Issue , pp. -. DOI: 10.1016/j.intaccaudtax.2026.100745
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The impact of managerial attention to digital transformation on stock price synchronicity from the dynamic capability perspectiv
Author: Jiang, Jin; Lu, Xiangyun; Xie, Li; Ye, Rui; Cheng, Peng
Journal: JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION. 2026; Vol. 60, Issue , pp. -. DOI: 10.1016/j.intaccaudtax.2026.100751
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Digital supply chain finance, government-business relationship and ESG performance: Evidence from the ZARFS platform in Chin
Author: Gong, Bing; Xu, Siyang; Xu, Zhaoyi; Cheng, Cheng
Journal: JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION. 2026; Vol. 60, Issue , pp. -. DOI: 10.1016/j.intaccaudtax.2026.100754
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Are auditors more conservative in their year of fate? evidence from zodiac-year beliefs in Chin
Author: Zhang, Weihua; Yang, Xi; Ouyang, Caiyue; Wang, Xin; Ge, Wenxia
Journal: JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION. 2026; Vol. 60, Issue , pp. -. DOI: 10.1016/j.intaccaudtax.2026.100758
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Customer concentration and firm value: Evidence from Chin
Author: Wang, Huiqiang; Wu, Wenzhi; Liu, Zheng
Journal: JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION. 2026; Vol. 60, Issue , pp. -. DOI: 10.1016/j.intaccaudtax.2025.100744
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Does the presence of institutional dual holders affect audit pricing
Author: Guo, Yingwen; Xu, Liang; Xue, Jing; Yang, Haoyi; Zhang, Chunqiu
Journal: JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION. 2026; Vol. 60, Issue , pp. -. DOI: 10.1016/j.intaccaudtax.2026.100746
