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Accounting and Auditing, Volume 1, Issue 3

December 2025 - 3 articles

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Articles (3)

  • Article
  • Open Access
790 Views
11 Pages

This research examines investing decisions when the company under consideration has an auditor with other clients who have had financial statement restatements and regulatory enforcement actions. Another issue addressed is whether investors’ to...

  • Article
  • Open Access
956 Views
39 Pages

This study investigates the influence of drone technology on the quality of Saudi financial reports through the integration of Artificial Intelligence (AI) and big data. The study’s mixed-method approach is based on a bibliometric analysis of p...

  • Article
  • Open Access
785 Views
16 Pages

This study investigates the credibility of disclosures and examines the reporting protocols in place, utilizing logistic regression models. While various background factors were analyzed, certain associations emerged. This suggests that the logistic...

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Account. Audit. - ISSN 3042-6618