Audit

Systematic review of blockchain implementation for financial reporting transparency and fraud mitigation in Indonesia, examining Triple-Entry Accounting, smart contracts, and regulatory frameworks.

WHO Surgical Safety Checklist compliance improved significantly at Sudan hospital through staff education and standardized documentation, with communication-dependent items showing greatest gains.

Systematic review of AI applications in auditing examining machine learning, NLP, and RPA across 100 articles. Explores architecture, impacts, and barriers to adoption in audit workflows and.

ISSA 5000 establishes the first international standard for sustainability assurance, providing a unified framework for credible, comparable reporting across jurisdictions and professional contexts.

Synthesis of PCAOB inspection research and former inspector interviews into phase-based framework for audit oversight of global network firms, addressing transparency and consistency concerns.

Explore how technology enables audit firms to build dynamic capabilities during crises. Research on 237 Swedish auditors reveals technology's role in maintaining operational continuity during.

Explore how blockchain technology transforms auditing through distributed systems and smart contracts. Review research on benefits, challenges, and pathways toward mainstream blockchain audit.

Feasibility analysis of mandatory emissions disclosure for AI research using tiered policies and Monte-Carlo simulation, demonstrating high coverage with minimal operational burden on research venues.

Study reveals 46% of CDC surveillance databases paused as of October 2025, with 87% of paused systems covering vaccination data, disrupting evidence base for health policy.