Governance mediation in the era of disruptive technologies: unveiling new perspectives on the risk of material misstatements
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DOI: 10.1108/jfra-11-2023-0643
Abstract: Purpose This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including… read more here.
Keywords: disruptive technology; risk; governance; audit clients ... See more keywords