Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …

The COVID-19 pandemic has spurred significant changes in the fields of economic
development, social issues, everyday life, etc. Activities that used to depend on face-to-face …

Industry 5.0, the fifth industrial revolution, consists of smart digital information and
manufacturing technologies. This industrial revolution generates effective processes and …

Technological innovation and digitalization are transforming industries and organizations
worldwide. Digital Maturity Models often serve as a reference point to monitor the …

Socially sustainable and resilient supply chains are critical for organizations to succeed
during both normal and uncertain times. Informed by supply chain disruption events, this …

There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in
develo** nations regardless of its importance to audit productivity and cost reduction, and …

Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose This research seeks to assess the impact of the COVID-19 pandemic on the quality
of financial reporting and the auditor's responsibility. This paper aims to investigate how the …

COVID-19 is having an enormous impact on civic life, including public services, governance,
and the well-being of citizens. The pace and scope of technology as a force for problem …

This study aimed at examining the effects of remote audit and information technology on
audit quality and professional ethics as the moderating variables. Employing a quantitative …