Vol. 23 No. 2 (2026): In Progress

Articles

• Different approaches to fraud risk assessment and its implications for audit planning: ISA versus isa less-complex entities

  Jaswadi Jaswadi, Hari Purnomo, Padma Adriana Sari, Birra Lailatul Nafiisa, Syefira Ramadhani

  1-12

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• Industry-Specific credit risk identification for bank lending risk monitoring: An explainable machine learning approach based on chinese listed firms

  Yan Xu

  13-33

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