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easat-8236	orcid.org	https://orcid.org/0000-0003-2192-8855
easat-8236	orcid.org	https://orcid.org/0000-0001-7675-7390
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easat-8236	doi.org	https://doi.org/10.1111/ijau.12203
easat-8236	doi.org	https://doi.org/10.1111/jifm.12095
easat-8236	creativecommons.org	https://creativecommons.org/licenses/by/4.0
easat-8236	doi.org	https://doi.org/10.1111/ijau.12203
easat-8236	doi.org	https://doi.org/10.1111/jifm.12095
easat-8236	doi.org	https://doi.org/10.2308/acch.2000.14.2.235
easat-8236	doi.org	https://doi.org/10.1016/j.heliyon.2024.e38226
easat-8236	doi.org	https://doi.org/10.1016/j.pacfin.2014.12.002
easat-8236	doi.org	https://doi.org/10.1080/23311975.2023.2194088
easat-8236	doi.org	https://doi.org/10.1007/s00187-022-00348-5
easat-8236	doi.org	https://doi.org/10.2308/acch.1999.13.4.365
easat-8236	doi.org	https://doi.org/10.1111/corg.12014
easat-8236	doi.org	https://doi.org/10.1002/mde.3391
easat-8236	doi.org	https://doi.org/10.4018/978-1-5225-7817-8.ch004
easat-8236	doi.org	https://doi.org/10.2308/accr.2007.82.5.1141
easat-8236	doi.org	https://doi.org/10.1002/jcaf.22720
easat-8236	doi.org	https://doi.org/10.1016/j.intaccaudtax.2007.01.004
easat-8236	doi.org	https://doi.org/10.1111/j.1475-679x.2006.00198.x
easat-8236	doi.org	https://doi.org/10.1016/s0165-4101(01)00013-1
easat-8236	doi.org	https://doi.org/10.1023/a:1014517102230
easat-8236	doi.org	https://doi.org/10.2308/acch.2000.14.2.235
easat-8236	doi.org	https://doi.org/10.1016/j.heliyon.2024.e38226
easat-8236	doi.org	https://doi.org/10.1016/j.pacfin.2014.12.002
easat-8236	doi.org	https://doi.org/10.1080/23311975.2023.2194088
easat-8236	doi.org	https://doi.org/10.1007/s00187-022-00348-5
easat-8236	doi.org	https://doi.org/10.2308/acch.1999.13.4.365
easat-8236	doi.org	https://doi.org/10.1111/corg.12014
easat-8236	doi.org	https://doi.org/10.1002/mde.3391
easat-8236	doi.org	https://doi.org/10.4018/978-1-5225-7817-8.ch004
easat-8236	doi.org	https://doi.org/10.2308/accr.2007.82.5.1141
easat-8236	doi.org	https://doi.org/10.1002/jcaf.22720
easat-8236	doi.org	https://doi.org/10.1016/j.intaccaudtax.2007.01.004
easat-8236	doi.org	https://doi.org/10.1111/j.1475-679x.2006.00198.x
easat-8236	doi.org	https://doi.org/10.1016/s0165-4101(01)00013-1
easat-8236	doi.org	https://doi.org/10.1023/a:1014517102230
easat-8236	doi.org	https://doi.org/10.1016/0165-4101(94)90030-2
easat-8236	doi.org	https://doi.org/10.26668/businessreview/2023.v8i10.3691
easat-8236	doi.org	https://doi.org/10.1111/j.1475-679x.2009.00358.x
easat-8236	doi.org	https://doi.org/10.1080/028418600750013384
easat-8236	doi.org	https://doi.org/10.1016/j.jbankfin.2013.03.012
easat-8236	doi.org	https://doi.org/10.1016/s0278-4254(00)00005-3
easat-8236	doi.org	https://doi.org/10.1093/biomet/71.2.253
easat-8236	doi.org	https://doi.org/10.1080/03610918.2017.1371750
easat-8236	doi.org	https://doi.org/10.1016/0165-4101(94)90030-2
easat-8236	doi.org	https://doi.org/10.26668/businessreview/2023.v8i10.3691
easat-8236	doi.org	https://doi.org/10.1111/j.1475-679x.2009.00358.x
easat-8236	doi.org	https://doi.org/10.1080/028418600750013384
easat-8236	doi.org	https://doi.org/10.1016/j.jbankfin.2013.03.012
easat-8236	doi.org	https://doi.org/10.1016/s0278-4254(00)00005-3
easat-8236	doi.org	https://doi.org/10.1093/biomet/71.2.253
easat-8236	doi.org	https://doi.org/10.1080/03610918.2017.1371750