id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
faba-285	Midoune, Abdelbasset; Serdani, Khaireddine	From Rules to Reason: A Cognitive Framework for Evaluating the Differential Impact of ISA Compliance on Audit Report Quality.	2025	10	.pdf	application/pdf	5257	303	42	November 2025 Purpose: This study aims to deconstruct the concept of ISA compliance to understand why certain auditing standards have a more significant impact on audit report quality than others. Findings: The results show that while both dimensions are significant predictors of audit report quality (explaining 29.9% of its variance), compliance with Evaluative Evidence Standards (β = 0.395, p < 0.001) has a substantially stronger impact than compliance with Verificational Evidence Standards (β = 0.213, p < 0.001).	cache/faba-285.pdf	txt/faba-285.txt