Role of Earnings Management and Digitalization in Explaining the Relationship Between Audit Quality and Value Addition: Insights from China

Siddiqui, Ozair, Raheman, Abdul
ISSN / E-ISSN
2710-5318 / 2710-5164
DOI
10.52461/sabas.v7i1.3749 ↗
Volume · Issue · Pages
7 · 1 · —
Publisher
The University Press, The Islamia University of Bahawalpur Pakistan
Article URL
https://journals.iub.edu.pk/index.php/sabas/article/view/374... ↗
Article details
Unverified
Publication date (each date has its type and source)
30 Jun 2025
Publisher publication date · source: Journal websites (OAI-PMH feeds of Open Journal Systems)
Dates on record for this article
TypeDateSource
Publisher publication date30 Jun 2025 Journal websites (OAI-PMH feeds of Open Journal Systems)

Keywords (as given): Audit Quality; Earnings Management; ESG; Capital Constraints; Agency Theory; Stakeholder Theory

HEC Status at Publication Not the journal's current status

HEC Status at PublicationConclusive
HEC status at publication Recognized Y
Based on the recorded HEC dataset applicable to the article's publication date. Listed as Y in the HEC list for 2024–25.
Journal
South Asian Review of Business and Administrative Studies
Publication date used
30 Jun 2025 (Publisher publication date)
Applicable HEC period
2024–25 (version 1) · 01 Oct 2024 – 31 Mar 2026
Category
Y
Recognition status
Recognized (OK_RECORD_FOUND)
Source
List of national journals 2024-25 page 50, row 466
Verification status
Verified against source · last verified 23 Sep 2026
Informational only. HJRS.com.pk is independent and is not an official HEC website: confirm with the source document.