Free sample articles newly available from International Journal of Auditing Technology

The following sample articles from the International Journal of Auditing Technology are now available here for free:

• The similarities of judicial reorganisation process of SMEs in financial distress: cross-cultural analysis of France and Morocco during COVID-19
• Benford test based on logarithmic property
• The benefits of adopting International Financial Reporting Standards: auditors' perception
• Assurance and consultancy internal audit roles in information technology risk management