Fandi Kharisma, Yang Qingxiang and Shama Urooj (2026) “Technological Investment, Auditor Revenue, and Discretionary Accruals: A Capability-Based Analysis of U.S. Indexed Companies”, NUML International Journal of Business & Management, 21(1), pp. 93–118. Available at: https://nijbm.numl.edu.pk/index.php/BM/article/view/272 (Accessed: 19 July 2026).