Fandi Kharisma, Yang Qingxiang, and Shama Urooj. “Technological Investment, Auditor Revenue, and Discretionary Accruals: A Capability-Based Analysis of U.S. Indexed Companies”. NUML International Journal of Business & Management 21, no. 1 (June 30, 2026): 93–118. Accessed July 19, 2026. https://nijbm.numl.edu.pk/index.php/BM/article/view/272.