Zhang , J., Choo , W. C., Yee , C. L., Lin , Y., & Tian , H. (2026). CRITICAL AUDIT MATTER PERSISTENCE AND FUTURE REPORTING AMENDMENTS: EVIDENCE FROM U.S. 10-K FILINGS. ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE (AIJBAF), 8(24), 01–19. https://doi.org/10.35631/AIJBAF.824001