ZHANG , J.; CHOO , W. C.; YEE , C. L.; LIN , Y.; TIAN , H. CRITICAL AUDIT MATTER PERSISTENCE AND FUTURE REPORTING AMENDMENTS: EVIDENCE FROM U.S. 10-K FILINGS. ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE (AIJBAF), [S. l.], v. 8, n. 24, p. 01–19, 2026. DOI: 10.35631/AIJBAF.824001. Disponível em: https://gaexcellence.com/aijbaf/article/view/7855. Acesso em: 2 jul. 2026.