期刊名：Accounting and Auditing

期刊主页：https://www.mdpi.com/journal/accountaudit

本期编辑荐读为您精选2025年发表于Accounting and Auditing 期刊的十篇编辑精选文章。希望能为会计和审计相关领域学者提供新的思路和参考，欢迎阅读。

1. The Effect of Environmental, Social, and Governance (ESG) on the Persistence of Firm Value: Evidence from Survival Analysis

环境、社会及治理（ESG）对企业价值持续性的影响：基于生存分析的证据

文章链接: https://www.mdpi.com/3042-6618/1/1/4

MDPI引用格式: Liu, Y.-Y.; Lee, P.-S. The Effect of Environmental, Social, and Governance (ESG) on the Persistence of Firm Value: Evidence from Survival Analysis. Account. Audit. 2025, 1, 4.

2. Exploring Audit Opinions: A Deep Dive into Ratios and Fraud Variables in the Athens Exchange

审计意见探究：雅典交易所比率与舞弊变量深度分析

文章链接: https://www.mdpi.com/3042-6618/1/1/3

MDPI引用格式: Yiannoulis, Y.; Vortelinos, D.; Passas, I. Exploring Audit Opinions: A Deep Dive into Ratios and Fraud Variables in the Athens Exchange. Account. Audit. 2025, 1, 3.

3. Integrated Reporting and Assurance in Emerging Economies: Impacts on Market Liquidity and Forecast Accuracy

新兴经济体的综合报告与鉴证：对市场流动性及预测准确性的影响

文章链接: https://www.mdpi.com/3042-6618/1/1/2

MDPI引用格式：Zúñiga, F.; Pincheira, R.; Dimter, M.; Quinchel, B. Integrated Reporting and Assurance in Emerging Economies: Impacts on Market Liquidity and Forecast Accuracy. Account. Audit. 2025, 1, 2.

4. Enterprise Risk Management Adoption Practices by US and European Multinationals

美国及欧洲跨国公司的全面风险管理采纳实践

文章链接：https://www.mdpi.com/3042-6618/1/1/5

MDPI引用格式：Klumpes, P.J.M. Enterprise Risk Management Adoption Practices by US and European Multinationals. Account. Audit. 2025, 1, 5.

5. Can the Accrual Anomaly Be Explained by Credit Risk?

应计异象能否通过信用风险解释？

文章链接：https://www.mdpi.com/3042-6618/1/2/6

MDPI引用格式: Cheong, F.S. Can the Accrual Anomaly Be Explained by Credit Risk? Account. Audit. 2025, 1, 6.

6. Digitized Accounting and Obstacles to Optimized Strategic Decisions

数字化会计与优化战略决策的制约因素

文章链接：https://www.mdpi.com/3042-6618/1/2/7

MDPI引用格式: Fragidis, G.; Karagiorgos, A.; Lazos, G.; Tsanidis, G. Digitized Accounting and Obstacles to Optimized Strategic Decisions. Account. Audit. 2025, 1, 7.

7. The Impact of Fraud Perception and ESG-Washing on Investment Trust: Integrating Corporate Governance Theory and Empirical Evidence

舞弊感知与漂绿行为对投资信任度的影响 —— 基于公司治理理论与实证证据的整合分析

文章链接：https://www.mdpi.com/3042-6618/1/3/9

MDPI引用格式: Passas, I.; Garefalakis, A. The Impact of Fraud Perception and ESG-Washing on Investment Trust: Integrating Corporate Governance Theory and Empirical Evidence. Account. Audit. 2025, 1, 9.

8. The Impact of AI-Integrated Drone Technology and Big Data on External Auditing Performance, Sustainability, and Financial Reporting Quality on the Emerging Market

人工智能融合无人机技术与大数据对新兴市场外部审计绩效、可持续性及财务报告质量的影响

文章链接：https://www.mdpi.com/3042-6618/1/3/8

MDPI引用格式: Alhazmi, A.H.J.; Islam, S.; Prokofieva, M. The Impact of AI-Integrated Drone Technology and Big Data on External Auditing Performance, Sustainability, and Financial Reporting Quality on the Emerging Market. Account. Audit. 2025, 1, 8.

9. Do Investors’ Tolerance for Ambiguity and Auditors’ Associations with Clients Who Have Had Restatements and Regulatory Enforcement Actions Impact Investing Decisions?

投资者的模糊容忍度、审计师与存在重述及监管处罚记录客户的关联关系，是否会影响投资决策？

文章链接:https://www.mdpi.com/3042-6618/1/3/10

MDPI引用格式: Schneider, A. Do Investors’ Tolerance for Ambiguity and Auditors’ Associations with Clients Who Have Had Restatements and Regulatory Enforcement Actions Impact Investing Decisions? Account. Audit. 2025, 1, 10.

10.Redefining Development Through Logistics Performance and ESG Metrics

基于物流绩效与 ESG 指标的发展内涵重构

文章链接: https://www.mdpi.com/3042-6618/1/3/11

MDPI引用格式: Karountzos, P.; Sakas, D.P.; Nasiopoulos, D.K.; Toudas, K. Redefining Development Through Logistics Performance and ESG Metrics. Account. Audit. 2025, 1, 11.