Issue 1 (2026)

All Items

• Data-Driven Audit Risk Analytics for Balance-Sheet Recognition of Data Assets under Blockchain-Enabled Evidence Governance

  Li Wenjing, Chen Haoran, Zhang Meilin* (Author)

  Open Access PDF

  87-111

  DOI: https://doi.org/10.63646/jbda.2026.040105

• Applying a Profit Health Assessment Model: Evidence from A-Share Listed Firms in the Guangdong Segment of the Greater Bay Area (2020–2024)

  Chengcheng Wu* (Author)

  Open Access PDF

  68-86

  DOI: https://doi.org/10.63646/jbda.2026.040104