Author

S. Li

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Open access Aug 2026

Does a Client’s Digital Transformation Affect Audit Quality and Audit Inputs? Evidence from China

The results show that digital transformation significantly improves audit quality by enhancing internal control and information transparency and increases audit inputs because of greater operational and system complexity.

Y.-N. He, S.-F. Li, Y.-F. Wu et al. · Advanced Electromagnetics · 0 citations

#small language model Preprint Aug 2026

Apodex 1.1: Scaling Agentic Intelligence for Complex Work

Apodex 1.1 reaches the leading performance band despite using a substantially smaller model than many frontier systems, and the 35B-parameter Apodex 1.1 Mini further retains strong working capability in a locally deployable form.

B. An, B. Li, B. Wang et al. · 3 citations · ⚡1