From Quality Control to Risk-Based Quality Management:Implementation Constraints in Hong Kong’s Smaller Audit Practices under HKSQM 1. J. Emerg. Mark. Financ. Econ. Res. [Internet]. 2026 Sep. 23 [cited 2026 Sep. 23];1(1). Available from: https://journals.emergingacademicpress.com/index.php/jemfer/article/view/4