This research investigates the role of Accounting Information Systems (AIS) in enhancing the
quality of external audit procedures. AIS are assumed to improve audited accounting …

This study examines the moderating effect of trained human capital on the associations of
accounting information systems, generalized auditing software, and technology adoption …

This paper examines the financial factors affecting profitability across the listed Jordanian
service companies. Insufficient attention has been paid to the influence of profitability …

This study aimed to identify the effect of applying internal control elements in accordance
with International Auditing Standard No. 315 and the COSO framework (control environment …

This study examined the determinants of audit quality of listed non-financial firms in Nigeria.
To achieve this objective, research questions and hypotheses were designed in line with …

Στην λειτουργία του εσωτερικού και του εξωτερικού ελέγχου υφίστανται ορισμένες διαφορές,
καθώς υπάρχουν διαφορετικοί ρόλοι και διαδικασίες. Σε κάποιες επιχειρήσεις υπάρχουν …

There has been a notable surge in technological advancements, impacting various
industries, both traditional and innovative (Caputo et al., 2021; Warner, 2019; Teece, 2010) …