Purpose This paper aims to investigate the role of forensic accounting skills in enhancing
auditor's self-efficacy towards fraud detection in Egypt. Additionally, it explores the …

The study aims to identify the knowledge, skills and competencies required by accounting
and auditing (AA) professionals in the context of integrating disruptive Generative Artificial …

The contemporary auditing landscape faces challenges stemming from the proliferation of
varied data and the intricacy of audit tasks. In response, auditors are progressively …

Recent years have witnessed growing public concern over air pollution in China, posing a
challenge to the government's environmental management efforts. Empirical evidence …

We will soon live the Era of Society 5.0. An era that is integrated with AI in all professions,
including auditors. The research aims to obtain an overview of the auditor's profession in the …

The significant losses that banks and other financial organizations suffered due to new bank
account (NBA) fraud are alarming as the number of online banking service users increases …

The digital transformation of enterprises has brought great changes to the audit service
demand of enterprises and the audit service supply of auditors. Therefore, there is a …

Research aim: This study examines the effect of quality management systems (QMS), in
terms of leadership responsibility, relevant ethical requirements, human resource …

This research aims to explore the literature that examines the role of technology in assisting
cyber risk detection and improving company internal audit in the digital era. The method …

Facing the risk of fraud, organizations need to adopt a proactive and holistic approach to
identify, analyze and mitigate potential risks. A common approach is fraud risk assessment …