Purpose This study aims to examine the degree of consciousness of forensic accounting
(FA) in Jordan. This study surveys practitioners and academicians about their views and …

Photovoltaic systems installed on building rooftops can assist in reducing the issue of
increasing electricity demand and simultaneously meeting the demand for environmentally …

Purpose The purpose of this paper is to provide new scientific knowledge concerning the
impact of the Covid-19 pandemic on auditing quality as determined by audit fees for both …

Purpose This study aims to investigate the moderating effect of the COVID-19 epidemic on
the relationship between key audit matter (KAM) and auditing quality. Design/methodology …

This paper investigates the impact of financial assets measured by the fair value (FV) model,
proxied by held-for-trading (HFT), available-for-sale (AFS), and the fair value option (FVO) …

Purpose This study aims to examine the relationship between auditor industry specialization
(IS) and audit fees. Design/methodology/approach The authors utilize 2,100 firm-year data …

This study compares Iraqi banking financial statements before and after IFRS-7 financial
instruments disclosure.“Nijmegen Centre for Economics (NiCE)” qualitative content analysis …

The purpose of this article is to look at recent developments in forensic accounting that have
to do with preventing and investigating fraud. The following new developments in forensic …

Profitability is considered as the main concern of the entities all over the world however, the
managements work hardly in order to maximize its profits by revising evaluate the financial …

This paper examines the effect of implementing advanced Accounting Information Systems
(AIS) on Accounting Data Quality (DQ) in light of the Technology-Organization-Environment …