An effective internal auditor can support an organization in achieving its goals and protect its
assets and funds. However, to be effective, the internal auditors need to be empowered with …

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 …

The main objective of this research is to investigate the impact of three different information
system (IS) quality constructs, namely system quality, service quality, and information quality …

In the current era of high environmental uncertainty, the advancement of green technologies
has led to innovative practices in the manufacturing sector, becoming the preferred …

There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in
developing nations regardless of its importance to audit productivity and cost reduction, and …

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

The previous decade witnessed the dynamic progress that information systems (ISs) brought
about in business performances. In this regard, an effective and efficient organization …

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 …

The paper investigates performance persistence in both Islamic focused (IFFs) and
conventional focused fund families (CFFs) in four emerging markets (Saudi Arabia …

Generalized Audit Software (GAS) is critical for auditing a firm's financial statements.
However, the usage of this software is widely limited to developed countries. The purpose of …