The study examines the impacts of using two dimensions technology acceptance model (TAM), perceived usefulness and ease use, on adoption big data analytics in auditing, subsequent impact audit quality. Five hypotheses were developed. A questionnaire survey was undertaken with external affiliated companies offices Jordan. Eventually, 130 usable questionnaires collected, representing a 72.22% response rate. Structural equation modelling (SEM) employed for diagnosing measurement model, to test...

Purpose This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention FTSE 100. Notably, it examines how board and audit committees’ characteristics affect quantity quality disclosure. Design/methodology/approach Data from 100 firms, spanning period 2014 2020, were analysed using regression Poisson fixed effect GEE analyses. Findings The findings show that gender diversity, committee expertise independence are positively...

This paper contributes to the debate on role of internal auditing in public sector by focusing nature and practice organisations that are subject audit General Audit Bureau. Archival documentary analysis, supported 29 semi-structured interviews revealed underpinnings Saudi Internal Regulation did not tie directly with perceived international best - International Standards for Professional Practice Auditing. Institutional factors also likely play a part terms existence state-required...

ABSTRACT Sustainability reporting and its assurance are increasingly becoming globally mandatory, alongside the issuance of international standards for sustainability aimed at boosting confidence trust investors, regulators other stakeholders in sustainability‐related disclosures. The objective this paper is to investigate how interplay between external an effective audit committee (AC) might influence quality GRI standalone reporting. Using Standards (2016), a disclosure index with 32 items...

This study examines the relation between size of audit firm and quality, choice accrual measures for a large sample firms. In to impact different sizes firms on clear majority oil companies agreed that Big Four are superior their non-Big counterparts in all reputation issues presented them, is positively associated with quality. Such superiority seen terms resources technology, consequent motivation perform as professionally possible. A questionnaire was used collect data. To confirm support...

Augmented reality (AR) is already part of the lives thousands people, in many different sectors. In addition to a change current business models, introduction this technology sports can greatly implement and improve fan engagement strategies experience world e-sports. This research, starting from concise but systematic literature review, analyses how mixed augmented are providing growing number applications sport. that allows having better perception reality. help drive vehicle, see...

This paper aims to assess the benefits gained and challenges experienced by companies listed on UAEstock market following introduction of IFRS. Since announcement European Union adopt IFRSby companies, many countries have followed suit, hoping gain competitive edge in attracting theForeign Direct Investment boost their economic growth. study focuses examining advantages andchallenges faced UAE stock as a result adopting IFRS.The framework used this analysis will be based identification...

Purpose This study aims to explore the perceptions of accountancy students on use technology, blended learning and flipped classroom in two emerging UK higher education institutions (HEIs). Design/methodology/approach The primary data for were collected using a questionnaire survey descriptively analysed. Findings findings revealed that there is some technology terms Blackboard PowerPoint presentations but blogs wikis have very limited use. An aspect does not seem be integrated fully yet...

Purpose This study aims to investigate the impact of remote auditing on audit quality and explore moderating role both client’s firm’s technology readiness in this interaction. Design/methodology/approach Data was collected through a questionnaire survey distributed 360 professionals Jordan, resulting 208 valid responses. The data analysed using SmartPLS – structural equation modelling. Findings results showed that significantly positively affect quality. found firm client greatly influences...

The Basel III regulations turned the banking industry around worldwide and created new challenges for banks’ financial stability, particularly in liquidity management. As demand compliance with rules started to grow, inability of banks meet requirements about shifted way they work. This paper highlights complex relationship between bank profitability post-Basel era. Based on market presence influence, 10 publicly traded UK commercial were selected 2015–2021. Panel data, using FGLS regression...

The literature has highlighted the increased pressure on auditing profession to achieve global harmony in practice (i.e. Humphrey et al., 2009; Michas, 2011; Holm & Zaman, 2012), thereby requiring regulators and standards-setters revise improve standards their own local contexts. This study seeks determine contemporary conduct determinants of offers an analysis how Libyan audit stakeholders perceive prospect adopting harmonised or developing such a set for use. A survey was completed by...

This paper attempts to examine the adverse circumstances of auditing, assess current status and gauge perceptions auditor independence in Libya. It aims investigate extent which audit firms Libyan Accountants Auditors Association (LAAA) play an important role developing profession auditing enhances independence. The study also indicates a view that, improve develop accounting general, enhance level perception particular, LAAA as professional body should have more power authority market. Data...

Purpose Focusing on the quality of teaching and learning, this study aims to explore perceptions accountancy students in two emerging UK Higher Education Institutions (HEIs) their learning experiences impact these generic skills development. Design/methodology/approach A questionnaire survey was used collect data. OLS regression test hypothesis regarding student (lecturer ability, assessment curriculum) Findings Students value lecturer as most important determinant experience. They rated...

This study provide empirical evidence of the current situation and measure perceptions level audit quality in Libya by focusing on oil companies. It aims to examine extent which Libyan Accountants Auditors Association (LAAA) firms play an essential role enhancing developing profession. A questionnaire interviews were used collect data from firm that works The finds there is a lack professionalism among auditors pervasive weaknesses regulatory framework are detrimental have led...

This paper examines whether non audit service are associated with quality. In relation to the impact ofnon-audit on quality, provision of NAS clients was found provide auditors greaterexperience client's industry and greater access accounting system. Additionally, such anarrangement considered enhance but simultaneously it also believed that a separation ofNAS from services desirable since perceived have credibility when thedemarcation is clear. A questionnaire used collect data. To confirm...

Purpose This study aims to examine the relationship between external audit fees and adherence of internal with International Standards for Professional Practice Internal Auditing (ISPPIA), i.e. whether such has a relation lower or higher fees. Design/methodology/approach Data were gathered from annual reports 229 chief auditors (CIAs) UK companies listed on London Stock Exchange. Findings The result suggests that, in fact, fee is related both attribute performance standards. Also, there an...

A growing number of tech-oriented companies, carrying E-business activities, especially in the financial services sector, have been recently affected by accounting and corporate governance scandals. The introduction so-called Extended Audit Report (EAR), which, starting from 2013 has gradually considered mandatory developed countries, should provide a valid disclosure tool aimed at highlighting risks associated with company processes. In this research, after out brief but systematic...

research-article Share on The Role of Risk Management in Auditing E-Business Authors: Ahmed Eltweri Liverpool John Moores University and University, UK UKView Profile , Alessio Faccia Coventry Narcisa Roxana Moþteanu American Malta, Malta MaltaView Nedal Sawan Luigi Pio Leonardo Cavaliere Università di Foggia, Italy ItalyView Authors Info & Claims ICSEB '20: Proceedings the 2020 4th International Conference Software e-BusinessDecember Pages...

This study aims to develop a generic framework for the adoption of Internet corporate reporting (ICR), in developing countries, and test applicability this by undertaking an empirical country, namely Jordan. The key literature focuses mainly on economic-based theories explaining different ICR practices as voluntary disclosure channel. theoretical foundation underpinning integrates several these frameworks with innovation diffusion theories. A questionnaire survey was conducted among 150 CEOs...

In this paper, we examine the relation between Big 4 and Second-tier auditors with auditor independence. Prior research suggests that audit firms are of higher independence than non-Big firms. The study also indicates a view that, both public company respondents firm perceived Four as having other firms, which is consistent findings (Abu Bakar et al., 2005; DeAngelo, 1981b)Data were collected by two methods, questionnaire survey (quantitative) number semi-structured interviews (qualitative)...

Many achievements using big data are recorded in the vast majority of industrial sectors, accounting is no different, so ubiquitous. The presence within practice auditing still at an early stage. A reliance upon technological tools, however, has resulted implementation computer-assisted techniques. This study, then, based on qualitative analyses, highlights how visualisations may assist evaluation auditors' evidence that can be retrieved ways help produce professional judgments.

The introduction of a Triple-entry blockchain-based accounting system has been suggested in different forms by some authors various parts the world. Multiple challenges are currently hindering its introduction. Among many others, this article focuses on two main for adopting blockchain accounting: security and privacy. primary assumption is that generalised framework should be developed permissioned platform. Accounting data periodically mandatorily disclosed financial statements summarise...