Related Articles ( Audit )
The Effect of Enterprises Audited Financial Statements on Credit Decision Making- Survey Study
This study aimed to identify how credit decisions are made based on the accounting information available in the audited financial statements, where it was applied to a sample of seven commercial banks operating in Najran (Saudi Arabia). These banks are the major institutions that attract investment in ...
Integrative Role of Internal and External Auditing to Reduce Creative Accounting Practices on Financial Statements )A field Study on a Number of Audit Firms, Joint Stock Companies and Academics in the City of Jeddah(
The study aimed to highlight the integrative role between internal and external auditing to limit creative accounting practices on financial statements. To achieve the goals of the study,a field study was conducted on a sample of academics from members of the teaching staff and internal auditors in a ...
The role of external audit in developing the level of strategic performance for organizations - the field study
Strategic planning is the modern tool for achieving the aspiration of senior management, and for the success of the strategic planning process to be achieved at the organization level, there must be a tool that monitors, audits and measures the level of the organization's strategic performance, and the ...
The impact of the audit committee's support on the procedures of the external auditor in discovering creative accounting practices (From certified accountants’ perspective in Sudan)
This study aimed to measure the relationship between the audit committee support and the external auditor's procedures, and then to figure out their impact in discovering creative accounting practices. To achieve this goal, the study followed the descriptive and analytical approach by using the case ...
Factors influencing usage of computer assisted audit techniques: evidence from Jordanian private’s companies
Purpose – The aim of this research paper is to analyze the factors influencing the utilization of Computer Assisted Audit Techniques (CAATs) system in Jordanian private companies. Design/methodology/approach – The collection of data was done through questionnaire survey on 200 businesses ...
The factors affecting the environmental control by the Jordanian audit bureau on public sector institutions
This study aimed to identify the factors affecting the environmental control of the Jordanian audit Bureau on the public sector institutions, and to identify the obstacles that affect the environmental control of the Jordanian audit Bureau on the public sector institutions. In order to achieve the objectives ...
The impact of using cloud computing and its role in determining the audit fees process in the kingdom of Saudi Arabia from the perspective of the external audit (a field study of external audit firms in the city of Jeddah, kingdom of Saudi Arabia)
The main objective of this study is to examine the impact of using cloud computing to determine the fees for the audit process, according to factors related to companies under study, auditing offices, and auditors working in these offices. Descriptive analytical approach adopted in this study, and the ...
The impact of audit quality, corporate governance, and company characteristics on earnings management
This study aims to investigate empirically how the characteristics of the firm; the audit quality and the corporate governance impact the management of earnings. The population employed in this study is industrial firms listed on the Amman Stock Exchange between 2017 and 2019. The method of sampling ...
The Relationship Between External Audit Quality and the Improving of Financial Performance of the Listed Companies on the Khartoum Stock Exchange- Field Study
The aim of this study is to identify the retationship between external audit quality and the improving of financial performance of the listed companies on the Khartoum Stock Exchange. The study used both the analytical descriptive approach and the field study approach. A questionnaire was used for data ...
The Impact of the Characteristics of the Audit Committee on the Disclosure of the Main Matters in the Saudi Industrial Companies Listed in the Stock Market
Objectives: The aim of the research is to identify the impact of the characteristics of the audit committee on the disclosure of the main matters in the Saudi industrial companies listed in the stock market. It also aimed to reveal the relationship between audit committee characteristics and the disclosure ...