Global Journal of Economics and Business

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The Effect of Applying Forensic Accounting Techniques in Earnings Management Practices Detection in the Jordanian Shareholding Companies from the Auditors` Perspective

Walid Zakaria Siam , Muna Hassan Abdullah

This study aims to identify the extent of the application of forensic accounting techniques (Computer Assisted Auditing Tools, and Data Mining) by the certified accountants in Jordan, and to identify the impact of the application in the detection of earnings management practices and reduction in the ...

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The role of artificial intelligence techniques using digital auditing in achieving audit quality and supporting the audit strategy from the point of view of auditors (A field study in audit firms in the Kingdom of Bahrain)

Ammar Essam Al-Sammarraee , Nadya Abdul-Jabbar Al-Shareeda

Audit companies in Bahrain use the study aimed to identify the role of electronic audit in achieving the auditing quality, support the strategy of that by testing a set of hypotheses addressing the role of electronic audit in achieving the auditing quality, and support the strategy of audit in Bahrain ...

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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)

Majedah Alsomrani , Norah Audah Alasmari

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 ...

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