Global Journal of Economics and Business

Related Articles ( Audit )

Quality requirements of internal audit services A comprehensive vision

Mohammed Ajila , Khairh Zaqeeb

This study aimed to find out the quality of auditing in general and the quality of internal audit services, in particular by identifying the various features which is characterized by the internal auditor, by adopting the standards of the profession control and some of the behaviors that equip himself ...

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Mechanisms to Improve the Practice of Internal Auditing in Algeria in light of the Reality of Practice and the New Requirements of the Profession

Laib Abderrahmane

The aim of this article is to provide a number of mechanisms that allow for the improvement of internal audit activity in Algeria in a manner that allows it to prove its effectiveness and efficiency, in line with the new requirements of the international framework for practicing this profession and in ...

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Strategic Audit and its Role in Strategic Management of the Economic Institution - Theoretical Summary

Boudellal Hanane , Benhamadi Abdelkader

This study aims at valuing the role of strategic auditing in the management of the economic institution in which it was based on the theoretical rooting of the subject based on the sources of books, magazines and previous studies that dealt with the subject. The study concluded with a number of conclusions ...

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The impact of audit quality, corporate governance, and company characteristics on earnings management

Yousef Shahwan

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 ...

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The Role of Auditing in the Effectiveness of Corporate Governance Principles and Procedures as a Mechanism to Reduce Financial Corruption

Rogia Eltayb Ali Ahmed

This study titled as The Role of auditing in the effectiveness of the principles and the procedures of corporate governance as a mechanism to Financial corruption. This study aimed at identifying the most important difficulties facing the application of corporate governance and the role of the audit ...

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The Impact of the Joint Audit on the External Auditor Report in Sudanese Business Environment- Field Study

Adam Mohamed Ahmed Omer , Mohamed Ishag Eisa , Omer Alsir Mohammed

The objective of this study is to measure the effect of the joint audit on the external auditor report in Sudanese business environment. The problem stated is that: the external auditor report confidence is considered as a basic requirement for the companies stakeholders. The question raised is: is there ...

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The Role of Forensic Accounting on Auditing and Financial Arbitration in the Kingdom of Saudi Arabia

Abeer Bakri Siralkhatim

The research deals with the role of Forensic accounting on auditing and financial arbitration in the Kingdom of Saudi Arabia. As we find that with the high rates of lawsuits and disputes, which results in the getting help for experts or accountants with experience in financial cases to show their opinions ...

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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 Impact of Implementing International Auditing Standard 700 (Reporting) in Developing Jordanian External Auditor Report Quality in Jordanian Commercial Banks

Nazem Saeb Abdel Kader Al sherideh , Younis Alian Al Shobaki

The study aimed to uncover the impact of the application of the International Auditing Standard 700 (Preparation of the Report) on its dimensions in upload the quality of the external auditor's report in its dimensions in Jordanian commercial banks. To achieve the objectives of the study, the researcher ...

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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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