Related Articles ( Audit )
External Audit Quality and its Factors in Palestinian Municipalities: Moderating Effect of Supreme Audit Institutions
Objectives: The study aims to investigate the relationship between external audit quality and its factors (i.e., auditor characteristics, audit firm attributes, and effectiveness of municipal internal control), as well as the moderation effect of supreme audit institutions between external audit quality ...
Determinants Impacting Audit Delays: The Case of Saudi Listed Firms
Objectives: We examined the determinants that influence the timeliness of audit reports. Methods: We used 532 observations that were collected over four years (2019 - 2022) from 133 Saudi listed firms, which were analysed using ordinary least squares (OLS) regression and relevant statistical tests (e.g. ...
The Impact of Spiritual Leadership on Organizational Creativity at the Audit Bureau in Jordan: A Case Study
Objectives: The study aimed to identify the impact of spiritual leadership on organizational innovation at the Audit Bureau in Jordan. Methods: The study followed the descriptive analytical approach; the study population consisted of all employees of the Audit Bureau in Jordan, numbering (454) ...