Global Journal of Economics and Business

Related Articles ( Auditing )

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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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 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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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(

Mona Abdelrhman yagoub , Ashwag Moshabab Alasmary

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 ...

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The role of external audit in developing the level of strategic performance for organizations - the field study

Shereif Mohamed Abdel Hamid El Sheikh

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 ...

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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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