The aim of this study is to provide an examination of the factors that have a bearing on KSB, based upon attitudes amongst academics in developing countries, using a particular focus upon academics within the University of Baghdad. With the research study, structural equation modelling was...

This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North African region. This study conducted...