This study examines the relation between auditors and their client's investment efficiency. We hypothesize and find that auditor's characteristics that proxy for an auditor's knowledge and resources are associated with higher client investment efficiency, after controlling for the auditor's...

The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to...

The materiality principle supports the information function of financial accounting as to what information could usefully be published to enhance investors' decisions. Therefore, materiality guides the entity preparing the accounts to present relevant financial information and to prevent...

This paper reviews the nature of accounting and auditing problems and the need for application of artificial intelligence (AI) technologies to the discipline. The discussion includes current accounting issues for which new AI development should be fruitful, particularly auditing and assurance

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was adopted for this study. Questionnaire was distributed to...

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and Auditing of Financial Reporting” was signed into law in 2012. Some of its provisions became effective immediately, while others became effective in January 1, 2013. The law...

PurposeThe purpose of the paper was to investigate the usefulness of external audit of financial statements in detecting manipulation of financial statements in Poland. Design/method/approachThe study analyzes and summarizes common techniques used to manipulate financial statements of Polish...

This paper examines the impact of accounting conservatism and auditing conservatism on earnings quality. Four proxies were used to measure earnings quality; persistence, accrual quality, value relevance and smoothness. We use the published annual reports of all the listed firms in the Muscat...

For the study of entrepreneurship, a cornerstone of modern competitive economy, perhaps there is no liberal profession better suited to be analysed than the financial audit. The financial auditor is meant to be an entrepreneur, to take his destiny into his own hands, because, in order to be...

The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefore regulators have established...