Purpose - To constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet-based financial reports (IBFR). Methodology/Approach - The study conducts a questionnaire on practicing auditors from audit firms in Egypt in the year 2007 to...

Purpose-This paper aims to (i) investigate the effect of other comprehensive income (OCI) on audit fees (AF) and audit report lag (ARL), and (ii) test the moderating effect of board gender diversity (BGD) on such relationships. Design/methodology/approach- This paper uses data extracted from the...

The purpose of this paper is to constitute a comprehensive framework of risk management and to explore the role played by internal auditors in the audit of risk management. The paper also, attempts to collect internal auditors' opinion regarding other factors on risk-management auditing, where...