the auditing profession. Several studies investigated the impact of IT, in terms of the extent of use of IT audit …/methodology/approach This study uses both quantitative and qualitative data. A survey of 112 auditors, representing three of the Big 4 audit … firms as well as ten local audit firms in Egypt, is used to gather preliminary data, and semi-structured interviews are …

within the sales area of a company. On this basis, the paper underlines the mechanisms specific to a potential subsystem of …

There is substantial empirical evidence and increasing recognition that not only outcomes, but also the procedures … scholars) and the fact that economists began to investigate the role of procedures only recently. Thus, there is still an … question how people react to otherwise identical decisions which came about by different procedures. Behavioral and …

topic addressed is a real area of interest for the professional accountants because it organizes the application procedures …