Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? An auditors' perspective during the COVID-19 pandemic
In this study the researcher aims to investigate the effect of virtual audit proficiency on both
audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover …
audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover …
The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia
Over the last decade, rapid advances in information systems (ISs) have greatly reshaped
and changed the nature of doing business and how its performance is measured, with …
and changed the nature of doing business and how its performance is measured, with …
Ciberdelito y su asociación en el cometimiento de fraudes financieros en la pandemia de la COVID-19.(Cyber-crime and Its Association in the Commission of …
La COVID-19 afectó a millones de personas y organizaciones de todos los sectores y clases
sociales, coadyuvando a que proliferen riesgos sociales, económicos, tecnológicos y …
sociales, coadyuvando a que proliferen riesgos sociales, económicos, tecnológicos y …
The Effect of Social Capital on Auditor's Performance
This paper investigates the relationship between social capital and auditor's performance in
Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 …
Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 …
[HTML][HTML] Data on selfـــefficacy and its sources during the COVID-19 crisis: A Saudi auditor's perspective
Background Auditors during COVID-19 experienced an unprecedented situation, in which
normal audit activities were difficult to conduct. Moreover, COVID-19 forced auditors to …
normal audit activities were difficult to conduct. Moreover, COVID-19 forced auditors to …
Remote Auditing, Aspect of Auditor Behavioral and Use Of Technology
This sco** review aims to map out existing studies related to remote auditing that focus on
the topics of auditors' behavioural and technology use. The importance of auditors' …
the topics of auditors' behavioural and technology use. The importance of auditors' …
IT Audit Acceptance Among External Auditors in Saudi Arabia: Mediating Role of IT Audit Importance
In this study the researchers aim to investigate the effect of IT audit self-efficacy, subjective
norm, IT facilitating resources on both IT audit importance (perceived usefulness and …
norm, IT facilitating resources on both IT audit importance (perceived usefulness and …
Feasibility and prospects for the use of digital technologies in the audit of a testing laboratory
S Kuzmina, A Chernikova… - E3S Web of …, 2023 - e3s-conferences.org
Confirmation of the testing laboratory competence is a necessary condition for ensuring the
high quality of its functioning. Currently, the competence check of the testing laboratory is …
high quality of its functioning. Currently, the competence check of the testing laboratory is …
[HTML][HTML] Инновационный подход к организации внутреннего аудита строительных предприятий
НН Щепкина - Вестник МГСУ, 2022 - cyberleninka.ru
Введение. Широкое внедрение инноваций в аудите зарубежными предприятиями
закладывает основу для применения новых подходов к решению задач внутреннего …
закладывает основу для применения новых подходов к решению задач внутреннего …
THE IMPACT OF COVID-19 LOCKDOWN AND AUDITORS'MENTAL HEALTH ON THE EXTERNAL AUDIT EFFECTIVENESS IN MULTINATIONAL ORGANIZATIONS …
SS Mutashar, KN Hussain… - International Journal of …, 2022 - agbioforum.org
The Covid-19 lockdown hinders the effectiveness of external audits due to environmental
concerns and a severe lockout that requires global attention. Consequently, this paper …
concerns and a severe lockout that requires global attention. Consequently, this paper …