Purpose The study aims to investigate the appearance of corporate social and
environmental responsibility (CSER) practices in a context where economic, communal and …

Purpose This paper aims to explore the perceptions of external auditors' on the motivations
behind management fraud, which could increase the likelihood of detecting financial …

Purpose: The aims of this research are to investigate the reasons for adopting big data (BD)
and big data analytics (BDA), determine their extent of usage, and identify potential …

The accounting and auditing profession is affected by the environment in which it operates.
That environment includes a variety of accounting and non–accounting factors. The …

Purpose The effect of culture, through the accounting values of conservatism and secrecy,
on accounting judgments is an area of research extensively studied in developed countries …

Fraud is a major concern for investors, regulators, and external auditors. Of particular
concern is asset misappropriation because it was given less attention in prior audit literature …

This study examines the impact of remote audit quality (RAQ) on the quality of audit work
(QAW). Further, it explores the moderating effect of both client technological readiness …

In this study, we explore actual and perceived effectiveness of accounting education (AE)
pre/post the application of total quality management in Egypt, which constitutes an …

This thesis aims to examine the effects of corporate governance (CG) attributes and external
auditing on accrual-based earnings management (EM) and real EM (REM) activities in the …

This study investigates the relationship between persistence of earning and the components
of earning on the predictability of earning in an emerging market after the adoption of …