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Published Articles with Keyword: audit
- Title: The Impact of Top Management Support on Computer-Assisted Audit Tools (CAATs) Adoption: Mediating Effects of Auditor IT Competency and Innovativeness with a Focus on Perceived Usefulness
Authors: Hussam Mohammad Ali Al Omari, Mohd Rizuan Abdul Kadir, Raedah Bte. Sapingi, Ahmad Al-Dalaien
Doi: 10.37394/23207.2025.22.22
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Published in WSEAS Transactions on Business and Economics, Volume 22, 2025 - Title: Corporate Governance Mechanisms and Audit Feature: Evidence from an Emerging Stock Market
Authors: Nashat Ali Almasria, Zaidoon Abed Alhatabat, Abdulhadi Ibrahim, Fadya Burhan Alhajahmad, Diala Jehad Ahmad Ershaid
Doi: 10.37394/23207.2025.22.11
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Published in WSEAS Transactions on Business and Economics, Volume 22, 2025 - Title: The Dynamics of CAATs Adoption in Jordan:
Bridging Top Management Support with Auditor Innovativeness and IT Competency
Authors: Hussam Mohammad Ali Al Omari, Mohd Rizuan Abdul Kadir, Raedah Bte. Sapingi, Ahmad Al-Dalaien
Doi: 10.37394/23207.2025.22.3
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Published in WSEAS Transactions on Business and Economics, Volume 22, 2025 - Title: The Role of Audit Committee and Institutional Ownership as Moderating: Analysis Fraud Heptagon in Indonesia
Authors: Imang Dapit Pamungkas, Ira Oktavianasari, Fathimah, Adinda Nabila Jasmine
Doi: 10.37394/23207.2024.21.218
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Detecting Fraudulent Financial Statements with Analysis Fraud Hexagon: Evidence from State-Owned Enterprises Indonesia
Authors: Tarmizi Achmad, Imam Ghozali, Imang Dapit Pamungkas
Doi: 10.37394/23207.2024.21.190
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Leadership, Audit, and Supply Chain: The Effect and the Integration, Evidence from a Developing Country
Authors: Yousef Shahwan
Doi: 10.37394/23207.2024.21.186
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Regional Financial Performance and Audit Opinion: Independence and Comparison among Archipelagic Regions in Indonesia
Authors: Iis Surgawati
Doi: 10.37394/232024.2024.4.7
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Published in Earth Sciences and Human Constructions, Volume 4, 2024 - Title: The Influence of Audit Tenure, Audit Rotation, Public Accounting Firm Size, and Audit Opinion on Audit Quality (Study of Large Trading Companies Listed on the Indonesian Stock Exchange)
Authors: Sita Yubelina Sabandar, Kordiana Sambara, Afian Dezi Sanda Sipi, Luana Sasabone
Doi: 10.37394/23207.2024.21.161
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Earnings Quality and Corporate Governance in Jordan: An Exploration in a Developing Market Context
Authors: Fahid Ali Younis Freihat, Mohd Rizuan Abdul Kadir, Khairul Anuar Kamarudin, Raedah Sapingi
Doi: 10.37394/23207.2024.21.153
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: The Impact of the COVID-19 Pandemic on the External Auditor’s Effort and His Opinion on the Firm is Going Concern
Authors: Abeer Abdallah Mhammed Grayb, Nasareldeen Hamed Ahmed Alnor, Eid Mahmoud Abozaid, Ebrahim Mohammed Al-Matari, Adam Mohamed Omer, Mohamed Elnair Mohamedain Khogaly
Doi: 10.37394/23207.2024.21.148
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: The Impact of External Audit on the Quality of Financial Reports in Jordanian Insurance Companies
Authors: Ayman Saleh Mustafa Harb, Osama Mohammad Khaleel Ballout, Omar Fareed Shaqqour, Hamza Mohammad Ahmed Khuzamieh
Doi: 10.37394/23207.2024.21.102
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Summary on the Development of Accounting and Auditing Practises towards IFRS-IAS/ISA in Jordan: Historical and Theoretical Perspective
Authors: Esraa Esam Alharasis, Hossam Haddad, Husni K. Al-Shattarat, Nidal Mahmoud Al-Ramahi
Doi: 10.37394/23207.2024.21.81
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Navigating Ethics: Insights into External Auditor Compliance from Financial Managers and Internal Auditors in Jordanian Companies
Authors: Abdelrazaq Farah Freihat
Doi: 10.37394/23207.2024.21.76
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Does Forensic Accounting Matter? Diagnosing Fraud Using the Internal Control System and Big Data on Audit Institutions in Indonesia
Authors: Enny Susilowati Mardjono, Entot Suhartono, Guruh Taufan Hariyadi
Doi: 10.37394/23207.2024.21.53
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: The Relationship between Assessing Audit Risks and Revealing Creative Accounting Methods in Accounting Estimates: The Perspective of Algerian External Auditors
Authors: Samia Fekir, Billal Chikhi, Faris Alshubiri, Nadia Fekir
Doi: 10.37394/23207.2024.21.34
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Human Resources Perspective: Audit Fee, Internal Control, and Audit Materiality Affect Auditor Switching
Authors: Amad Badawi Saluy, Novawiguna Kemalsari, Unang Toto Handiman, Peby Arwiya, Ahmad Faridi, Bustanul Arifin Caya, Haliansyah Machmud
Doi: 10.37394/23207.2024.21.3
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Published in WSEAS Transactions on Business and Economics, Volume 21, 2024 - Title: Audit-based Power Surge Detection using Federated Learning in Smart Transmission Lines
Authors: M. Mohammed Thaha, Rosini Nawang Mustapen, Rafikullah Deraman, Shanmugam Durairaj, Rajendrakumar Ramadass
Doi: 10.37394/232016.2023.18.37
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Published in WSEAS Transactions on Power Systems, Volume 18, 2023 - Title: The Impact of using Blockchain on the Auditing Profession
Authors: Mohammad Ahmad Alnaimat, Oleg Kharit, Safar Purhani, Olena Symonenko, Hanna Bratus
Doi: 10.37394/23209.2023.20.39
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Published in WSEAS Transactions on Information Science and Applications, Volume 20, 2023 - Title: The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman
Authors: Abdullah Said Ahmed Hubais, Mohd Rizuan Abdul Kadir, Zaroug Osman Bilal
Doi: 10.37394/232018.2023.11.40
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Published in WSEAS Transactions on Computer Research, Volume 11, 2023 - Title: The Relevance of Audit Quality, Debt Financing and Earnings Management
Authors: Hui Jing
Doi: 10.37394/23207.2023.20.191
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Published in WSEAS Transactions on Business and Economics, Volume 20, 2023 - Title: The Informative Value of CG Code Voluntary Disclosure on Firm Performance When Moderated by External Auditors
Authors: Walaiporn Nuansa-Ard, Supa Tongkong, Wachira Boonyanet
Doi: 10.37394/232018.2023.11.29
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Published in WSEAS Transactions on Computer Research, Volume 11, 2023 - Title: Financial Analysis of the Construction Company's Product Quality Management System
Authors: Abdizhapar D. Saparbayev, Yeldar A. Zhuman, Nagima F. Sarsenbiyeva, Kaisar S. Alpysbayev, Zaure A. Klyshbayeva, Assel N. Kaziyeva
Doi: 10.37394/232032.2023.1.19
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Published in Financial Engineering, Volume 1, 2023 - Title: The Moderating Role of Big Data and User Satisfaction in the Predictors of Generalized Audit Software among Jordanian Auditing Firms
Authors: Ahmad Marei
Doi: 10.37394/23207.2023.20.121
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Published in WSEAS Transactions on Business and Economics, Volume 20, 2023 - Title: The Impact of Adopting the Joint External Audit Approach on the Auditor's Opinion and its Reflection on Information Asymmetry: An Applied Study at Firms Registered on Amman Stock Market Exchange
Authors: Abdalla Alassuli
Doi: 10.37394/23207.2023.20.77
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Published in WSEAS Transactions on Business and Economics, Volume 20, 2023 - Title: The Effect of Audit Firm Size on Earnings Management: Using the CEO Compensation as Moderator
Authors: Hamzeh Fathi Alshare, Mohd Rizuan Bin Abdul Kadir, Khairul Anuar Kamarudin, Hasmaizan Binti Hassan
Doi: 10.37394/23207.2023.20.46
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Published in WSEAS Transactions on Business and Economics, Volume 20, 2023 - Title: Audit Expectations Gap: Testing the Empirical Evidence from Jordan using Two Levels of Stakeholders
Authors: Nadia Ahmad Alkhateeb, Najib Shrydeh, Suleiman Jamal Mohammad, Omar Ali Kanaan
Doi: 10.37394/23207.2023.20.39
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Published in WSEAS Transactions on Business and Economics, Volume 20, 2023 - Title: Is Reforming the Corporate Governance System Necessary?
Authors: John E. H. J. Foeh, Diah Ayu Permatasari, Jhonni Sinaga, Adler Haymans Manurung
Doi: 10.37394/23202.2023.22.1
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Published in WSEAS Transactions on Systems, Volume 22, 2023 - Title: Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan
Authors: Hamzeh Fathi Alshare, Mohd Rizuan Bin Abdul Kadir, Khairul Anuar Kamarudin, Hasmaizan Binti Hassan
Doi: 10.37394/23207.2023.20.17
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Published in WSEAS Transactions on Business and Economics, Volume 20, 2023 - Title: The Role of Internal Audit Computerization in Supporting the Task of External Auditing in Jordanian Insurance Companies
Authors: Ahmad Bawaneh
Doi: 10.37394/23207.2022.19.181
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Published in WSEAS Transactions on Business and Economics, Volume 19, 2022 - Title: The Effect of Prevention Measures, Fraud Detection, and Investigative Audits on Efforts to Minimize Fraud in The Financial Statements of Companies, Makassar City Indonesia
Authors: Natalia Paranoan, Sita Yubelina Sabandar, Anthon Paranoan, Elisabet Pali, Isak Pasulu
Doi: 10.37394/23209.2022.19.6
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Published in WSEAS Transactions on Information Science and Applications, Volume 19, 2022 - Title: Review of the Corporate Governance and Its Effects on the Disruptive Technology Environment
Authors: Hossam Haddad, Dina Alkhodari, Reem Al-Araj, Nemer Aburumman, Jihad Fraij
Doi: 10.37394/232015.2021.17.93
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Published in WSEAS Transactions on Environment and Development, Volume 17, 2021 - Title: Effects of Multi-Directional Step-Up Training with Rhythmic Auditory Stimulation on Gait and Balance Ability in Stroke Patients
Authors: Jieun Choi, Joong-Ηwi Kim
Doi: 10.37394/232015.2021.17.72
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Published in WSEAS Transactions on Environment and Development, Volume 17, 2021 - Title: Functioning of Public Internal Audit in Albania
Authors: Hysen Muceku, Kreshnik Bello
Doi: 10.37394/23207.2021.18.99
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Published in WSEAS Transactions on Business and Economics, Volume 18, 2021 - Title: The Moderating Effect of Leverage on the Relationship between Corporate Size and Audit Fees: Evidence from Jordanian Manufacturing Companies
Authors: Ahmad Dahiyat, Ahmad Bawaneh
Doi: 10.37394/23207.2021.18.98
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Published in WSEAS Transactions on Business and Economics, Volume 18, 2021 - Title: The Role of Good Governance in the Performance of a Public Entity (The Case of ARDA)
Authors: Blerina Banushi, Valbona Cinaj, Artur Ribaj
Doi: 10.37394/232015.2021.17.62
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Published in WSEAS Transactions on Environment and Development, Volume 17, 2021 - Title: Risks of Adopting Automated AIS Applications on the Quality of Internal Auditing
Authors: Adel M. Qatawneh
Doi: 10.37394/23207.2021.18.73
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Published in WSEAS Transactions on Business and Economics, Volume 18, 2021 - Title: The Role of Forensic Accounting Techniques in Reducing Cloud Based Accounting Risks in the Jordanian Five Stars Hotels
Authors: Firas Hashem
Doi: 10.37394/23207.2021.18.44
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Published in WSEAS Transactions on Business and Economics, Volume 18, 2021 - Title: Use of Financial Ratios in selecting entities for Tax Audit purposes – empirical study in Albania
Authors: Rezarta Shkurti, Elena Myftaraj, Elsia Gjika
Doi: 10.37394/232015.2021.17.30
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Published in WSEAS Transactions on Environment and Development, Volume 17, 2021 - Title: The need for improvement of External Audit Reports of banks (The case of banks in Albania which mainly belong to EU Banks)
Authors: Valbona Cinaj, Manuela Meçe, Artur Ribaj, Ilda Kadrimi
Doi: 10.37394/232015.2020.16.55
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Published in WSEAS Transactions on Environment and Development, Volume 16, 2020 - Title: Examining the Efficiency of Emotiv Insight Headset by Measuring Different Stimuli
Authors: Martina Zabcikova, Zuzana Koudelkova, Roman Jasek
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Published in WSEAS Transactions on Applied and Theoretical Mechanics, Volume 14, 2019 - Title: Investigation of Emotiv Epoc+ Headset Usability by Measuring Various Stimuli
Authors: Martina Zabcikova, Zuzana Koudelkova, Roman Jasek
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Published in WSEAS Transactions on Applied and Theoretical Mechanics, Volume 14, 2019 - Title: Artificial Intelligence and Blockchain in Audit and Accounting: Literature Review
Authors: Aneta Zemánková
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Published in WSEAS Transactions on Business and Economics, Volume 16, 2019 - Title: The Effect of Litigation Risk and Audit Quality on Earning Management: Evidence in Indonesia
Authors: St. Dwiarso Utomo, Zaky Machmuddah, Imang Dapit Pamungkas
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Published in WSEAS Transactions on Business and Economics, Volume 16, 2019 - Title: The Effect of Auditor Switching and Managerial Ownership on Fraudulent Financial Statement
Authors: St. Dwiarso Utomo, Zaky Machmuddah, Imang Dapit Pamungkas
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Published in WSEAS Transactions on Business and Economics, Volume 16, 2019 - Title: Auditory Temporal Resolution based Psychophysical Evaluation of Healthy Individuals Exposed to Occupational Noise and Solvents
Authors: Sanjay H. S., Prithvi B. S., Nikhil M. N.
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Published in WSEAS Transactions on Acoustics and Music, Volume 5, 2018 - Title: The Role of the Auditors in Italian Listed Companies
Authors: Maria Teresa Bianchi
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Published in WSEAS Transactions on Business and Economics, Volume 14, 2017 - Title: Audit Quality and Financial Distress: Evidence from China
Authors: Yu Lu, Diandian Ma
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Published in WSEAS Transactions on Business and Economics, Volume 13, 2016
