Determinants Of Auditors Perceptions Of The Work Needed In The Audit Of Internet Based Financial Reports In Egypt
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Determinants Of Auditors Perceptions Of The Work Needed In The Audit Of Internet Based Financial Reports In Egypt
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Author : Tariq Hassaneen Ismail
language : en
Publisher:
Release Date : 2014
Determinants Of Auditors Perceptions Of The Work Needed In The Audit Of Internet Based Financial Reports In Egypt written by Tariq Hassaneen Ismail and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
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 examine their perceptions of the work needed to audit IBFR and factors that might affect their perceptions.Findings - The study portrays total auditors' perceptions as a function of four dimensions. First, auditor' personal-specific characteristics (consisting of three variables); second, audit fieldwork-specific characteristics (containing one variable); third, audit firm-specific characteristics (comprising five variables); and, fourth, environmental-specific characteristics (consisting of four variables). The analysis of empirical study provides evidence of a significant association between auditors' perceptions of the work needed to audit IBFR and the following factors: auditors' knowledge of inherent risks of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment.Research limitations - The scope of the survey is limited to a small number of potential participants. Accounting and auditing standards setting' environment in Egypt may restrict the generalization of the findings of this study.Originality/Value - This paper enriches to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions of the work needed to audit IBFR. The study provides evidence that supports Egyptian regulators' initiatives to issue guidelines that cover IBFR, and auditors' responsibilities and the work needed in the audit of IBFR in electronic business environments in an attempt to improve the integrity of financial reporting.
Navigating Trust In Sustainability Reporting And Assurance
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Author : Khatib, Saleh F.A.
language : en
Publisher: IGI Global
Release Date : 2025-02-26
Navigating Trust In Sustainability Reporting And Assurance written by Khatib, Saleh F.A. and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-02-26 with Business & Economics categories.
In the rapidly evolving landscape of global sustainability efforts, trust in sustainability reporting emerges as a beacon for those striving to understand the complex world of environmental accountability and corporate sustainability practices. Sustainability assurance is a crucial process by which companies verify their environmental and social impact reports, building trust between corporations, investors, and the public. Sustainability has become a cornerstone for ethical business practices, with assurance acting as a critical bridge between promise and performance. Further research into sustainability reporting may help organizations make informed decisions about their services and practices. Trust in Sustainability Reporting explores the assurance process, from the standards that govern it to the challenges and opportunities it presents. It examines the assurance process and showcases its role in enhancing transparency, accountability, and trust in corporate sustainability efforts. This book covers topics such as mathematical thinking, environmental science, and green business, and is a useful resource for business owners, government officials, computer engineers, data scientists, academicians, and researchers.
Corporate Governance In Less Developed And Emerging Economies
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Author : Matthew Tsamenyi
language : en
Publisher: Emerald Group Publishing
Release Date : 2008-12-01
Corporate Governance In Less Developed And Emerging Economies written by Matthew Tsamenyi and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-12-01 with Business & Economics categories.
Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.
Computing Internet Of Things And Data Analytics
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Author : Fausto Pedro García Márquez
language : en
Publisher: Springer Nature
Release Date : 2025-08-15
Computing Internet Of Things And Data Analytics written by Fausto Pedro García Márquez and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-08-15 with Computers categories.
This proceedings book offers a multidimensional exploration of the latest advancements in data science and technology, providing valuable insights for researchers, professionals, and enthusiasts in the rapidly evolving field. Each chapter delves into specific topics, offering a blend of theoretical foundations, practical applications, and future perspectives to keep readers abreast of the cutting-edge developments in these critical domains.
Index To Theses With Abstracts Accepted For Higher Degrees By The Universities Of Great Britain And Ireland And The Council For National Academic Awards
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Author :
language : en
Publisher:
Release Date : 2007
Index To Theses With Abstracts Accepted For Higher Degrees By The Universities Of Great Britain And Ireland And The Council For National Academic Awards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Dissertations, Academic categories.
From The Internet Of Things To The Internet Of Ideas The Role Of Artificial Intelligence
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Author : Abdalmuttaleb M. A. Musleh Al-Sartawi
language : en
Publisher: Springer Nature
Release Date : 2022-11-18
From The Internet Of Things To The Internet Of Ideas The Role Of Artificial Intelligence written by Abdalmuttaleb M. A. Musleh Al-Sartawi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-11-18 with Technology & Engineering categories.
This book shows latest research on the role Artificial inelegance in enabling IoT to evoke IoI, and how IoI flourish inside technologies like social media platforms, social networks: communities of practice/interest, to assure a globally sustainable unit where humans integrate with machines to collaboratively share ideas and solve complex problems. Such a book holds several benefits. It will reveal theoretical practical, and managerial implications through discussions that will embrace a wide array of technologies focused on the role of AI enabled IoT to evoke IoI. EAMMIS 2022 was organized by the Bridges Foundation in cooperation with Coventry University, UK on the 10th and 11th of June 2022. EAMMIS 2022 theme was From the Internet of Things to the Internet of Ideas: The role of Artificial Intelligence. The papers presented at the conference provide a holistic view of AI and its applications, IOT and the IOI which will help societies to better use and benefit from AI, IOT and IOI to develop future strategies and actions.
Auditors Perceptions On Tasks Towards Internet Reporting
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Author : Tariq Hassaneen Ismail
language : en
Publisher:
Release Date : 2014
Auditors Perceptions On Tasks Towards Internet Reporting written by Tariq Hassaneen Ismail and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
The purpose in this study is to constitute and test a framework of factors that might impact auditors' perceptions on tasks towards internet reporting. The study employs a questionnaire to practicing auditors from audit firms in Egypt in the year 2007 to examine auditors' perceptions on tasks towards internet reporting and factors that might affect their perceptions. The study portrays total auditors' perceptions as a function of four dimensions; auditor' personal-specific characteristics; consisting of three variables, audit fieldwork-specific characteristics; containing one variable, audit firm-specific characteristics; consisting of five variables and environmental-specific characteristics; consisting of four variables. Analysis of empirical study provides evidence of a significant association between auditors' perceptions on tasks towards internet financial reporting and the following factors; auditors' knowledge in risk of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment. This paper adds to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions on tasks towards internet reporting.
Assessing The Development Of Voluntary Internet Financial Reporting And Disclosure In Egypt
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Author : Doaa Abd El Rehim Mohamed Aly
language : en
Publisher:
Release Date : 2008
Assessing The Development Of Voluntary Internet Financial Reporting And Disclosure In Egypt written by Doaa Abd El Rehim Mohamed Aly and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Currently the provision of corporate financial information through the internet is a new issue confronting providers and users of financial information in Egypt. It is expected to be important as financial information would be disseminated worldwide and this availability of information could encourage people to invest in any part of the world. Studying internet reporting in Egypt will help in providing on line timely information, thus encouraging investors to invest in Egypt. It will meet stakeholders? demands for greater speed and volume of financial information. Businesses must find better and more effective ways of communicating financial information with these stakeholders. Therefore, there is a need to examine the role played by the internet in communicating financial information in Egypt, in order to find out how that role may be enhanced. The major objectives of the study were to 1) identify the extent of internet corporate financial reporting in the Egyptian companies; 2) identify factors which influence Egyptian listed companies to voluntarily adopt internet-based corporate financial reporting; 3) evaluate the effectiveness of voluntary internet financial reporting and disclosure to selected groups of users; and 4) explore the role of Investor Relations and auditors regarding internet financial reporting and their functions or procedures are affected. Innovation diffusion, institutional change, and economic-based theories were employed to explain the adoption of internet financial reporting in Egypt. To accomplish these objectives, a sequential explanatory triangulation design was employed, employing both quantitative and qualitative data collection and analysis. Quantitative methods were used to achieve the first and second objectives. A disclosure index was constructed to determine the level of voluntary internet financial reporting of the 100 most active listed Egyptian companies for the year ended 2004. Ten hypotheses were formulated to test the relationship between the level of voluntary financial internet disclosure and the company?s characteristics. It was found that 27 companies had no websites, the websites of 9 companies were under construction, 62 companies had websites and 35 companies disclosed their financial information on their websites. The average disclosure rates of financial information were 30% for the Egyptian companies which had websites and 44% for companies having websites and disclosing financial information. 100% of communication companies and 67% of financial services companies disclosed financial information on their websites and all communication companies had disclosure scores over 50%. The results of Univariate analysis revealed that firm size variables (total assets, total sales); leverage variables (Total Debt /Total Assets and Long term Debt/ Total Assets); foreign listing; industry type; and audit firm size are significantly associated with the extent of internet disclosure at least at the 5% level of significance. The results of multiple regressions indicated that profitability, foreign listing and industrial sector (communications and financial services) are important factors affecting the amount and presentation formatting of financial information disclosed on Egyptian companies? websites. Qualitative method was used to accomplish the second, third and fourth objectives. Seventeen interviews were conducted with stakeholders [Investor relations officers, financial analysts & fund managers, audit partners & key managers from Egyptian Stock Exchange]. A framework was developed which includes six main factors affecting companies? disclosure of financial information on the internet, which include companies? characteristics [Size, Foreign listing, Industrial sector (banking and communications sectors), Capital structure (Foreign investors, Governmental ownership, Number of shareholders)], management style, amount of paper-based disclosure, imitation, rules and regulations, and number of analysts covering the company. Investor relations officers should be responsible and decide upon the financial information to be published on companies? websites but this is not the case in Egypt. Auditors have no responsibility regarding internet financial reporting in Egypt. This study makes the following contribution to knowledge: - This study is the first which undertakes an empirical investigation regarding internet financial reporting and disclosure of Egyptian listed companies. - This is the first study to examine the effects of culture, organizational structure and demographic characteristics on the adoption of voluntary internet reporting and disclosure. - One of the significant features in this study is that it employed quantitative and qualitative methods to identify the factors which affect companies? adoption of voluntary internet financial reporting and disclosure in Egypt. - This study will contribute to the understanding of the concept, functions and activities of Investor Relations within companies and this might draw the attention to the importance of Investor Relations and help in the development of Investor Relations in Egypt. This is the first time that the role of Investor Relations has been investigated in Egypt, or indeed any Arab country. - The disclosure index used was modified to be suitable for companies working in the Egyptian environment context. This index could be used by other researchers to investigate internet financial reporting and disclosure for companies working in other Arab countries that are experiencing similar economic changes.
Auditors Perceptions Toward Internet Financial Reporting
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Author : Nurul Ain Omar
language : en
Publisher:
Release Date : 2013
Auditors Perceptions Toward Internet Financial Reporting written by Nurul Ain Omar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Auditor S Perceptions Of Financial Reporting Quality
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Author : Michalis Bekiaris
language : en
Publisher:
Release Date : 2014
Auditor S Perceptions Of Financial Reporting Quality written by Michalis Bekiaris and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
According to IASB a key prerequisite for quality in financial reporting is the adherence to the objective and the qualitative characteristics of financial reporting information. Qualitative characteristics are the attributes that make financial information useful and consist of relevance, faithful representation, comparability, verifiability, timeliness and understandability. This paper aims to investigate auditor's perceptions of the quality of financial reports based on the qualitative characteristics of financial reporting information defined by IASB in its conceptual framework. In addition, it aims to identify the key factors that influence and improve the quality of financial reports, as well as the factors that lead to poor quality. Finally, an effort is made to assess the quality of financial reporting of Greek companies according to each qualitative characteristic of financial reporting information. Results indicate that auditors perceive the qualitative characteristics of financial reporting information as important quality elements of financial reports. As far as the quality of financial reports of Greek companies is concerned auditors perceive it to be of moderate quality attributed mainly to earnings management, poor corporate governance, family ownership and deviation from accounting principles.