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Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana

Author:Anthony Egyir Aikins, John Victor Mensah and Akwasi Kumi-Kyereme
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose Internal audit is an essential component of the accountability structure in Ghana's local…

Adoption of the COSO methodology for internal Sharīʿah audit

Author:Said Bouheraoua and Fares Djafri
Publisher:ISRA International Journal of Islamic Finance,
Abstract: Purpose Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Fr…

Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies

Author:Esraa Esam Alharasis, Manal Alidarous and Fouad Jamaani
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study aims to examine the relationship between auditor industry specialization (IS) …

Emerging technology and auditing practice: analysis for future directions

Author:Mohammed Muneerali Thottoli, Essia Ries Ahmed and K.V. Thomas
Publisher:European Journal of Management Studies,
Abstract: Purpose The purpose of this paper is to explore the effects of emerging technology (technology ad…

Audit expectation gap: a comprehensive literature review

Author:Aluthgama Guruge Deepal and Ariyarathna Jayamaha
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG…

The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member's behavior in…

Author:Manale Abdo, Khalil Feghali and Mona Akram Zgheib
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This paper aims to assess the influence of emotional intelligence (EI) on the perceived i…

Investigating the backstage of audit engagements: the paradox of team diversity

Author:Firdaus Amyar, Nunung Nurul Hidayah, Alan Lowe and Margaret Woods
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose There has been very little qualitative “fieldwork” of audit practice. This is especially …

Nonaudit services, audit committee characteristics and accruals quality in Malaysia

Author:Wan Zurina Nik Abdul Majid, Effiezal Aswadi Abdul Wahab, Hasnah Haron, Dian Agustia and Mohammad Nasih
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The study examines the relationship between nonaudit services (NAS) and accruals quality …

The impact of an audit committee's independence and competence on investment decision: a study in Bahrain

Author:Abdullah Al-Hadrami, Ahmad Rafiki and Adel Sarea
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study aims to investigate the impact of the audit committee's (AC) independence and …

Benchmark of machine learning methods for classification of a Sentinel-2 image

Author:Marco Piragnolo, Francesco Pirotti, AYSE FILIZ Sunar
Publisher:Copernicus GmbH
Abstract: Thanks to mainly ESA and USGS, a large bulk of free images of the Earth is readily available nowada…
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