Eltweri, Ahmed; Faccia, Alessio; Foster, Scott - In: Administrative Sciences 12 (2022) 3, pp. 1-19
responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the … from within the auditing field in Libya, including preparers and users of annual reports. Regarding ISAs adoption, the … auditing practice in Libya. The identified factors are (a) foreign corporations, such as accountancy firms, (b) economic …