This paper attempts to investigate the quality of audit evidence obtained by auditors in the Libyan context. In particular, this study explores the effects of the professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence on the evidence. A...

Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with...

A hierarchy of evolution equations for higher-order moments of the velocity distribution function is generalized by including the effects of an external field. The use of continued-fraction techniques yields generalized transport coefficients including not only memory effects but also non-linear...