Purpose – The purpose of this paper is to explore the perceptions of auditors in Egypt toward the role that continuous auditing (CA) can play in offsetting the challenges facing the quality of Internet-reported financial information. The paper also examines the impact of audit firm type and...

The major objectives of regulating the banks are to reduce the risk of failure and to achieve some desired social goals. Regulations are designed to prevent commercial banks from becoming too risky and to maintain public confidence in the country's financial system. The economic argument for...