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...

Purpose – This paper aims to examine the role and significance of accounting and auditing in developing countries - Arab countries in creating transparency and drive for the national economy. It provides contextual background information on the state of Accounting in Arab countries. This paper...

This study investigates the challenges that face implementing of International Financial Reporting Standards (IFRS) by Libyan firms. In particular, this paper analyses the effect of legal, economic, accounting education and culture structures on adopting of IFRS in the Libyan context. A...

This paper examines the significance of the information contained in the Cash Flow statement of Libyan investment companies. It focuses on exploring the methods of Cash Flow Statement preparation do Libyan companies use and analyzing external and internal cash flow statement purposes. A...

The study aims to investigate the selected problems that may effect on auditor's efficiency. In order to achieve study objective, the questionnaire was designed and distributed for Libyan external auditors. SPSS was used to analyze the respondents of participants. The main finding was indicated...

تناولت الدراسة الحالية موضوعاً مهما وهو دور الرقابة العامة (الحكومية) في محاربة الفساد, وذلك لما له من أثار سلبية في النهوض بالاقتصاد المحلي للدولة. هذه الدراسة...