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...

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...

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...

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...

Arabic Abstract: تناولت الدراسة موضوعا في غاية الأهمية وهو جودة التعليم المحاسبي في الجامعات الليبية, وذلك لما له من أهمية كبرى في النهوض بمهنة المحاسبة وبالتالي...