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...

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...

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...

Arabic Abstract: هدف هذا البحث إلى قياس أثر تطبيق المعايير الدولية لإعداد التقارير المالية في تعزيز الخصائص النوعية للمعلومات المحاسبية لتحقيق جودة التقارير المالية في...

Arabic Abstract: تعتبر المشروعات الصغرى والمتوسطة ذات أهمية كبيرة في جميع دول العالم وخاصة في الدول النامية، لما لها من دور ايجابي وهام في توفير فرص عمل لجميع الفئات...