The main objective of this research is to assess whether UK listed companies comply with the U.K code of corporate governance regarding audit committees and disclosure arrangements. The research also aims at testing whether the companies’ size and board composition affect the management’s...

This paper aims at investigating the effect of industry specialization on the audit quality and earnings quality. It examines the relation between industry specialization and earnings quality, financial reporting quality, and audit quality. The research posits that industry specialization...

The circumstances and variables surrounding the auditing environment like the International Trade Agreement (ITA) and the probability of the entrance of foreign auditing firms in the auditing field in Egypt resulted in pressure to enhance the audit effectiveness and quality of Egyptian auditing...

Purpose – The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by the Egyptian listed companies' internal audit...

Purpose– Aims to determine whether red flags can be helpful for external auditors in detecting fraudulent financial reporting. The research explores whether external auditors demographic factors affect external auditors' perception about the ability of red flags to detect fraudulent financial...

The main objective of this research is to assess whether UK listed companies comply with the U.K code of corporate governance regarding audit committees and disclosure arrangements. The research also aims at testing whether the companies' size and board composition affect the management's...

This case study discusses accounting and auditing implications resulting from the dispute among auditors and the management of Maridive & Oil Services Company (MOS) in the preparation of the company's financial statements at December 31, 2008. The dispute occurred for the accounting treatment of...

The effect of the economic financial crisis worldwide has increased the need for auditors to provide a high quality services to their clients. An important element considered by clients for selecting their auditors is whether the audit firm has specialization in particular industry. Audit firm...