Determinants Of Auditors Perceptions Of The Work Needed In The Audit Of Internet Based Financial Reports In Egypt
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Determinants of Auditors' Perceptions of the Work Needed in the Audit of Internet-Based Financial Reports in Egypt
Purpose - To constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet-based financial reports (IBFR). Methodology/Approach - The study conducts a questionnaire on practicing auditors from audit firms in Egypt in the year 2007 to examine their perceptions of the work needed to audit IBFR and factors that might affect their perceptions.Findings - The study portrays total auditors' perceptions as a function of four dimensions. First, auditor' personal-specific characteristics (consisting of three variables); second, audit fieldwork-specific characteristics (containing one variable); third, audit firm-specific characteristics (comprising five variables); and, fourth, environmental-specific characteristics (consisting of four variables). The analysis of empirical study provides evidence of a significant association between auditors' perceptions of the work needed to audit IBFR and the following factors: auditors' knowledge of inherent risks of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment.Research limitations - The scope of the survey is limited to a small number of potential participants. Accounting and auditing standards setting' environment in Egypt may restrict the generalization of the findings of this study.Originality/Value - This paper enriches to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions of the work needed to audit IBFR. The study provides evidence that supports Egyptian regulators' initiatives to issue guidelines that cover IBFR, and auditors' responsibilities and the work needed in the audit of IBFR in electronic business environments in an attempt to improve the integrity of financial reporting.
Navigating Trust in Sustainability Reporting and Assurance
In the rapidly evolving landscape of global sustainability efforts, trust in sustainability reporting emerges as a beacon for those striving to understand the complex world of environmental accountability and corporate sustainability practices. Sustainability assurance is a crucial process by which companies verify their environmental and social impact reports, building trust between corporations, investors, and the public. Sustainability has become a cornerstone for ethical business practices, with assurance acting as a critical bridge between promise and performance. Further research into sustainability reporting may help organizations make informed decisions about their services and practices. Trust in Sustainability Reporting explores the assurance process, from the standards that govern it to the challenges and opportunities it presents. It examines the assurance process and showcases its role in enhancing transparency, accountability, and trust in corporate sustainability efforts. This book covers topics such as mathematical thinking, environmental science, and green business, and is a useful resource for business owners, government officials, computer engineers, data scientists, academicians, and researchers.
Corporate Governance in Less Developed and Emerging Economies
Author: Matthew Tsamenyi
language: en
Publisher: Emerald Group Publishing
Release Date: 2008-12-01
Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.