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السجلات المعروضة 31 -- 40 من 251
The relationship between evidence characteristics and audit efficiency and effectiveness: Evidence from Middle Eastern countries
(
Inderscience Enterprises Ltd.
, 2019 , Article)
This paper investigates the relationship between three evidence characteristics (namely, sufficiency, reliability, relevance) and audit quality. We employ a multi-method approach that is broken down into two tools; ...
Security behaviors of smartphone users
(
Emerald Group Publishing Ltd.
, 2016 , Article)
Purpose: - This paper aims to report on the information security behaviors of smartphone users in an affuent economy of the Middle East. Design/methodology/approach: - A model based on prior research, synthesized from a ...
Female audit committee members and their influence on audit fees
(
Blackwell Publishing
, 2018 , Article)
We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence ...
Exploring factors afecting users' satisfaction toward e-learning systems
(
IGI Global
, 2018 , Article)
E-learning is emerging as the new phenomenon of modern education. Universities are adopting e-learning as a strategy for the improving the teaching/learning process. The primary question addressed in this paper is related ...
Exploring the factors influencing employees' satisfaction toward e-tax systems
(
Inderscience Ltd.
, 2017 , Article)
Governments across the world embraced the revolution in modern ICTs, where they are progressively investing into e-tax systems. The major factor influencing the success of such systems is level of employees' satisfaction ...
Voter's intention to use electronic voting systems
(
IGI Global
, 2017 , Article)
Electronic government initiatives play a central role in opening doorsfor potential votersto participate
in the political process by using electronic voting systems. Electronic voting is attracting more
attention by ...
E-government contribution to better performance by public sector
(
IGI Global
, 2017 , Article)
E-government is a new phenomenon that improves public services provision to citizens, improves public sector performance, and enriches the political arena. Such ambitious objectives are not fully investigated in the ...
Auditor-client negotiations: Applying the dual concerns model in an emerging economy
(
Inderscience Enterprises Ltd.
, 2018 , Article)
Professional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution ...
An exploration of accounting information system's role in SMEs failure triangular
(
Inderscience Enterprises Ltd.
, 2018 , Article)
High rates of SMEs failure in recent years question whether and how information system can help in raising financial awareness? To address this question, the present paper seeks to empirically explore the relationship ...
An activity-based costing for a university consultancy centre for entrepreneurship
(
Inderscience Enterprises Ltd.
, 2018 , Article)
The motivation to implement activity-based costing (ABC) in services and academia-oriented institutions is identical to other institutions: to assign indirect costs to products and services based on activities. This study ...