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The Impact Of Digital Transformation On Improving Audit Quality In Palestine: Empirical Evidence, Iskandar Nashwan
The Impact Of Digital Transformation On Improving Audit Quality In Palestine: Empirical Evidence, Iskandar Nashwan
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
The objective of this study was to determine the impact of digital transformation on improving audit quality through its important stages of planning, implementation, and reporting. The data was collected using the descriptive analytical approach based on a questionnaire. The study was applied to the study population of all auditors working in different accounting and auditing firms in the Gaza Strip, where the number of those firms reached 48 accounting and auditing firms, with 144 auditors working according to the records of the Union of Accountants and Auditors in Gaza Strip. As a result, purposive sampling was used due to …
The Effect Of Audit Quality On Reducing Earnings Management Practices: An Applied Study To Palestinian Banks - Public Shareholding, Dr. Majdi Wael Alkababji
The Effect Of Audit Quality On Reducing Earnings Management Practices: An Applied Study To Palestinian Banks - Public Shareholding, Dr. Majdi Wael Alkababji
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
This study aimed to investigate the existence of the earnings management practices of the public shareholding Palestinian banks listed in Palestine Exchange (PEX), and tests the impact of auditing quality factors represented by the audit fees, audit size (Big 4), size of bank and leverage ratio of bank on reducing the earnings management practices. To achieve the objectives of the study, the researcher used Modified Jones Model, which focuses on measuring the total accruals of the measurement of earnings management practices. The sample of the study consisted of the six public shareholding banks in Palestine during 2014-2016.The results of the …