The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt

AR Al Natour, H Al-Mawali, H Zaidan… - Journal of Financial …, 2023 - emerald.com
Purpose This paper aims to investigate the role of forensic accounting skills in enhancing
auditor's self-efficacy towards fraud detection in Egypt. Additionally, it explores the …

The effect of auditors' work stress and client participation on audit quality in the COVID-19 era

H Asnaashari, MH Safarzadeh, A Kheirollahi… - Journal of Facilities …, 2023 - emerald.com
Purpose This study aims to examine the impact of the COVID-19 pandemic on the
relationship between auditors' work stress and client participation with audit quality (AQ) …

The relationship between soft skills, stress and reduced audit quality practices

A Samagaio, P Morais Francisco… - Review of Accounting and …, 2024 - emerald.com
Purpose This study aims to identify the effect of soft skills as a driver of audit quality and their
moderating role in the relationship between stress and the propensity for auditors to engage …

Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities

MO Al Shbail, Z Jaradat, A Al-Hawamleh… - Journal of Financial …, 2024 - emerald.com
Purpose The purpose of this study is to explore the impact of remote auditing on audit quality
in non-Big 4 firms in Jordan. It also examines the role of auditors' capabilities in this …

Employee trainers' self-efficacy and performance: the mediating role of trainer preparation

R Dei Mensah, RPK Andoh, D Amfo-Antiri… - European Journal of …, 2024 - emerald.com
Purpose This study aims to examine the mediating role of trainer preparation in the effect
employee trainer self-efficacy has on trainer performance. Design/methodology/approach …

The Investigation Of The Role Of Transformational Leadership And Self-Efficacy On Job Performance Employees: Empirical Study

SPPM Adesti, N Herachwati… - Fokus Ekonomi …, 2023 - ejournal.stiepena.ac.id
Companies most likely give a great deal of attention to workers' performance, as they should
be doing. Employees need to be taken into consideration since they are highly crucial to …

The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology

A Zaferar, RJ Johari, A Zarefar… - Jurnal Dinamika …, 2024 - journal.unnes.ac.id
Purpose: This study aims to analyze the effect of audit quality and remote audit on audit
quality. In addition, this study will also consider the moderating effect of information …

Self-Efficacy, Independensi, Kompleksitas Tugas dan Perannya pada Audit Judgement

HB Prayudatama - Jati: Jurnal Akuntansi Terapan Indonesia, 2024 - journal.umy.ac.id
Tujuan penelitian ini secara umum adalah untuk mendapatkan bukti empiris dan
menganalisis pengaruh self-efficacy dan indepedensi yang berpengaruh terhadap audit …

Audit Quality Under Remote Working Arrangement: The Role of Technology Competency

TS Hsieh, Z Tang, Z Wang… - Journal of Information …, 2023 - publications.aaahq.org
Using comprehensive labor market data to measure client firms' workforce technology
competency, this study investigates how companies' workforce technology competency may …

Evaluation of the Impact of Hybrid Working on Auditors' Self-Efficacy

B Larasati, E Fatima - East Asian Journal of …, 2023 - journal.formosapublisher.org
This study aims to evaluate the concept of hybrid working in Public Accounting Firms (KAP)
and its impact on self-efficacy after the COVID-19 pandemic who previously worked …