دور مدخلات أنظمة المعلومات المحاسبية الالكترونية في تفعيل العلاقة بين جودة المراجعة و مخاطر التقاضي ضد المراجعين : أدلة ميدانية من مؤسسات المراجعة
Author
Source
المجلة العلمية للدراسات المحاسبية
Issue
Vol. 4, Issue 3 (31 Jul. 2022), pp.739-813, 75 p.
Publisher
Suez Canal University College of Commerce Ismailia
Publication Date
2022-07-31
Country of Publication
Egypt
No. of Pages
75
Main Subjects
Topics
- Researchers
- Technological development
- Information systems
- Competition
- Accounting
- Financial statements
- Financial markets
- Auditing
- Work environment
- Strategic planning
- Quality control
- Research methods
- Statistics
- Data processing
- Electronic data processing
- Value added
- Accounting information systems
Abstract EN
The development of accounting information systems inputs in light of the technological developments that have taken place in the business environment and the adoption of digital transformation techniques by enterprises is the main tool in digitizing and developing audit procedures, as this requires the necessity of rehabilitating the auditors to face the variables associated with the technological revolution and the associated risks that may affect the quality of the audit and in light of the intense competition among audit institutions.
This research aims to highlight the role of accounting information systems inputs in the age of digitization in activating the relationship between the quality of the audit process and the litigation risks against the auditors.
Considering what the research was aimed at and its importance, the research methodology relied on the use of statistical analysis to conduct a field survey of the audit institutions most reviewed for companies registered on the Egyptian Stock Exchange, and from this, statistical hypotheses were tested.
In light of the findings of the theoretical and field study to the extent of the contribution of accounting information systems in light of digitization to increasing the value of the information, they provide and increase the degree of transparency and clarity in reducing the asymmetry of information for stakeholders, which enables the auditor to develop audit procedures efficiently and effectively, increasing the scope of the audit process and improving The level of audit quality to reduce the litigation risks against the auditor, and thus activate the relationship between the risks of litigation against auditors and the quality of external audit in light of digitization.
The researcher recommended the need to make proposals for integrating digital transformation methods and techniques to maximize their use in achieving added value and improving the competitive position, whether for the facility or the audit office.
American Psychological Association (APA)
أبو شعيشع، أحمد مختار إسماعيل. 2022. دور مدخلات أنظمة المعلومات المحاسبية الالكترونية في تفعيل العلاقة بين جودة المراجعة و مخاطر التقاضي ضد المراجعين : أدلة ميدانية من مؤسسات المراجعة. المجلة العلمية للدراسات المحاسبية،مج. 4، ع. 3، ص ص. 739-813.
https://search.emarefa.net/detail/BIM-1455681
Modern Language Association (MLA)
أبو شعيشع، أحمد مختار إسماعيل. دور مدخلات أنظمة المعلومات المحاسبية الالكترونية في تفعيل العلاقة بين جودة المراجعة و مخاطر التقاضي ضد المراجعين : أدلة ميدانية من مؤسسات المراجعة. المجلة العلمية للدراسات المحاسبية مج. 4، ع. 3 (تموز 2022)، ص ص. 739-813.
https://search.emarefa.net/detail/BIM-1455681
American Medical Association (AMA)
أبو شعيشع، أحمد مختار إسماعيل. دور مدخلات أنظمة المعلومات المحاسبية الالكترونية في تفعيل العلاقة بين جودة المراجعة و مخاطر التقاضي ضد المراجعين : أدلة ميدانية من مؤسسات المراجعة. المجلة العلمية للدراسات المحاسبية. 2022. مج. 4، ع. 3، ص ص. 739-813.
https://search.emarefa.net/detail/BIM-1455681
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1455681