FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3188230088> ?p ?o ?g. }

• W3188230088 abstract "This research investigates the role of Accounting Information Systems (AIS) in enhancing the quality of external audit procedures. An empirical survey was conducted to gather the data using online questionnaire to achieve the research aim about how AIS influence the quality of external audit procedures. The main research question is does employing AIS in accounting data input and output in the facilities subject to audit process contribute in improving the quality of audit procedures. The research hypotheses were tested using regression analysis. The findings illustrate that there is a statistically significant impact of the availability of appropriate AIS in improving some aspects of the external audit quality. This research highlighted that external auditors believe the significant function of AIS on the quality of external audit procedures. The results also show how AIS can enhance the quality of external audit performance. The findings also illustrate that elements and applications of AIS contribute significantly to improve the quality of the external audit procedures (the planning for the audit process, audit testing procedures, risk assessments, implementation of the audit), which indicates the availability of components of computer and technology can impact different aspects of the audit procedures. Due to the recent development in IAS and the use of computerized systems and applications in the audit process; the importance of the study stems from the lack of such studies related to the extent of the role of using AIS on the external auditing process. AIS are assumed to improve the reliability of audited accounting information and the external audit procedures for audit firms by using computers and information technology." @default.
• W3188230088 created "2021-08-16" @default.
• W3188230088 creator A5012333845 @default.
• W3188230088 creator A5024085032 @default.
• W3188230088 creator A5031129881 @default.
• W3188230088 creator A5048147429 @default.
• W3188230088 date "2021-01-01" @default.
• W3188230088 modified "2023-09-24" @default.
• W3188230088 title "The role of accounting information systems in enhancing the quality of external audit procedures" @default.
• W3188230088 cites W1551438199 @default.
• W3188230088 cites W1575515518 @default.
• W3188230088 cites W1754384312 @default.
• W3188230088 cites W1820801730 @default.
• W3188230088 cites W1920422698 @default.
• W3188230088 cites W1964656380 @default.
• W3188230088 cites W1972990607 @default.
• W3188230088 cites W1985363889 @default.
• W3188230088 cites W1999197672 @default.
• W3188230088 cites W2007046198 @default.
• W3188230088 cites W200859834 @default.
• W3188230088 cites W2026725175 @default.
• W3188230088 cites W2033811933 @default.
• W3188230088 cites W203947375 @default.
• W3188230088 cites W2043517143 @default.
• W3188230088 cites W2045090046 @default.
• W3188230088 cites W2045761846 @default.
• W3188230088 cites W2049043783 @default.
• W3188230088 cites W2050272421 @default.
• W3188230088 cites W2051076839 @default.
• W3188230088 cites W2117077415 @default.
• W3188230088 cites W2119888672 @default.
• W3188230088 cites W2131458478 @default.
• W3188230088 cites W2147804931 @default.
• W3188230088 cites W2264809580 @default.
• W3188230088 cites W2305948232 @default.
• W3188230088 cites W2327934166 @default.
• W3188230088 cites W2489083819 @default.
• W3188230088 cites W2516719963 @default.
• W3188230088 cites W2526194533 @default.
• W3188230088 cites W2615093830 @default.
• W3188230088 cites W2773226390 @default.
• W3188230088 cites W2788749548 @default.
• W3188230088 cites W2883457355 @default.
• W3188230088 cites W2886127847 @default.
• W3188230088 cites W2891942182 @default.
• W3188230088 cites W2897064585 @default.
• W3188230088 cites W2921204844 @default.
• W3188230088 cites W2946613500 @default.
• W3188230088 cites W2968223101 @default.
• W3188230088 cites W2973615536 @default.
• W3188230088 cites W3092509847 @default.
• W3188230088 cites W3095363358 @default.
• W3188230088 cites W3121079231 @default.
• W3188230088 cites W3121770758 @default.
• W3188230088 cites W3125199115 @default.
• W3188230088 cites W3133134410 @default.
• W3188230088 cites W3184096928 @default.
• W3188230088 cites W647877457 @default.
• W3188230088 cites W2004796325 @default.
• W3188230088 hasPublicationYear "2021" @default.
• W3188230088 type Work @default.
• W3188230088 sameAs 3188230088 @default.
• W3188230088 citedByCount "0" @default.
• W3188230088 crossrefType "journal-article" @default.
• W3188230088 hasAuthorship W3188230088A5012333845 @default.
• W3188230088 hasAuthorship W3188230088A5024085032 @default.
• W3188230088 hasAuthorship W3188230088A5031129881 @default.
• W3188230088 hasAuthorship W3188230088A5048147429 @default.
• W3188230088 hasConcept C111472728 @default.
• W3188230088 hasConcept C121332964 @default.
• W3188230088 hasConcept C121955636 @default.
• W3188230088 hasConcept C138885662 @default.
• W3188230088 hasConcept C140181557 @default.
• W3188230088 hasConcept C144133560 @default.
• W3188230088 hasConcept C147007100 @default.
• W3188230088 hasConcept C156223087 @default.
• W3188230088 hasConcept C163258240 @default.
• W3188230088 hasConcept C163867264 @default.
• W3188230088 hasConcept C170856484 @default.
• W3188230088 hasConcept C177309310 @default.
• W3188230088 hasConcept C191602146 @default.
• W3188230088 hasConcept C195094911 @default.
• W3188230088 hasConcept C198720655 @default.
• W3188230088 hasConcept C199521495 @default.
• W3188230088 hasConcept C2779530757 @default.
• W3188230088 hasConcept C41008148 @default.
• W3188230088 hasConcept C43214815 @default.
• W3188230088 hasConcept C62190432 @default.
• W3188230088 hasConcept C62520636 @default.
• W3188230088 hasConceptScore W3188230088C111472728 @default.
• W3188230088 hasConceptScore W3188230088C121332964 @default.
• W3188230088 hasConceptScore W3188230088C121955636 @default.
• W3188230088 hasConceptScore W3188230088C138885662 @default.
• W3188230088 hasConceptScore W3188230088C140181557 @default.
• W3188230088 hasConceptScore W3188230088C144133560 @default.
• W3188230088 hasConceptScore W3188230088C147007100 @default.
• W3188230088 hasConceptScore W3188230088C156223087 @default.
• W3188230088 hasConceptScore W3188230088C163258240 @default.
• W3188230088 hasConceptScore W3188230088C163867264 @default.
• W3188230088 hasConceptScore W3188230088C170856484 @default.

• next