IRMA-International.org: Creator of Knowledge
Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

The Role of Computer-Mediated Communication Modes in Enhancing Audit Quality: An Empirical Study

The Role of Computer-Mediated Communication Modes in Enhancing Audit Quality: An Empirical Study
View Sample PDF
Author(s): Mohamed Hegazy (American University in Cairo, Egypt)and Rasha Hamdy (Principal Bank of Development and Agricultural Credit, Egypt)
Copyright: 2010
Pages: 17
Source title: Pervasive Computing for Business: Trends and Applications
Source Author(s)/Editor(s): Varuna Godara (CEO of Sydney College of Management, Australia)
DOI: 10.4018/978-1-60566-996-0.ch007

Purchase

View The Role of Computer-Mediated Communication Modes in Enhancing Audit Quality: An Empirical Study on the publisher's website for pricing and purchasing information.

Abstract

The circumstances and variables surrounding the auditing environment like the International Trade Agreement (ITA) and the probability of the entrance of foreign auditing firms in the auditing field in Egypt resulted in pressure to enhance the audit effectiveness and quality of Egyptian auditing firms’ performance. The main focus in this research study is on the Computer-Mediated Communication (CMC) modes to be used in the communication process in auditing firms to enhance the auditor performance. A survey strategy is conducted by using questionnaires, which are distributed among a number of Egyptian auditing firms, to collect the required data and then the collected data is analyzed logically and statistically. These logic and statistical analyses are made to test the study hypotheses. The results of this research study supported the acceptance of all study hypotheses. The results revealed that CMC modes effectiveness increases the audit work effectiveness and audit quality. Also, the results indicate the contradiction between the users’ perception of the effect of using CMC modes on the audit effectiveness and the real application of traditional communication modes in auditing firms.

Related Content

Dina Darwish. © 2024. 48 pages.
Dina Darwish. © 2024. 51 pages.
Smrity Prasad, Kashvi Prawal. © 2024. 19 pages.
Jignesh Patil, Sharmila Rathod. © 2024. 17 pages.
Ganesh B. Regulwar, Ashish Mahalle, Raju Pawar, Swati K. Shamkuwar, Priti Roshan Kakde, Swati Tiwari. © 2024. 23 pages.
Pranali Dhawas, Abhishek Dhore, Dhananjay Bhagat, Ritu Dorlikar Pawar, Ashwini Kukade, Kamlesh Kalbande. © 2024. 24 pages.
Pranali Dhawas, Minakshi Ashok Ramteke, Aarti Thakur, Poonam Vijay Polshetwar, Ramadevi Vitthal Salunkhe, Dhananjay Bhagat. © 2024. 26 pages.
Body Bottom