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Auditors' Perceptions on Tasks towards Internet Reporting: Egyptian Perspective

3rd International Conference on Accounting and Management Information Systems (AMIS), Bucharest, June 19-20, 2008

Posted: 26 Sep 2008 Last revised: 26 Jul 2014

Tariq Hassaneen Ismail

Faculty of Commerce

Date Written: September 24, 2008

Abstract

The purpose in this study is to constitute and test a framework of factors that might impact auditors' perceptions on tasks towards internet reporting. The study employs a questionnaire to practicing auditors from audit firms in Egypt in the year 2007 to examine auditors' perceptions on tasks towards internet reporting and factors that might affect their perceptions.

The study portrays total auditors' perceptions as a function of four dimensions; auditor' personal-specific characteristics; consisting of three variables, audit fieldwork-specific characteristics; containing one variable, audit firm-specific characteristics; consisting of five variables and environmental-specific characteristics; consisting of four variables.

Analysis of empirical study provides evidence of a significant association between auditors' perceptions on tasks towards internet financial reporting and the following factors; auditors' knowledge in risk of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment. This paper adds to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions on tasks towards internet reporting.

Keywords: Auditors' perceptions, audit tasks, auditor behavior, auditor personality type, interet reporting, Egyptian audit firms

JEL Classification: M49, L15, L21, M41, N25, M21, M14

Suggested Citation

Ismail , Tariq Hassaneen, Auditors' Perceptions on Tasks towards Internet Reporting: Egyptian Perspective (September 24, 2008). 3rd International Conference on Accounting and Management Information Systems (AMIS), Bucharest, June 19-20, 2008. Available at SSRN: https://ssrn.com/abstract=1273215

Tariq Hassaneen Ismail (Contact Author)

Faculty of Commerce ( email )

Cairo University
Giza, 12613
Egypt

HOME PAGE: http://scholar.cu.edu.eg/tismail

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