The Effect of Using Computer-Mediated Communication Modes on the Effectiveness of the Audit Work Performed: Some Empirical Experience from Egypt.

Hegazy, Mohamed and Hamdy, Rasha (2010). Published in book "Pervasive Computing for Business: Trends and Applications" by Varuna Godara, IGI Global, 94-110

14 Pages Posted: 16 Jun 2014 Last revised: 30 Jan 2016

See all articles by Mohamed A. Hegazy

Mohamed A. Hegazy

Department of Accounting, The American University in Cairo

Date Written: 2010

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.

Keywords: Computer- Mediated Communication (CMC); Communication technology; Audit effectiveness; e-communication.

JEL Classification: M41

Suggested Citation

Hegazy, Mohamed A., The Effect of Using Computer-Mediated Communication Modes on the Effectiveness of the Audit Work Performed: Some Empirical Experience from Egypt. (2010). Hegazy, Mohamed and Hamdy, Rasha (2010). Published in book "Pervasive Computing for Business: Trends and Applications" by Varuna Godara, IGI Global, 94-110. Available at SSRN: https://ssrn.com/abstract=2450794

Mohamed A. Hegazy (Contact Author)

Department of Accounting, The American University in Cairo ( email )

6 Boulos Hanna Street
Dokki
Cairo
Egypt
0020101699301 (Phone)
0020237600215 (Fax)

Register to save articles to
your library

Register

Paper statistics

Downloads
141
Abstract Views
644
rank
210,434
PlumX Metrics