by Jimmy Rostand Tchoudja Njanbou
Original Research
The purpose of this work is to determine the factors that influence the consideration of the perceived quality of the audit regarding external users of financial information. To achieve this goal, 69 financial information users were selected as a sample for convenience on the basis of their availability and willingness to participate in the survey. Data were collected using a structured questionnaire based on a 5-point Likert scale. With regard to the descriptive, factorial and explanatory analyses, we obtained the following results: Firstly, the results emphasize that users highly consider the indicators identified to characterize their consideration of the perceived audit quality. Secondly, they highlight 10 factors likely to significantly and positively influence the consideration of the perceived quality of the audit among users. Particular consideration is given to factors from the firm/team axis, followed by the mission development axis. On the other hand, the regulatory axis which ranks third in terms of consideration is illustrated rather in terms of prohibition. This study reveals that the consideration of the perceived quality of the audit by users is built by favoring in particular the technical mastery of the auditor, followed by the quality of the audit work procedures and documentation, the quality management of the audit team members, the fact that the members of the audit team are systematically evaluated within their firm. It also underlines that in our context, the regulation of the audit professions seems to provide less assurance to users.
Journal of Business and Management Sciences. 2023, 11(5), 284-296. DOI: 10.12691/jbms-11-5-2
Pub. Date: September 17, 2023
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by Khalid Fahmy Mahmoud Elghayesh and Tarek Hassan Ibrahim Abdeen
Original Research
Digital transformation helps organizations to implement technologies and best practices for agile business models that can respond quickly to the continuous change in market trends, customer expectations, and competitors' strategies. The digital business strategy is considered the blueprint that can lead to digital transformation if it is planned and implemented successfully. Therefore, this research aims to analyze the mediating effect of digital IT capabilities on the relationship between managerial capabilities as one of the main dimensions of a digital business strategy and the firm’s efficiency. The Egyptian Oil and Gas Sector case was considered specifically in this research through managers working in Joint Venture and Investment Law Companies. The research uses quantitative methodology; the sample size is 380 while the analyzed valid responses are 399 out of 418 received responses accumulated using a survey questionnaire that is distributed to managers. Structural equation modeling (SEM) is the adopted statistical analysis technique, where the measurement model assessment proved the reliability and validity of the measurement instrument, in addition to the goodness of the proposed model. SEM path analysis findings reveal that the full mediation effect of the digital IT capabilities between the digital business strategy and the firm’s efficiency has been proven through the mediation analysis as the major research finding. Therefore, the research concludes that digital IT capabilities are expected to mediate the impact of managerial capabilities on the firm’s efficiency in the case of the Egyptian Oil and Gas sector. Therefore, the research provided some theoretical and practical recommendations or implications that represent real applications of the conclusion and findings to real life.
Journal of Business and Management Sciences. 2023, 11(5), 272-283. DOI: 10.12691/jbms-11-5-1
Pub. Date: September 17, 2023
294 Views16 Downloads