...Musa Özçelik; Ganite Kurt Purpose This study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by determining the effect of fraud perception on the intention to invest in crypto assets from...

...Menna Tarek; Ehab K.A. Mohamed; Mostaq M. Hussain; Mohamed A.K. Basuony Purpose Information technology (IT) largely affected contemporary businesses, and accordingly, it imposes challenges on the auditing profession. Several studies investigated the impact of IT, in terms of the extent of use...

...Gin Chong Purpose – This paper aims to assess 12 audit procedures that deemed challenging to insurance audits. Design/methodology/approach – This paper uses grounded theory as a framework for conducting series of semi-structured interviews with six technical audit partners, two from Big...