... by Moroccan companies. A partial least squares structural equation modeling based on a sample size of 150 Moroccan accounting professional was performed to assess the factors affecting readiness. Findings The results of the study highlight that absorptive capacity is the most significant predictor...

... conditions and investor protection regulations. Design/methodology/approach This study analyzes data from 432 companies listed in the S&P Global 1200 index using structural equation modeling. National cultural dimensions from Hofstede’s ( 2011 ) framework capture informal cultural aspects, while...

... among audit practitioners working at audit firms in Egypt and 205 responses were collected. Partial least square structural equation modeling (PLS-SEM) was used to analyze and test research hypotheses. Findings The results reveal that BD&A has a direct significant positive effect on the audit...