The Effect of Electronic Brainstorming on Irregular Auditing Practicespractices an Analytical Study of The Opinions of a Sample of Auditors in The City of Erbil
DOI:
https://doi.org/10.21271/zjhs.28.2.18Keywords:
electronic brainstorming, irregular auditing, audit program.Abstract
The study aimed to identify the extent to which electronic brainstorming contributes to reducing the improvised audit, which occurs as a result of the non-implementation of audit procedures by the auditor and obtaining unreliable evidence in addition to the presence of several pressures on the auditor, and the research deals with the impact of electronic brainstorming sessions carried out by auditors in reducing the occurrence of improvised auditing, and for the purpose of achieving the research objective, the researchers organized the questionnaire form and distributed it to a sample of Auditors in the city of Erbil and analyzed through the statistical program (SPSS), the research has reached a number of conclusions, the most important of which is that it has a statistically significant impact in the application of electronic brainstorming on the planning stage of the audit process as well as in the stage of implementing audit procedures, and in the end the researchers recommend the application of electronic brainstorming sessions throughout the audit process by auditors, because it improves the performance of auditors and thus does not occur improvised audit.
References
- Abdulrahman, Najla Ibrahim Yahya, 2015, Analysis and evaluation of the electronic brainstorming of the audit team in detecting cases of fraud in the financial statements, Journal of Accounting Thought, Volume 19, Issue 4.
- Al-Kaabi, Jaafar Abdul-Hussein Helou and Al-Ani, Safaa Ahmed Mohammed, 2020, The Impact of Brainstorming on the Quality of Auditing and its Reflection on Detecting Fraud Risks, Journal of Economic and Administrative Sciences, Issue 26, Issue 122.
- Alkhazaleh, Ayman Mansour Khalaf and Marei, Ahmad, 2021, WOULD IRREGULAR AUDITING PRACTICESIMPLEMENTS IMPACT THE QUALITY OF FINANCIAL REPORTS: CASE STUDY IN JORDAN PRACTICE, Journal of Management Information and Decision Sciences, Volume 24, Issue 6.
- Al-Shabani, Mona Mohamed Ali, 2017, The Role of Electronic Brainstorming Sessions of the Audit Team in Improving the Quality of Joint Audit Performance: An Exploratory Study in the Egyptian Environment, Journal of Accounting Thought, Vol. 21, No. 1.
- Amirhim, Jihan Adel, 2021, The Role of Electronic Brainstorming Sessions in Improving the Quality of Auditing: A Field Study, Journal of Business Research, Vol. 43, No. 1.
- Anugerah, Rita and Anita, Rizqa and Sari, Ria Nelly, 2016, The Analysis of Reduced Audit Quality Behavior: The Intervening Role of Turnover Intention, Journal of Economics and Management, Volume 10.
- Awad, Amal Mohamed Mohamed, 2008, The Impact of Unstructured Auditing Practice on the Quality of Professional Performance of the Auditor, Journal of the Faculty of Commerce for Scientific Research, Vol. 45, No. 2.
- Baruah, Jonali and Paulus, Paul B., 2016, The Role of Time and Category Relatedness in Electronic Brainstorming, Small Group Research, Volume 47.
- Coram, Paul and Glavovic, Alma and Ng, Juliana and Woodliff, David, 2008, The Moral Intensity of Reduced Audit Quality Acts, AUDITING: A JOURNAL OF PRACTICE & THEORY, Vol. 27, No. 1.
- Ghaly, Ashraf Mohamed Ahmed, 2016, A proposed approach to planning and implementing electronic brainstorming sessions to improve the quality of professional judgments for the audit team: An exploratory study in the Egyptian environment, Journal of Accounting Research, Volume 3, Issue 1.
- Gundry, Leanne C., and Liyanarachchi, Gregory A., 2007, Time budget pressure, auditors’ personality type, and the incidence of reduced audit quality practices, Pacific Accounting Review, Vol. 19 Issue: 2.
- Hassanein, Hala Hamdi Ahmed, 2018, The Effect of Using Electronic Brainstorming Sessions on the Level of Accuracy of Financial Analysts' Predictions with a Field Study, Scientific Journal of Business and Environmental Studies, Volume IX, Issue IV.
- Kanokngamwitroj , Pongnatchat and Phongsatha, Satha, 2018, Development Of An Electronic Brainstorming ApproachTo Enhance Creativity Of Communication Arts StudentsIn Visual Communication Design In A Thai Private University, Veridian E-Journal, Volume 11 Number 5.
- Karamesh, Bilal, 2018, The role of brainstorming in achieving administrative creativity: A case study of the Saidal Pharmaceutical Industry Complex in Algeria, PhD thesis, Faculty of Economic, Commercial and Management Sciences, Ferhat Abbas Sétif University 1.
- Kasigwa, Gerald and Munene, John C. and Ntayi, Joseph and Nkote, Isaac, 2013, REDUCED AUDIT QUALITY BEHAVIOR AMONG AUDITORS IN UGANDA, African Journal of Accounting Economics Finance and Banking Research, Vol. 9. No. 9.
- Kasigwa, Gerald, 2014, Reduced Audit Quality Behavior Scale: Exploratory and Confirmatory Analysis Based on a Sample of External Auditors in Uganda, Journal of Economics and Behavioral Studies Vol. 6, No. 1.
- Li, Chun and Mu, Xiaolin and Tan, Yuanyuan and Gu, Chuanhua and Hu, Bi Ying and Fan, Cuiying, 2020, Do field-dependent individuals tend to have lower creativity than field-independent ones? The role of informational cues in electronic brainstorming, Volume 15, Issue 2.
- Maaravi, Yossi and Heller, Ben and Shoham, Yael and Mohar, Shay, and Deutsch, Baruch, 2020, Ideation in the digital age: literature review and integrative model for electronic brainstorming, Review of Managerial Science, Volume 15.
- Maliki, Iman, 2016, The importance of brainstorming in the development of creative thinking, an experimental study, Master's thesis, Faculty of Economic, Commercial and Management Sciences, Mohamed Khider University of Biskra.
- Mohammed, Omar Ibrahim, 2022, The Impact of Brainstorming on Activating Joint Auditing: An Analytical Study of the Opinions of a Sample of Auditors and Academics in the Kurdistan Region - Iraq, Tikrit Journal of Administrative and Economic Sciences, Volume 18, Issue 57.
- Purnamasari, Pupung, 2019, Does moral evaluation mediate the relationship between cognitive moral development and reduced audit quality behavior? Journal of Business and Retail Management Research (JBRMR), Vol. 13 Issue 3.
- Ramadan, Ahmed Younis, 2015, The Impact of Irregular auditing practicesPractices on the Quality of Financial Reporting, Master's Thesis, Faculty of Economics, Damascus University.
- Rashid, Nazem Hassan and Avram, May Ablahed, 2022, The effect of using brainstorming in improving the professional skepticism of the external auditor to detect fraud in the financial statements, a study of the opinions of a sample of external auditors in Iraq, Tikrit Journal of Administrative and Economic Sciences, Volume 18, Issue 60.
- Smith, Kenneth J. and Emerson, David J., 2017, An analysis of the relation between resilience and reduced audit quality within the role stress paradigm, Advances in Accounting Journal, Volume 37.
- Younis, Abdul Rahim Mohammed, 2017, The effectiveness of employing the strategies of group discussion and electronic brainstorming in developing the skills of designing the electronic achievement file among technology teachers in Gaza, Master Thesis, Faculty of Education, Islamic University of Gaza.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jarjees Mustafa Khdeer, Zaito Awla Abubakr, Rezan Salahaddin Azzat
This work is licensed under a Creative Commons Attribution 4.0 International License.
Except where otherwise noted, content on this site is licenced
under a Creative Commons Attribution License 4.0 (CC BY- 4.0)
