{"id":"https://openalex.org/W1988229948","doi":"https://doi.org/10.1504/ijaape.2015.068869","title":"IFRS compliance and audit quality: evidence from KSA","display_name":"IFRS compliance and audit quality: evidence from KSA","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W1988229948","doi":"https://doi.org/10.1504/ijaape.2015.068869","mag":"1988229948"},"language":"en","primary_location":{"id":"doi:10.1504/ijaape.2015.068869","doi":"https://doi.org/10.1504/ijaape.2015.068869","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijaape.2015.068869","pdf_url":null,"source":{"id":"https://openalex.org/S62246846","display_name":"International Journal of Accounting Auditing and Performance Evaluation","issn_l":"1740-8008","issn":["1740-8008","1740-8016"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting, Auditing and Performance Evaluation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033545556","display_name":"Qasim Mohammad Zureigat","orcid":"https://orcid.org/0000-0002-6864-8650","observed_orcids":["https://orcid.org/0000-0002-6864-8650"]},"institutions":[{"id":"https://openalex.org/I156216236","display_name":"Qassim University","ror":"https://ror.org/01wsfe280","country_code":"SA","type":"education","lineage":["https://openalex.org/I156216236"]}],"countries":["SA"],"is_corresponding":true,"raw_author_name":"Qasim Mohammad Zureigat","raw_affiliation_strings":["College of Business and Economics, Qassim University, Saudi Arabia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business and Economics, Qassim University, Saudi Arabia","institution_ids":["https://openalex.org/I156216236"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5033545556"],"corresponding_institution_ids":["https://openalex.org/I156216236"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"11","issue":"2","first_page":"188","last_page":"188"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9319999814033508},{"id":"https://openalex.org/keywords/ifrs-compliance","display_name":"IFRS compliance","score":0.8930000066757202},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9980000257492065},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.9829999804496765},{"id":"https://openalex.org/keywords/auditor-experience","display_name":"auditor experience","score":0.9980000257492065},{"id":"https://openalex.org/keywords/disclosure-index","display_name":"disclosure index","score":0.7210000157356262},{"id":"https://openalex.org/keywords/financial-services","display_name":"financial services","score":0.6710000038146973},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.5720000267028809},{"id":"https://openalex.org/keywords/insurance-companies","display_name":"insurance companies","score":0.9829999804496765},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.7009999752044678},{"id":"https://openalex.org/keywords/saudi-arabia","display_name":"Saudi Arabia","score":0.843999981880188}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8145108222961426},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8030996322631836},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7298436760902405},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.7019671201705933},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6973156929016113},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.546492338180542},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4889174997806549},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.48856863379478455},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.47541433572769165},{"id":"https://openalex.org/C196083921","wikidata":"https://www.wikidata.org/wiki/Q7915758","display_name":"Variance (accounting)","level":2,"score":0.47282278537750244},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4459720253944397},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.44026079773902893},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.34342411160469055},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.1727810800075531},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1260671317577362},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.12209251523017883},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.061278849840164185},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.06070441007614136},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1504/ijaape.2015.068869","doi":"https://doi.org/10.1504/ijaape.2015.068869","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijaape.2015.068869","pdf_url":null,"source":{"id":"https://openalex.org/S62246846","display_name":"International Journal of Accounting Auditing and Performance Evaluation","issn_l":"1740-8008","issn":["1740-8008","1740-8016"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting, Auditing and Performance Evaluation","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:ijaape:v:11:y:2015:i:2:p:188-201","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=68869","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3213185617","https://openalex.org/W7098786804","https://openalex.org/W2991146949","https://openalex.org/W7153983405","https://openalex.org/W7133501179","https://openalex.org/W7211870645","https://openalex.org/W4387178426","https://openalex.org/W4283526949","https://openalex.org/W2077123438","https://openalex.org/W2885389074"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3,37,116],"investigate":[4],"the":[5,24,39,89,98],"effect":[6,40,80],"of":[7,20,41,48,81,97,100],"audit":[8,49,101],"quality":[9,102],"on":[10,16,54,88],"IFRS":[11,55],"compliance":[12,70,90,118],"in":[13,23,69,103],"KSA":[14],"based":[15],"a":[17,77,104],"sample":[18],"consisting":[19],"176":[21],"observations":[22],"financial":[25],"sector":[26],"(banking":[27],"and":[28,51,85,107,114],"insurance":[29],"companies).":[30],"A":[31],"logistic":[32],"regression":[33],"model":[34],"was":[35,58],"used":[36,111],"capture":[38],"both":[42,82],"auditor":[43,52,83,86],"size,":[44],"as":[45],"an":[46,61],"indicator":[47],"quality,":[50],"experience":[53,87],"compliance,":[56],"which":[57],"measured":[59],"using":[60],"unweighted":[62],"disclosure":[63],"index.":[64],"The":[65,92],"results":[66,93],"show":[67],"variance":[68],"levels":[71],"across":[72],"companies.":[73],"They":[74],"also":[75],"indicate":[76],"significant":[78],"positive":[79],"size":[84],"level.":[91],"provide":[94],"new":[95],"evidence":[96],"importance":[99],"developing":[105],"country,":[106],"they":[108],"can":[109],"be":[110],"by":[112],"professionals":[113],"regulators":[115],"enhance":[117],"with":[119],"IFRS.":[120]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-06-24T00:00:00"}