Search results

This study aims to empirically investigate the impact of adopting big data and data analytics (BD&A) on audit quality (AQ).

A questionnaire was distributed 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.

The results reveal that BD&A has a direct significant positive effect on the audit process (AP) and auditor competence (AC). However, an insignificant impact of BD&A is found on audit fees (AF). In addition, the results indicate that BD&A has significant positive direct and indirect impacts on AQ.

The results of this study will benefit several auditing stakeholders, such as audit firms, audit regulators, novice financial auditors and academic scholars.

This research is one of the earliest to empirically address the role of BD&A in enhancing AQ. It incorporates AP, AC and AF as mediators into a single model to explain the impact of BD&A on AQ. Also, it attempts to provide empirical evidence from a developing country with a less-regulated audit environment.

The purpose of this study is to detect the effect of some natural cellulosic polymers in their nano forms with the addition of zinc oxide nanoparticles on restoring the lost mechanical strength of degraded papyrus without any harmful effects on the inks.

In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.

In the current study, the USB digital microscopy, scanning electron microscope, measurement of mechanical properties (tensile and elongation), pH measurement, color change and infrared spectroscopy were undertaken for the samples before and after treatment and aging.

The effect of strengthening materials was studied on cellulose and carbon ink, which makes this study closer to reality as the manuscript is the consistent structure of cellulose and inks, whereas most of the literature stated the impact of consolidation materials on the strengthening the cellulosic supports without attention to their impact on inks.

The purpose of this study is to investigate the potential of using computer vision and deep learning (DL) techniques for improving safety on construction sites. It provides an overview of the current state of research in the field of construction site safety (CSS) management using these technologies. Specifically, the study focuses on identifying hazards and monitoring the usage of personal protective equipment (PPE) on construction sites. The findings highlight the potential of computer vision and DL to enhance safety management in the construction industry.

The study involves a scientometric analysis of the current direction for using computer vision and DL for CSS management. The analysis reviews relevant studies, their methods, results and limitations, providing insights into the state of research in this area.

The study finds that computer vision and DL techniques can be effective for enhancing safety management in the construction industry. The potential of these technologies is specifically highlighted for identifying hazards and monitoring PPE usage on construction sites. The findings suggest that the use of these technologies can significantly reduce accidents and injuries on construction sites.

This study provides valuable insights into the potential of computer vision and DL techniques for improving safety management in the construction industry. The findings can help construction companies adopt innovative technologies to reduce the number of accidents and injuries on construction sites. The study also identifies areas for future research in this field, highlighting the need for further investigation into the use of these technologies for CSS management.