The impact of big data analytics on external auditing quality and their effect on corporate governance : (Record no. 171274)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04006namaa22004091i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - أخر تعامل مع التسجيلة | |
| control field | 20250413110604.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250324s2024 |||a|||f m||| 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloguing agency | EG-GICUC |
| Language of cataloging | eng |
| Transcribing agency | EG-GICUC |
| Modifying agency | EG-GICUC |
| Description conventions | rda |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| Language code of summary or abstract | eng |
| -- | ara |
| 049 ## - Acquisition Source | |
| Acquisition Source | Deposit |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| 092 ## - LOCALLY ASSIGNED DEWEY CALL NUMBER (OCLC) | |
| Classification number | 657 |
| Edition number | 21 |
| 097 ## - Degree | |
| Degree | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Local Call Number | Cai01.05.02.M.Sc.2024.Ah.I |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Authority record control number or standard number | Ahmed Talaat Badway Mohamed, |
| Preparation | preparation. |
| 245 14 - TITLE STATEMENT | |
| Title | The impact of big data analytics on external auditing quality and their effect on corporate governance : |
| Remainder of title | an empirical study / |
| Statement of responsibility, etc. | by Ahmed Talaat Badway Mohamed ; Supervision Prof. Dr. Sadek Hamed Mostafa, Dr. Walid Hamed Ghoniem. |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | أثر تحليل البيانات الضخمة على جودة المراجعة الخارجية وتأثير كل منها على حوكمة الشركات : |
| Remainder of title | دراسة تجريبية / |
| 264 #0 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 129 leaves : |
| Other physical details | illustrations ; |
| Dimensions | 30 cm. + |
| Accompanying material | CD. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rda content |
| 337 ## - MEDIA TYPE | |
| Media type term | Unmediated |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Source | rdacarrier |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.)-Cairo University, 2024. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Bibliography: pages 113-129. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The literature proves the growing attention of digitalization tools as big data analytics in organizations. The objective of this study is to examine the impact of big data analytics on audit’s process and to recognize how it can enhance the audit role as a governance mechanism. Using regression analysis and based on 306 (firm/year) observations, the findings of this study showed that there is a positive significant direct impact of big data analytics (BDA) on corporate governance, as well as there is a positive significant direct impact of big data analytics on external audit quality, and finally it showed that there is a positive significant indirect impact of big data analytics on corporate governance through external audit quality. This study highlights the importance of adopting digital strategies as big data analytics to afford regulators with the essential modifications that need to implement audit standards. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | أثبتت الدراسات السابقة تزايد أهمية أدوات التحول الرقمى مثل تكنولوجيا تحليل البيانات الضخمة فى مختلف المنظمات. الهدف من هذه الدراسة هو إختبار تأثير تحليل البيانات الضخمة على عملية المراجعة ومعرفة كيف يمكن أن تحسن من دور عملية المراجعة كآلية من آليات الحوكمة. باستخدام إسلوب الإنحدار وبالإعتماد على 306 مشاهدة وضحت هذه الدراسة وجود علاقة موجبة مباشرة بين تحليل البيانات الضخمة وحوكمة الشركات وأيضا وجود علاقة موجبة مباشرة بين تحليل البيانات الضخمة وجودة المراجعة الخارجية وأخيراً وجود علاقة موجبة غير مباشرة بين تحليل البيانات الضخمة وحوكمة الشركات من خلال جودة المراجعة الخارجية. هذه الدراسة تسلط الضوء على أهمية تبنى إستراتيجات الرقمنة مثل تحليل البيانات الضخمة من أجل إمداد الجهات المنظمة بالتعديلات المطلوبة لتنفيذ معاييرالمراجعة. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Issues CD | Issues also as CD. |
| 546 ## - LANGUAGE NOTE | |
| Text Language | Text in English and abstract in Arabic & English. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| Source of heading or term | qrmak |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Big Data Analytics |
| -- | External Auditing Quality |
| -- | Corporate Governance |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sadek Hamed Mostafa |
| Relator term | thesis advisor. |
| 900 ## - Thesis Information | |
| Grant date | 01-01-2024 |
| Supervisory body | Sadek Hamed Mostafa |
| -- | Walid Hamed Ghoniem |
| Universities | Cairo University |
| Faculties | Faculty of Commerce |
| Department | Department of Accounting |
| 905 ## - Cataloger and Reviser Names | |
| Cataloger Name | Shimaa |
| Reviser Names | Huda |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Thesis |
| Edition | 21 |
| Suppress in OPAC | No |
| Source of classification or shelving scheme | Home library | Current library | Date acquired | Inventory number | Full call number | Barcode | Date last seen | Effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 24.03.2025 | 90827 | Cai01.05.02.M.Sc.2024.Ah.I | 01010110090827000 | 24.03.2025 | 24.03.2025 | Thesis |