Purpose This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies. Design/methodology/approach A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model. Findings The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards. Practical implications The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance. Originality/value This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.

Purpose This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private colleges and universities in one of the Middle East countries. Design/methodology/approach A survey was administered and delivered to internal auditors at each of the 85 educational institutions. A total of 267 valid questionnaires were analysed. The study’s measurement and structural models were tested and evaluated by using SmartPLS v.4 and partial least squares-structural equation modelling. Findings The study results indicated that bullying is common among senior managers, and that it has a significant, negative, high-level and direct effect on the independence of internal auditors in the higher education sector. Practical implications Regulators and other stakeholders should make a deliberate effort to promote positive behaviours and abandon negative ones regarding the independence of internal auditors and the performance of audit teams, which play a crucial role in enhancing the efficiency of audit units. For example, enhancing coordination and communication internally and externally. In addition to providing the internal auditors with equitable advancement and learning opportunities, senior management should also support their professional development. Originality/value To the best of the author’s knowledge, this study is the first to examine the relationship between WB and the internal auditor’s independence in the context of government and private organisations in Southwest Asian countries.

Accounting education together with its various specializations branches plays an important role in the economical field of different countries as it is the basic element of their development and blossom. The recent years have witnessed a great progress in science and technology beside the emergence of new means of modern communication which create the need to develop accounting career and meet its need , in addition to developing accounting education in order to keep pace with these new developments, then finally reaching the phase of keeping pace with contemporary accounting thoughts which definitely require scientific vocational education and preparing vocational cadres which should get modern methods and curriculums that can react with the new environment. The accounting profession depend in its developed on the accounting education outputs, and the proper construction of the accounting education can not be done only the continuous changing and developing and integration between study and practical application, Re-examination of the curriculum and development must be influenced by international standards and curricula, professional. Accounting profession affected by many factors and variables that are interacting with each other to be activist but the emergence of sovereignty, one or the other are affected by development, economic growth, political, legal systems, accounting organizations, the culture of the community, international factors and the last and most important factor is accounting research and education .

يهدف البحث إلى اختبار أثر أبعاد أنموذج النظرية الموحدة للقبول واستخدام التكنلوجيا (UTAUT) ومدى إدراك المدققين واستعدادهم لتبني تقنية (blockchain) في مهنة التدقيق، والتعرف على نواياهم لتبني هذه التقنية في مهنة التدقيق في المستقبل القريب.‏ وقد تم اختبار فرضيات البحث عن طريق استمارة الاستبيان المعدة لهذا الغرض، وإن المجتمع المستهدف تمثل بالمختصين في مهنة التدقيق المهنيين (المدققين) في الجامعات الحكومية وديوان الرقابة المالية الاتحادي في محافظة نينوى خلال عام 2022، والبالغ عددهم (221)، حيث تم توزيع استمارة استبانة الكترونية وتوزيعها على العينة المختارة، وقد تم استرداد (205) إجابة من قبل المبحوثين، ما يمثل (93%) كنسبة استرداد، حللت هذه النتائج باستخدام برنامج (SPSS V26) و(AMOS V24) بغرض الوصول إلى هدف البحث. وقد توصل البحث إلى مجموعة من الاستنتاجات أهمها: إن مستوى النية السلوكية المتوقعة لتبني (blockchain) في مهنة التدقيق للعينة المبحوثة كانت مرتفعة وتلقت درجة عالية من القبول، أي كانت جيدة وبالاتجاه الإيجابي. وكما توصل البحث إلى مجموعة من المقترحات أهمها: ضرورة مواكبة التطور التكنلوجي والبدء بالتخطيط والاستعداد للتحول الرقمي من خلال تبني (blockchain)، والتعرف على مفاهيم عملها ودواعي تطبيقها، والاستفادة من التجارب التطبيقية الحالية لبعض المؤسسات العامة والشركات الرائدة في هذا المجال وبذل المزيد من الجهود لدعم التحول لتقنية (blockchain) في البيئة العراقية.