The Auditor Dependency on His Judgment in Accomplishing a Number of Requirements of Field Standards and Its Impacts upon the Quality of Professional Performance from Auditors’ Point of View in the Kingdom of Saudi Arabia: An Empirical Study

2011 ◽  
Vol 25 (1) ◽  
pp. 95-161
Author(s):  
Ahad Zeaiter ◽  
Hussam Al-Angari
Author(s):  
Abdullah AL Shehry ◽  
Simon Rogerson ◽  
N. Ben Fairweather ◽  
Mary Prior

The e-government paradigm refers to utilizing the potential of Information and Communication Technology (ICT) in the whole government body to meet citizens’ expectations via multiple channels. It is, therefore, a radical change within the public sector and in the relationship between a government and its stakeholders. In the light of that, the Kingdom of Saudi Arabia has a keen interest in this issue and thus it has developed a national project to implement e-government systems. However, many technological, managerial, and organisational issues must be considered and treated carefully before and after going online. Based on an empirical study, this article highlights the key organisational issues that affect e-government adoption in the Kingdom of Saudi Arabia at both national and agency levels.


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