Quality of auditing remains an issue of concern to the profession, the government and the investors. According to the Basel Committee (2008), there is no tool to measure audit quality, but there are recent efforts that appraised how to measure it. In spite of the extent of that literature, no single generally accepted definition of audit quality so far merged, nor any single generally accepted measure, many of studies found that consensus has not been reached on how audit quality should be measured. There are some audit bodies do not have a generally accepted definition of audit quality nor a universally accepted measuring technique. This difference has led to researchers to disagree on the factors that lead to enhancing the audit quality and as a consequence, prior studies have used several surrogates for measuring audit quality. This paper reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about audit quality issue and identify gaps in the literature where further research is needed.
MARAI.A.D.ABDALLA, (7-2017)

الملخص: تناولت الدراسة محددات الطلب على الواردات فى الاقتصاد الليبي خلال الفترة 1990- 2014 ، وقد هدفت الدراسة الى تحديد أهم المتغيرات الاقتصادية التى تساهم فى تحديد حجم الواردات فى الاقتصاد الليبي من خلال قياس أهمية كلامن :متغير الصادرات والدخل القومى والاحتياطيات الاجنبية والرسوم الجمركية وسعر صرف الدينار الليبي والاسعار النسبيه ، وقد استندت الدراسة على فرضية العلاقة الايجابية والمعنوية مع متغيرات الصادرات والاحتياطيات والدخل القومى والاسعار النسبية وعدم معنوية العلاقة مع سعر الصرف والرسوم الجمركية ، وقد استخدمت الدراسة لتحقيق اهدافها واختبار فرضيتها المنهج القياسى من خلال استخدام نموذج الانحدار الذاتى VAR ،وقد خلصت الدراسة الى التأكيد على قبول فرضية الدراسة ، وقد أوصت الدراسة بضرورة إعطاء دور أكبر للرسوم الجمركيه فى تحديد حجم الواردات والتدرج فى الانفتاح التجارى ، وعدم رهن الواردات بالصادرات التى تعتمد كليا على أسعار النفط وهو مايعنى تقلب الواردات بتقلب حجم عوائد الصادرات النفطية.
طارق سليمان مسعود بغني, (7-2017)

This study aims to test the Influence of the central bank’s support as a Moderating Variable on the relationship between the independent factors model (the availability of the qualified human resources in Islamic banks, the availability of the Islamic capital market, the employees’ willingness to convert into Islamic banks and the success of the Islamic banking experience) and the dependent factor (the success of the experience in converting into Islamic banksin Libya). Structural equation modeling is used to test the impact of the Moderating Variable (central bank’s support). Where it is depended on the method of sampling or analysis of what is known as Multiple-Groups analysis. The paragraphs of the central bank variable are collected and divided into two groups according to the mean of the total paragraphs. In addition, according to the relative weights given to the paragraphs of the questionnaire the first group consisted of the grades less than the mean and it is considered as the group which is supporter of the existence of support. While the second group consisted of the grades higher than the mean and considered as the group which is not supporter of the existence of support. The study found that the model of success of converting the conventional banks into Islamic in the presence of the support of the central bank is appropriate for the first group and inappropriate in light of the lack of support by the central bank for the second group.
MARAI.A.D.ABDALLA, (9-2015)