..., telecommunications and health-care industries in the sample. Practical implications This paper raises investor and stakeholder awareness for the importance of BDA and corporate governance (CG) procedures in reducing audit report delays in developing countries such as Egypt. This study can assist regulators...

... of IT audit techniques, but very studies are available on the perceived importance of the said issue in developing countries. This study aims to explore the impact of implementing IT on the auditing profession in a developing country, namely, Egypt. Design/methodology/approach This study uses both...

... in other emerging economies. To gain a better understanding of the organisational field, the following Section 2.1 analyses the institutional context of corporate climate-change-related environmental reporting in China. China International Developing country Institutional context Corporate...