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Keywords: Internal control quality (ICQ)
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Journal Articles
International Journal of Law and Management (2019) 61 (2): 345–358.
Published: 04 April 2019
...Hichem Khlif; Khaled Samaha Purpose This paper aims to examine the relationship between board independence and internal control quality (ICQ) in Egypt and investigate whether CEO duality moderates such an association. Design/methodology/approach A survey among external auditors is used...
