... international accounting standards. Design/methodology/approach This study draws upon data collected from interviews conducted with various constituents of the accounting profession in Egypt, including audit partners, senior auditors and accountants. Findings The findings revealed a case...

...Ahmed Diab Purpose This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading developing countries in the Middle East and North Africa (MENA) region, Egypt and the Kingdom of Saudi...

...Ahmed Diab Purpose The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences. Design/methodology/approach The data were collected from...

...Mohamed Ahmed Abobakr; Magdy Abdel-Kader; Ahmed Fouad Elbayoumi Purpose This paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability performance, especially in Egypt as an emerging country...

... Licensed re-use rights only Corporate governance quality Earnings quality Performance Structural equation modelling Egypt A growing body of the accounting literature argued that earnings quality is a central issue that has been emerged in recent decades, particularly after...

...Ahmed Diab Purpose This study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability...

... production Egypt Hence, this study contributes to CSER literature by enhancing our understanding of CSER practices' appearance in a context that has unique social, cultural, political and environmental characteristics (Fifka, 2013 ; Tilt, 2018 ; Crinis, 2019). Further, it theorises the dynamics...

... is an important consideration in the communication process between management and both the company’s shareholders and debt holders. Egypt Readability LIX formula Earnings quality (EQ) Cost of capital (CoC) 09 12 2018 05 03 2019 24 04 2019 24 04 2019 © Emerald Publishing...

... ; Hopper et al., 2009 ; Jayasinghe and Wickramasinghe, 2007, 2011 ; Uddin and Hopper, 2001 ; Tsamenyi et al., 2017) by exemplifying how, in a socio-political context such as rural Egypt, individual actions and MCPs are being configured by the institutional environment, especially state...

... will enable investors to take a leading role in inducing firms to enhance transparency and disclosure, and hence, improving their reporting standards. This, in turn, will ultimately result in improving sustainability and governance practices in Egypt. Social implications The reported positive market...

...Ahmed Anis Purpose The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt. Design/methodology/approach Data were collected using a survey of auditors and accounting educators in Egypt...

...Awad Elsayed Awad Ibrahim; Amr Nazieh Ezat Purpose The purpose of this paper is to provide further empirical evidence on the asymmetric cost behavior, cost stickiness, in an emerging country, Egypt, which lacks academic research on this subject. Design/methodology/approach This study uses...

... 24 2014 214 206 500 25 Note: The table shows the number of listed companies and market capitalisation, for the Egyptian Exchange over the time period 2001-2014 Source: The Egyptian Exchange Egypt was targeted for the present study as an emerging economy with a major...

..., the impact of stock exchange listing rules, beating an earnings target, and the privatisation of key state-owned companies. Research limitations/implications The authors recognise that the paper has a number of limitations. The research is concerned solely with EM in Egypt and, therefore, it would...

... a research in a country such as Egypt, where the shareholding structures of most Egyptian IPO companies were concentrated in the hands of the state before going public, may reveal a different perception of earnings management and help determine whether this setting would lead to a higher or lower propensity...

... in the overall conclusions. Omaima A.G. Hassan can be contacted at:Omaima.Hassan@brunel.ac.uk © Emerald Group Publishing Limited 2011 Voluntary disclosure Financial risk Emerging markets Egypt Prior studies provide evidence that corporate financial reports convey useful accounting...