... 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...

...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...

... corporate governance, as it has become critical in enhancing firm's performance and in maintaining sustainability. Corporate governance quality Earnings quality Performance Structural equation modelling Egypt A growing body of the accounting literature argued that earnings quality...

... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only CSER Community Politics Institutional complexity Salt production Egypt The majority of corporate social and environmental responsibility (CSER) studies focuses on technical issues...

... at: mona4ever2017@gmail.com 09 12 2018 05 03 2019 24 04 2019 24 04 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Egypt Readability LIX formula Earnings quality (EQ) Cost of capital (CoC) One of the important issues...

... 2019 Emerald Publishing Limited Licensed re-use rights only Egypt Labour process Institutional complexity Management control Ideological resistance Sugar production Mundane practices of individuals in the organisation are not void and cannot be detached from the big society...

... 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...

..., 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...

... with the existence of a website but the level of financial disclosure was not associated with size, while other factors did not seem to be significant. Egypt Disclosure Internet reporting Multivariate analysis The rapidly changing nature of the global business environment has meant that traditional...

... 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...

... Financial risk Emerging markets Egypt (1) Company Law 159 (1981), which has its origins in French civil law; and (2) Capital Market and Central Depository Laws, influenced by Anglo‐American common law. Prior studies provide evidence that corporate financial reports convey useful...