.... 22 08 2019 28 07 2020 24 01 2021 25 07 2021 24 09 2021 Mohamed Abdel Aziz Hegazy can be contacted at: mahegazy@aucegypt.edu © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Egypt Auditors Audit report Auditing...

... of the explanatory matters extracted from ISA 701, 706 and 570. Then, the questionnaire was pilot tested as it was presented to two auditing professors and two audit partners with 15 years of experience in audit firms with international affiliations including one of the Big 4 in Egypt. Audit firms in Egypt follows...

... through its experimental design, as there is a lack of studies in terms of auditor independence in Egypt. The existing literature follows the perceptional assessment rather than the real measurement of the degree of auditor independence. The Egyptian Auditing Standards (EAS) were adapted from...

... and semi-structured interviews, were used for data collection from external auditors in Egypt. Findings The findings revealed that the desire to get remuneration or bonuses and the need to secure financing are the most common motivations behind management fraud in Egypt. The current study also found...

... experience, competence, ethics, diligence and independence (Epstein and Roy, 2004b , p. 5; Minichilli et al., 2007 , p. 616). Egypt Corporate social responsibility Balanced scorecard Board Sustainable performance evaluation The motivation for this study arises from a number...

... committee activity and ICQ. Design/methodology/approach – To obtain relevant information about ICQ in Egypt, the authors conducted a survey among external auditors using an internal control checklist. Findings – Results show that audit committee activity has a significant positive effect on ICQ...

...Assoc. Prof. Graham Gal; Hala M. G. Amin; Ehab K. A. Mohamed Purpose – The purpose of this paper is to explore the perceptions of auditors in Egypt toward the role that continuous auditing (CA) can play in offsetting the challenges facing the quality of Internet-reported financial information...

... provide explanations for the variation of risk reporting in corporate annual reports. It is suggested that competition, role duality, board size, ownership concentration and auditor type are key determinants of risk reporting practices in Egypt. Research limitations/implications – The scoring...

... in Egypt during the three main stages of an audit by size of firms and level of staff. It examines auditors' perceptions of the frequency and effectiveness of different types of APs in achieving a selected set of audit objectives. The study also identifies the types of assurance provided by APs...

... literature, as we are the first to examine this issue in Egypt as an example of a developing economy. In a knowledge‐intensive economy, there is a substantial increase in the significance of intangible knowledge‐based factors in driving business success and its ultimate value (Unerman and Guthrie, 2008...

... of corporate internet reporting in Egypt. Consequently, they may further investigate and verify such reporting practices. In practice, online reporting can be used as an effective tool for improving stakeholders' decision‐making process. Therefore, further research can be undertaken to examine the degree...

...Hany Kamel; Said Elbanna Purpose The purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt. To this end, three main issues are investigated: first, the potential incentives for engagement in earnings manipulation; second, the techniques most...

...Mostafa Kamal Hassan Purpose This paper seeks to understand the processes of setting accounting standards in a developing country in transition, namely Egypt. It explores the social, political as well as economic forces that underlie the development of financial accounting regulations implemented...

... companies engaged in varied sectors of the economy. Management accounting Performance measurement (quality) Balanced scorecard Egypt Private sector organizations Medium‐sized enterprises Tariq H. Ismail can be contacted at: tariqmhi@hotmail.com © Emerald Group Publishing Limited 2007...

... gap between auditors and financial statement users in Egypt. Design/methodology/approach The research method adopted in this study is identical to that used by Schelluch, Best et al. and Fadzly and Ahmed. Findings The results found evidence of a wide audit expectation gap in Egypt...

... suggested to strengthen the security controls in the Egyptian banking sector. © Emerald Group Publishing Limited 2004 Securities Accounting systems Egypt Banking Computerized accounting information systems (CAIS) are becoming more readily available to all types and sizes of business...