Table I

Sample demographics

CountryLebanon: 49.4%
Egypt: 50.6%
Company sizeSmall enterprise: 43%
Medium enterprise: 57%
Size of board of directors1-4: 17.4%
5-10: 43%
Other: 39.6%
Respondent’s years of experienceLess than 10: 50%
10 or more: 50%
Qualification of respondentCA/CPA/CIA: 54.7%
Other: 45.3%

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