Artikel
Compliance with IFRs: The case of risk disclosure practices in Egypt
This study investigates the factors underlying non-compliance with IFRSs in Egypt. Evidence for this research was collected and analyzed using semi-structured interviews with academics, auditors, financial managers and officers in the Capital Market Authority, the Egyptian Exchange and the Egyptian Institute of Directors. Findings highlight the negative impact procedures-oriented accounting education, insufficient role of the profession in monitoring the professional performance of auditors, lack of adequate continuing education, the focus of the Unified Accounting System on bookkeeping with little importance of disclosure. Finally, competitive disadvantage is a significant threat to the reporting practices of Egyptian companies.
- Language
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Englisch
- Bibliographic citation
-
Journal: Arab Economic and Business Journal ; ISSN: 2214-4625 ; Volume: 13 ; Year: 2018 ; Issue: 1 ; Pages: 1-14 ; Amsterdam: Elsevier
- Classification
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Wirtschaft
- Subject
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Compliance
IFRSs
Disclosure
Risk
Accounting education
Enforcement mechanisms
- Event
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Geistige Schöpfung
- (who)
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Mokhtar, Ekramy
ElHaridy, Ali
Mandour, Mohamed
- Event
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Veröffentlichung
- (who)
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Elsevier
- (where)
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Amsterdam
- (when)
-
2018
- DOI
-
doi:10.1016/j.aebj.2017.12.001
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Mokhtar, Ekramy
- ElHaridy, Ali
- Mandour, Mohamed
- Elsevier
Time of origin
- 2018
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