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.
- Sprache
-
Englisch
- Erschienen in
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Journal: Arab Economic and Business Journal ; ISSN: 2214-4625 ; Volume: 13 ; Year: 2018 ; Issue: 1 ; Pages: 1-14 ; Amsterdam: Elsevier
- Klassifikation
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Wirtschaft
- Thema
-
Compliance
IFRSs
Disclosure
Risk
Accounting education
Enforcement mechanisms
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Mokhtar, Ekramy
ElHaridy, Ali
Mandour, Mohamed
- Ereignis
-
Veröffentlichung
- (wer)
-
Elsevier
- (wo)
-
Amsterdam
- (wann)
-
2018
- DOI
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doi:10.1016/j.aebj.2017.12.001
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Mokhtar, Ekramy
- ElHaridy, Ali
- Mandour, Mohamed
- Elsevier
Entstanden
- 2018
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