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dc.contributor.authorEldaly, Mohamed K.A.*
dc.contributor.authorAbdel-Kader, M.*
dc.date.accessioned2016-08-31T09:44:45Z
dc.date.available2016-08-31T09:44:45Z
dc.date.issued2017
dc.identifier.citationEldaly MKA and Abdel-Kader M (2017) An independent audit oversight system in a non-developed market: the case of Egypt. International Journal of Accounting, Auditing and Performance Evaluation. 13(3): 254-279.en_US
dc.identifier.urihttp://hdl.handle.net/10454/8861
dc.descriptionYesen_US
dc.description.abstractThis study aims to provide a better understanding of oversight the audit profession in Egypt, including its motivations, objectives and its working approach. Further, it reaches a better understanding of the Egyptian Big 4 partners’ perceptions of the new Audit Oversight Board (AOB). Previous studies have frequently examined the audit oversight system in developed countries (US and UK in particular), but little is known on how the system works on developing countries. We believe that facing different problems and challenges demands that audit regulators in developing countries follow different approaches in order to improve the quality of their audit markets. Lack of skilled auditors, lack of transparency and public accountability, and a high level of corruption are the main problems facing the audit profession in Egypt (Awadallah, 2006, Wahdan et. al., 2005: a). Our findings suggest that establishing an audit oversight board in Egypt has been motivated by the need to attract foreign investments and follow the global trend of auditing in developed countries. A number of legal changes are needed in order to improve the AOB’s efficiency.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttp://dx.doi.org/10.1504/IJAAPE.2017.10005538
dc.rights(c) 2017 Inderscience Publishers. Full-text reproduced in accordance with the publisher's self-archiving policy.en_US
dc.subjectAudit oversight; Egypt; Big 4 firms; Developing countriesen_US
dc.titleAn independent audit oversight system in a non-developed market: the case of Egypten_US
dc.status.refereedYesen_US
dc.date.Accepted2016-07-31
dc.date.application2017-06-07
dc.typeArticleen_US
dc.type.versionAccepted manuscripten_US
refterms.dateFOA2017-12-10T00:00:00Z


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