Show simple item record

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.descriptionYes
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.rights(c) 2017 Inderscience Publishers. Full-text reproduced in accordance with the publisher's self-archiving policy.en_US
dc.subjectAudit oversight
dc.subjectEgypt
dc.subjectBig 4 firms
dc.subjectDeveloping countries
dc.titleAn independent audit oversight system in a non-developed market: the case of Egypten_US
dc.status.refereedYes
dc.date.application07/06/2017
dc.typeArticle
dc.type.versionAccepted manuscript
dc.identifier.doihttps://doi.org/10.1504/IJAAPE.2017.10005538
refterms.dateFOA2017-12-10T00:00:00Z
dc.openaccess.statusopenAccess
dc.date.accepted31/07/2016


Item file(s)

Thumbnail
Name:
ijaape_2016.pdf
Size:
649.4Kb
Format:
PDF
Description:
Keep suppressed - has older cover ...
Thumbnail
Name:
ijaape_2016.pdf
Size:
666.5Kb
Format:
PDF

This item appears in the following Collection(s)

Show simple item record