of corporate internet reporting in Egypt. Consequently, they may further investigate and verify such reporting practices … of internet corporate reporting practice in Egypt. This paper is the first to examine the potential factors affecting … corporate internet reporting in Egypt. The disclosure index used is designed to be suitable for companies working in the …

Purpose – The purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt …. Findings – The results indicate that the main incentives for manipulating earnings in Egypt are to enhance the chances of … management has been based on the US data. Therefore, research undertaken in a country such as Egypt, where the environment in …

the first to examine this issue in Egypt as an example of a developing economy. …

extent of use of APs in Egypt during the three main stages of an audit by size of firms and level of staff. It examines … method are empirical using a questionnaire survey to collect information on actual uses of APs from 14 audit firms in Egypt …, educational, and culture environment in Egypt may restrict the generalisability of this study results. Practical implications – In …

transition, namely Egypt. It explores the social, political as well as economic forces that underlie the development of financial …

size, ownership concentration and auditor type are key determinants of risk reporting practices in Egypt. Research … addressing not only mandatory but also voluntary risk reporting in emerging economies in general and Egypt in particular. In …

expectation gap between auditors and financial statement users in Egypt. Design/methodology/approach – The research method adopted … evidence of a wide audit expectation gap in Egypt in the areas of auditor responsibilities for fraud prevention, maintenance of …/implications – The different economic and cultural conditions in Egypt may restrict the generalisability of this study. Practical …

transition, namely Egypt. It explores the social, political as well as economic forces that underlie the development of financial …