Narrow search
Showing 1 - 3 of 3
Cover Image
An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt
Samaha, Khaled; Hegazy, Mohamed - In: Managerial Auditing Journal 25 (2010) November, pp. 882-911
Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...
Persistent link: https://www.econbiz.de/10009350146
Cover Image
An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt
Samaha, Khaled; Hegazy, Mohamed - In: Managerial Auditing Journal 25 (2010) 9, pp. 882-911
Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...
Persistent link: https://www.econbiz.de/10014929231
Cover Image
Audit committee activity and internal control quality in Egypt
Khlif, Hichem; Samaha, Khaled - In: Managerial Auditing Journal 31 (2016) 3, pp. 269-289
Purpose – The purpose of this paper is to examine the association between audit committee activity, external auditor’s size and internal control quality (ICQ) in the Egyptian setting. It also explores how external auditor’s size moderates the relationship between audit committee activity...
Persistent link: https://www.econbiz.de/10014930146