Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival...

The purpose of this paper is to examine how users of company annual reports in the emerging market of Egypt view those reports, and to compare the results with the findings of Mirshekary and Saudagaran (2005) in Iran. Each study is based on a survey of different but comparable user groups in the...

This paper examines the level and determinants (i.e. ownership structure, board composition and audit committee presence) of voluntary corporate disclosure in the annual reports of the largest 100 companies listed on the Egyptian stock exchange (EGX). Our results indicate that overall voluntary...

The plateau east of the Nile Valley at El Minia, Egypt, has been chosen for the siting of El Minia El Gedida city. Problems of underground caves suggested the need for integral geological, geotechnical and environmental hazard studies to examine the suitability of the area as a building site....

This paper seeks to provide empirical evidence on the efficacy of three important governance mechanisms (auditors, directors, and institutional shareholders) in constraining aggressive financial reporting, proxied by abnormal accruals. It also examines the effects of the Sarbanes–Oxley Act...

This paper uses a cross-sectional approach to examine whether earnings-based analysis change ΔEBA affects financial analysts investment decisions in EGYPT. We measure ΔEBA's effect by the positive correlation of firm's earnings quality change represented by change in total accruals, total...

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...

The contribution of this paper is to provide evidence, from a sample of 281 listed companies, about Egyptian convergence to international accounting. We construct indices to measure both disclosure and measurement/presentation convergence, and the impacts of education and training, tax, and...

This paper examines the firm specific characteristics – as a proxy for positive accounting research – that are associated with the propensity of companies listed on the Cairo and Alexandria Stock Exchanges (CASE) to comply with the newly harmonised Egyptian Accounting Standards (EASs) issued...