This paper deals with the proposed use of sovereign credit ratings in the Basel Accord on Capital Adequacy (Basel II) and considers its potential effect on emerging markets financing. It investigates in a first attempt the consequences of the planned revisions on the two central aspects of...

Firms are frequently pressured by customers to obtain certification to one or more voluntary sustainability standards. However, uncertainty associated with competing voluntary sustainability standards can reduce the value of standard certifications and jeopardize the entire voluntary regulatory...

Purpose – The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by the Egyptian listed companies' internal audit...