procedures-oriented accounting education, insufficient role of the profession in monitoring the professional performance of … auditors, lack of adequate continuing education, the focus of the Unified Accounting System on bookkeeping with little … importance of disclosure. Finally, competitive disadvantage is a significant threat to the reporting practices of Egyptian …

benefit all these groups as well as the interested general financial and accounting reader and student. The development of new … accounting techniques are rare and depend upon detailed engagement by the profession for their dissemination. All survey …