Purpose – This paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and … reporting in Egyptian companies. Design/methodology/approach – The paper draws on a questionnaire survey sent to managers and … reporting are ambiguous. Finally, the paper finds that work experience is the main determinant of managers' perceptions of IC …

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 …

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 …