Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/246216 
Year of Publication: 
2018
Citation: 
[Journal:] Arab Economic and Business Journal [ISSN:] 2214-4625 [Volume:] 13 [Issue:] 1 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2018 [Pages:] 1-14
Publisher: 
Elsevier, Amsterdam
Abstract: 
This study investigates the factors underlying non-compliance with IFRSs in Egypt. Evidence for this research was collected and analyzed using semi-structured interviews with academics, auditors, financial managers and officers in the Capital Market Authority, the Egyptian Exchange and the Egyptian Institute of Directors. Findings highlight the negative impact 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 companies.
Subjects: 
Compliance
IFRSs
Disclosure
Risk
Accounting education
Enforcement mechanisms
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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