Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/246216 
Erscheinungsjahr: 
2018
Quellenangabe: 
[Journal:] Arab Economic and Business Journal [ISSN:] 2214-4625 [Volume:] 13 [Issue:] 1 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2018 [Pages:] 1-14
Verlag: 
Elsevier, Amsterdam
Zusammenfassung: 
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.
Schlagwörter: 
Compliance
IFRSs
Disclosure
Risk
Accounting education
Enforcement mechanisms
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