Auditing sustainable development reports: accountability perspective: an exploration of Egypt and the UAE practices
AbstractThis study investigates whether there are differences between companies in Egypt and in the United Arab Emirates in perception and practice of auditing sustainable development reports. The examination extends to cover the recognition of firms' accountability to different stakeholders. This was suggested as the basis for reporting on sustainable development and the relevant measures for it. The study also tests whether factors such as enforcement of reporting on sustainable development by law, ISO accreditation, business excellence, competition and stakeholders' pressure could affect reporting and auditing sustainable development measures. Problems encountered during the adoption of sustainable development practice are explored. Impacts of business culture and national culture are also traced. The research arguments are tested empirically using a questionnaire answered by auditors in the two countries.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal World Review of Entrepreneurship, Management and Sustainable Development.
Volume (Year): 2 (2006)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=173
sustainable development; accountability; auditing; Egypt; UAE; United Arab Emirates; Middle East; sustainability reporting.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley).
If references are entirely missing, you can add them using this form.