Firm-specific determinants of the extent of compliance with international accounting standards in the corporate annual reports of companies listed on the Egyptian Stock Exchange: a positive accounting approach
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- Khaled Samaha & Mohamed Hegazy, 2010. "An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(9), pages 882-911, October.
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Keywordspositive accounting theory; agency theory; signalling theory; political process theory; capital need theory; international accounting standards; IAS; Egypt; de facto compliance; disclosure; measurement; presentation; emerging capital markets; Egyptian Accounting Standards; corporate annual reports; Egyptian Stock Exchange.;
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