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Performance measurement systems in auditing firms : challenges and other behavioural aspects
Hegazy, Mohamed Abdel Aziz; Tawfik, Myada - In: Journal of accounting in emerging economies : JAEE 5 (2015) 4, pp. 395-423
Persistent link: https://www.econbiz.de/10011507130
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Impact of auditor characteristics and COVID-19 pandemic on KAMs reporting
Hegazy, Mohamed Abdel Aziz; El-Haddad, Rasha; … - In: Managerial auditing journal 37 (2022) 7, pp. 908-933
Persistent link: https://www.econbiz.de/10013407329
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Effects of qualitative factors and auditors' personal characteristics on materiality judgments
Hegazy, Mohamed Abdel Aziz; Salama, Samar - In: Managerial auditing journal 37 (2022) 3, pp. 305-335
Persistent link: https://www.econbiz.de/10013165100
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An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt
Samaha, Khaled; Hegazy, Mohamed - In: Managerial Auditing Journal 25 (2010) 9, pp. 882-911
Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...
Persistent link: https://www.econbiz.de/10014929231
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Performance measurement systems in auditing firms : Challenges and other behavioural aspects
Hegazy, Mohamed; Tawfik, Myada - In: Journal of Accounting in Emerging Economies 5 (2015) 4, pp. 395-423
Purpose – The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC) could support the auditing firms overcome such challenges. The paper contributes to the existing literature...
Persistent link: https://www.econbiz.de/10014839505
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An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt
Samaha, Khaled; Hegazy, Mohamed - In: Managerial Auditing Journal 25 (2010) November, pp. 882-911
Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...
Persistent link: https://www.econbiz.de/10009350146