Research Question- Why the banking sector in some countries experienced more severe panic than the banking sector in other countries? And why some countries recovered faster than others? Motivation- In a response to the global financial crisis, research on the motivation risk-taking or...

Research Questions- In what ways does the corporate governance scorecard (CGSC) and internet reporting intersect with audit quality? To what extent do technological advancement and auditor qualifications moderate the association between internet reporting, corporate governance (CGSC), and audit...

We examine whether the incremental usefulness of the other comprehensive income (OCI) items relative to net income changed or not after the issuance of the Egyptian Accounting Standard number 1 (post-EAS 1). We also seek to depict inferences concerning which component(s) of OCI is more useful to...

This paper investigates how stock option turned from an incentive for good management to a tool of management fraud. The objective of this paper is accomplished through studying the stock option phenomenon in the Arab Republic of Egypt (ARE). Stock option grants data are obtained from all firms...

Purpose This paper aims to investigate the possible trade-off between accountability and enterprise in the context of comply or explain governance. The issue was addressed through examining the effect of compliance with the corporate governance code (CGC) on corporate entrepreneurship (CE) and...

Purpose: This study aims to provide a better understanding of the role of the Financial Reporting Council (FRC), as the unified regulator of the audit profession in the UK, in restoring public trust in audit profession in the UK. It further analyses the views of partners in the Big 4 audit...