Assurance of integrated reports : an exploratory study from Egypt
Other Title(s)
التوكيد المهني على التقارير المتكاملة : دراسة من الواقع المصري
Joint Authors
Diab, Ahmad A.
Abd al-Azim, Samir I.
Source
Journal of Financial and Commercial Studies
Issue
Vol. 28, Issue 2 (31 Jul. 2018), pp.40-68, 29 p.
Publisher
Beni Suef University Faculty of Commerce
Publication Date
2018-07-31
Country of Publication
Egypt
No. of Pages
29
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The purpose of the study is to investigate the extent of the presentation of integrated reporting as well as the provision of assurance of integrated reports by external auditors in Egypt.
The research issues under study are informed by the stakeholder and institutional perspectives.
Methodologically, we used the questionnaire instrument to collect data from external auditors registered on the Egyptian Financial Regulatory Authority (FRA).
In general, we found a limited provision of integrated reports as well as assurance of this kind of reports by Egyptian public companies.
This was mainly found to be ascribed to the non-obligation of local companies to issue integrated reports and to solicit external auditors to provide assurance of these reports, as well as the lack of professional standards and guidelines that empower accountants and auditors to do so.
The study has implications for local regulatory and business organizations –it directs their attention to the extant gap in the practice of integrated reporting in Egypt, and hence to the actions required by regulatory bodies to reap the awaited benefits of adopting integrated reporting as outlined in the literature.
American Psychological Association (APA)
Diab, Ahmad A.& Abd al-Azim, Samir I.. 2018. Assurance of integrated reports : an exploratory study from Egypt. Journal of Financial and Commercial Studies ،Vol. 28, no. 2, pp.40-68.
https://search.emarefa.net/detail/BIM-1142450
Modern Language Association (MLA)
Diab, Ahmad A.& Abd al-Azim, Samir I.. Assurance of integrated reports : an exploratory study from Egypt. Journal of Financial and Commercial Studies Vol. 28, no. 2 (2018), pp.40-68.
https://search.emarefa.net/detail/BIM-1142450
American Medical Association (AMA)
Diab, Ahmad A.& Abd al-Azim, Samir I.. Assurance of integrated reports : an exploratory study from Egypt. Journal of Financial and Commercial Studies . 2018. Vol. 28, no. 2, pp.40-68.
https://search.emarefa.net/detail/BIM-1142450
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1142450