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Ifrs Compliance and Audit Quality in Developing Countries: The Case of Income Tax Accounting in Egypt
16 references·2 citing·48 second hop
Ifrs Compliance and Audit Quality in Developing Countries: The Case of Income Tax Accounting in Egypt (2014)Ifrs Compliance and Audit Quality in Deve…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Auditors' Governance Function…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Audit Firm Industry Specialization and Client Disclosure Quality (2004)Audit Firm Industry Specializ…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Firm‐level Disclosures and th…Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Infrastructure Requirements f…Financial accounting information and corporate governance (2001)Financial accounting informat…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Impact of Culture, Market Forces, and Legal System on Financial Disclosures (2000)Impact of Culture, Market For…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Inter…Auditor size and audit quality (1981)Auditor size and audit qualityThe impact of financial instruments disclosures on the cost of equity capital (2021)The impact of financial instr…The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter? (2020)The impact of audit committee…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Performance matched discretionary accrual measures (2005)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? 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Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)An Empirical Evaluation of Accounting Income Numbers (1968)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Corporate governance in emerging markets: A survey (2012)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Corporate Governance in China: A Survey (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)What Determines Corporate Transparency? (2004)How does financial reporting quality relate to investment efficiency? (2009)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)The weirdest people in the world? (2010)
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References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 2004Audit Firm Industry Specialization and Client Disclosure Quality537 cited
  • 2000Impact of Culture, Market Forces, and Legal System on Financial Disclosures519 cited
  • 2003

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Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin
507 cited
  • 2007Auditors' Governance Functions and Legal Environments: An International Investigation*489 cited
  • Cited by

    • 2020The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?21 cited
    • 2021The impact of financial instruments disclosures on the cost of equity capital20 cited