THE PRACTICES BEHAVIOR AND RESPONSIBILITIES OF AUDIT COMMITTEES: A CASE STUDY FROM EGYPT
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Hegazy, Ahmed Mohamed Al Sadek (AUTH.) |
| المجلد/العدد: | مج17, ملحق |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2013
|
| الشهر: | أكتوبر |
| الصفحات: | 3 - 19 |
| ISSN: |
2356-8402 |
| رقم MD: | 664766 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
85
| LEADER | 01786nam a22001937a 4500 | ||
|---|---|---|---|
| 001 | 0061919 | ||
| 044 | |b مصر | ||
| 100 | |9 33688 |a Hegazy, Ahmed Mohamed Al Sadek |e AUTH. | ||
| 245 | |a THE PRACTICES BEHAVIOR AND RESPONSIBILITIES OF AUDIT COMMITTEES: |b A CASE STUDY FROM EGYPT | ||
| 260 | |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |c 2013 |g أكتوبر | ||
| 300 | |a 3 - 19 | ||
| 336 | |a بحوث ومقالات | ||
| 520 | |b We use content analysis technique to assess independence and behaviors of members of audit committees of a large Egyptian mortgage firm when expressing their views at meetings. This study fills the gap due to inaccessibility and confidentiality of the audit committees’ minutes. We measure contributions, frequency of words and phrases used in the meetings, and extent of follow-up actions by the Board. Gender equality, financial skills and knowledge, and willingness of members to participate at meetings are essential variables in determining the committees’ composition. We rely on completeness and accuracy, of the minutes. The findings have ramifications to regulators and policy makers on composition of independent audit committees and boards of directors in term of size, skills, background and gender equality, and willingness of members to participate and contribute toward an audit committee. | ||
| 653 | |a مراجعة الحسابات |a لجان المراجعة |a مراجعو الحسابات |a مصر | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 013 |f Al-Fikr Al-Muhasabī |l 991 |m مج17, ملحق |o 0541 |s الفكر المحاسبي |t Accounting Thought |v 017 |x 2356-8402 | ||
| 856 | |u 0541-017-991-013.pdf | ||
| 930 | |d y |p y |q y | ||
| 995 | |a EcoLink | ||
| 999 | |c 664766 |d 664766 | ||
عناصر مشابهة
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Auditor Change in the Kingdom of Saudi Arabia : The Case of its Effects on Auditor Independence and the Responsibility of Audit Committees
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Qualified Audit Opinions and Auditor Switching : A Case Study of Uk Listed Companies
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the business risk audit approach : international dissemination and the impact of a business orientation on auditors perceptions of risks
بواسطة: Al Nodel, Ali A. منشور: (2004) -
The Effectiveness of Audit Committees within Saudi Corporations : An Empirical Investigation
بواسطة: Al Moataz, Ehsan Saleh منشور: (2003)
