The determinants of corporate internet reporting in Egypt:an exploratory analysis

Purpose: The purpose of this paper is to provide exploratory evidence about the use of the internet for disclosure purposes by non-financial companies listed on the Egyptian Exchange – and influences thereon – at two points in time: 2010 and 2011. Selection of these periods permits direct investigation of the extent to which the disruption caused by the popular uprising in early 2011 impacted on practice.Design/methodology/approach: The sample comprises all of the 172 non-financial listed companies at the end of 2010. A disclosure index was developed to evaluate the content of the investigated websites in 2010 and 2011. Univariate and multivariate analysis is used to examine the cross-sectional determinants of disclosure both in total and in terms of three specific content categories.Findings: The study reveals that 40.7 and 42.7 per cent of the sample companies provided some form of financial information via their websites in 2010 and 2011, respectively (i.e. pre and post the Spring 2011 political revolution). The results of the multivariate analysis indicate consistency across the two years in terms of total score determinants, but some variation in the disaggregated evidence.Originality/value: This study indicates that Egyptian firms have started embracing the power of the internet as a disclosure channel, but the extent of these practices is still limited, with great variations evident amongst the sampled companies in this regard. Encouragingly, the disruption caused by the political upheaval in 2011 appears not to have caused reduction in the propensity to provide online disclosures

Pervasive skills development for aspirant chartered accountants : academic versus training programmes

Abstract: Changes in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qualification models. Likewise, in 2008, the South African Institute of Chartered Accountants developed a Competency Framework where aspirant CAs are now assessed on both technical and pervasive skills en route to qualifying as CAs, the latter being the focus of this article. The article aims to ascertain the views of aspirant CAs on the effectiveness of academic and training programmes en route to qualifying as a CA. It also seeks additional vehicles to improve the delivery of pervasive skills during qualification. This research uses empirical data in the form of a questionnaire with both open and closed response options. The study reveals that both programmes are critical to the success of qualifying as a CA, but further emphasis is required in developing pervasive skills for both programmes. The findings also demonstrate the importance of using methods such as cases, mentorship programmes and internship programmes in equipping candidates with pervasive skills. The use of separate modules to develop pervasive skills during both programmes was also strongly supported by the majority of aspirant CAs

Audit implications of EDI; Auditing procedure study;

https://egrove.olemiss.edu/aicpa_guides/1035/thumbnail.jp

Audit of inventories : a joint study; Auditing procedure study;

https://egrove.olemiss.edu/aicpa_guides/1036/thumbnail.jp

Audit implications of electronic document management; Auditing procedure study;

https://egrove.olemiss.edu/aicpa_guides/1034/thumbnail.jp

Independent auditor\u27s consideration of the work of internal auditors : a joint study; Auditing procedure study;

https://egrove.olemiss.edu/aicpa_guides/1045/thumbnail.jp

AICPA/CICA WebTrust program : business practices/transaction integrity principle and criteria, January 1, 2001, Version 3.0

https://egrove.olemiss.edu/aicpa_prof/1489/thumbnail.jp

WebTrust program : availability principle and criteria, Version 3.0, January 1, 2001

https://egrove.olemiss.edu/aicpa_prof/1498/thumbnail.jp

WebTrust principles and criteria for business-to-consumer electronic commerce, Version 2.0, October 15, 1999

https://egrove.olemiss.edu/aicpa_prof/1500/thumbnail.jp

WebTrust principles and criteria for business-to-consumer electronic commerce, Version 1.1, June 1999

https://egrove.olemiss.edu/aicpa_prof/1501/thumbnail.jp