Internal control quality, voluntary disclosure, and cost of equity capital: The case of an unregulated market-Reference-Cited by-同舟云学术

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Internal control quality, voluntary disclosure, and cost of equity capital: The case of an unregulated market

Published:2019-02-14 Issue:1 Volume:23 Page:144-160
ISSN:1090-6738
Container-title:International Journal of Auditing
language:en
Short-container-title:Int J Audit

Author:

Khlif Hichem¹^ORCID,Samaha Khaled²,Soliman Mark³

Affiliation:

1. Accounting, Faculty of Economics and Management of Sfax; University of Sfax; Sfax Tunisia

2. Accounting; American University of Cairo; Cairo Egypt

3. Accounting, Marshall School of Business; University of Southern California; Los Angeles California USA

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/ijau.12151/fullpdf

Reference56 articles.

1. Preliminary evidence on the relationship between corporate governance attributes and audit committee functionality in Egypt: Beyond checking the box;Abdel-Meguid;Corporate Governance,2014

2. Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt;Afify;Journal of Applied Accounting Research,2009

3. Internal control information disclosure and corporate governance: Evidence from an emerging market;Agyei-Mensah;Corporate Governance,2016

4. Pecking order and market timing theory in emerging markets: The case of Egyptian firms;Allini;Research in International Business and Finance,2018

5. The effect of SOX internal control deficiencies on firm risk and cost of equity;Ashbaugh-Skaife;Journal of Accounting Research,2009

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