Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

نوع المستند : المقالة الأصلية

المؤلفون

كلية الاعمال - جامعة الاسكندرية

المستخلص

BRICS is known as one of the most important economic and political blocs in the twenty first century. It started in 2005 with three countries, which are Russia, India, and China. Later on, Brazil and South Africa joined the bloc to give it more strength. The objective of this research is to analyze the auditors’ perception of the consequences of Egypt’s membership of the BRICS bloc on their performance and the accounting and auditing profession in general. To fulfil the research objective, an overview of the history of the BRICS members, their strengths, challenges that they generate were highlighted. The consequences of Egypt’s membership of the BRICS bloc in general and on the accounting and auditing practices were analyzed. A checklist was designed to analyze the auditors’ perception of the consequences of this membership. A sample of MBA students and faculty members at the faculty of business, Alexandria University were selected to respond to the statements shown in the checklist. The research results revealed that participants are aware of the accounting and auditing consequences of Egypt’s membership of the BRICS bloc. Research results will be of interest of regulators, standards setters, auditors, Egyptian Stock Exchange, and researchers interested in the area of accounting and auditing and the effect of national and international factors on the accounting and auditing profession.

الكلمات الرئيسية

الموضوعات الرئيسية

مجلة الشروق للعلوم التجارية
المجلد 16، العدد 16.2 - الرقم المسلسل للعدد 16
عدد خاص الجزء الثاني
إبريل 2024
الصفحة 501-528

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