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358976

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

Article

Last updated: 29 Dec 2024

Subjects

-

Tags

المحاسبة

Abstract

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.

DOI

10.21608/sjcs.2024.268321.1060

Keywords

BRICS, Egypt, Accounting and Auditing Profession

Authors

First Name

عبد الوهاب نصر

Last Name

على

MiddleName

-

Affiliation

كلية الاعمال - جامعة الاسكندرية

Email

abdelwahab.nasr@hotmail.com

City

-

Orcid

-

First Name

هبة الله عبد السلام محمود

Last Name

بدوى

MiddleName

-

Affiliation

كلية الاعمال - جامعة الاسكندرية

Email

heba782001@yahoo.com

City

-

Orcid

-

Volume

16

Article Issue

16.2

Related Issue

48280

Issue Date

2024-04-01

Receive Date

2024-02-06

Publish Date

2024-04-01

Page Start

501

Page End

528

Print ISSN

1687-8523

Online ISSN

2682-356X

Link

https://sjcs.journals.ekb.eg/article_358976.html

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https://sjcs.journals.ekb.eg/service?article_code=358976

Order

358,976

Type

المقالة الأصلية

Type Code

2,291

Publication Type

Journal

Publication Title

مجلة الشروق للعلوم التجارية

Publication Link

https://sjcs.journals.ekb.eg/

MainTitle

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

Details

Type

Article

Created At

29 Dec 2024