Khaled Samaha

TL;DR: In this article, the extent of corporate governance voluntary disclosure and the impact of a comprehensive set of Corporate Governance attributes (board composition, board size, CEO duality, director ownership, blockholder ownership, and the existence of audit committee) was assessed.

TL;DR: In this paper, the authors apply meta-analysis to a sample of 64 empirical studies to identify potential moderators to the relationship between board, audit committee characteristics and voluntary disclosure, and find that, while board size, board composition and audit committee have a significant positive effect on voluntary disclosure and CEO duality has a significant negative impact.

TL;DR: In this paper, the authors examined the level and determinants of voluntary corporate disclosure in the annual reports of the largest 100 companies listed on the Egyptian stock exchange (EGX), and indicated that overall voluntary disclosure was low at just 13.43% with a large variation range.

TL;DR: In this article, the authors review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research.

TL;DR: In this paper, the impact of internal control quality (ICQ) on external audit delays as proxied by the auditor component of audit report lag (A-ARL) and the effect of the adoption of the Egyptian Standards on Auditing (ESA) on this relationship in the Egyptian context was examined.