Khaled Samaha

American University in Cairo

Assistant Professor

P.O. Box 2511

Cairo

Egypt

SCHOLARLY PAPERS

7

DOWNLOADS

374

SSRN CITATIONS
Rank 42,071

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Top 42,071

in Total Papers Citations

0

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Scholarly Papers (7)

1.

An Empirical Investigation of the Use of ISA 520 'Analytical Procedures' Among Big 4 versus Non-Big 4 Audit Firms in Egypt

Samaha, Khaled and Hegazy, Mohamed. An empirical investigation of the use of ISA 520 "analytical procedures" among big 4 versus non-big 4 audit firms in Egypt. Managerial Auditing Journal, 25(9), 882-911
Number of pages: 30 Posted: 18 Jun 2014
Khaled Samaha and Mohamed A. Hegazy
American University in Cairo and Department of Accounting, The American University in Cairo
Downloads 246 (124,348)
Citation 1

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Auditing, Audit process, International standards on auditing, ISA 520, Analytical Procedures, Audit effectiveness, Audit efficiency, Egypt

2.

Internal Control Quality, Disclosure and Cost of Equity Capital: The Case of an Unregulated Market

Number of pages: 28 Posted: 28 Oct 2017
Hichem Khlif, Khaled Samaha and Mark T. Soliman
University of Monastir - EAS - FSEG Mahdia, Université de Monastir, American University in Cairo and University of Southern California - Marshall School of Business
Downloads 128 (222,228)

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Cost of equity capital, ICQ, Voluntary disclosure, Egypt

3.

Internal Control Quality, Voluntary Disclosure, and Cost of Equity Capital: The Case of an Unregulated Market

International Journal of Auditing, Vol. 23, Issue 1, pp. 144-160, 2019
Number of pages: 17 Posted: 20 Feb 2019
Hichem Khlif, Khaled Samaha and Mark Soliman
University of Monastir - EAS - FSEG Mahdia, Université de Monastir, American University in Cairo and University of Southern California
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cost of equity capital, Egypt, ICQ, voluntary disclosure

4.

Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange

International Journal of Auditing, Vol. 18, Issue 2, pp. 139-154, 2014
Number of pages: 16 Posted: 12 Jun 2014
Hichem Khlif and Khaled Samaha
University of Monastir - EAS - FSEG Mahdia, Université de Monastir and American University in Cairo
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Citation 1
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Audit practice, external audit delays, internal control quality, Egyptian Standards on Auditing (ESA), Egypt

5.

Strengthen Co-Operation Strategies Needed to Enhance Compliance with International Accounting Standards in a National Context: A Review of Attitudes of Egyptian Experts

Posted: 19 Mar 2008 Last Revised: 25 May 2008
American University in Cairo, University of Manchester - Division of Accounting and Finance, The American University in Cairo and University of North Texas - Department of Accounting

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Egyptian accounting standards, International accounting standards, Emerging capital markets, Egypt, compliance, Enforcement, profession, Education and Training, Tax conflicts, corporate governance

6.

Compliance with International Accounting Standards in a National Context: Some Empirical Evidence from the Cairo & Alexandria Stock Exchange

Afro Asian Journal of Finance & Accounting, Vol. 1, No. 1, 2008
Posted: 11 Mar 2008
Khaled Samaha and Pamela Stapleton
American University in Cairo and University of Manchester - Division of Accounting and Finance

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Egyptian accounting standards, International accounting standards, Emerging capital markets, Egypt, de facto compliance, Enforcement, Education and Training, Tax conflicts, de jure convergence

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International financial reporting standards, Egypt, developing countries, Positive accounting theory