volume 31, issue 3, P269-289 2016
DOI: 10.1108/maj-08-2014-1084
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Hichem Khlif, Khaled Samaha

Abstract: Purpose – The purpose of this paper is to examine the association between audit committee activity, external auditor’s size and internal control quality (ICQ) in the Egyptian setting. It also explores how external auditor’s size moderates the relationship between audit committee activity and ICQ. Design/methodology/approach – To obtain relevant information about ICQ in Egypt, the authors conducted a survey among external …

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