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This work aims to prepare and characterize of protective anticorrosion phosphate-doped polyaniline (PANI) nanocomposite coatings for stainless steel (SS) in chloride solution.

PANI composite coatings were electrodeposited from aqueous sulfuric acid solution containing monomer and Al₂O₃ nanoparticles using cyclic voltammetry technique. Doping by phosphate was done by aging the coated steels for different periods (1–168 h) in phosphate solution. The polymer film composite was investigated by Fourier-transform infrared spectroscopy and scanning electron microscopy techniques. Potential-time, anodic polarization and electrochemical impedance spectroscopy were used to study the protection efficiency of the coatings.

The Al₂O₃ nanoparticles were incorporated into the deposited PANI layer but they decreased the deposition of polymer. The nanoparticles and the phosphate anions enhanced the protective PANI layer for passivation and protection of SS in the chloride solution.

The replacement of counter anions by phosphate ions improved significantly the PANI and its nanocomposite as protective coating of SS in chloride solution.

Sodium oleic sulfonate (SOS), polyoxyethylene (20) sorbitan monooleate (Tween 80 or T₈₀) and their mixtures have been studied as acid corrosion inhibitors for mild steel in 1M HCl using adsorption and gravimetric techniques. All the data reveal that the compounds act as inhibitors in the acid environment. The adsorption and inhibition efficiency are discussed as a function of the concentration and the nature of mixing the two surfactants. T₈₀ + α_SOS mixtures show a better inhibition effect than SOS + α_T80, that increases with the value of α_SOS. The interaction and synergism of the investigated mixtures are studied by calculating the interaction parameters (β) and the degree of synergism (S) from surface tension‐concentration and corrosion data. The degree of synergism for T₈₀ + α_SOS is higher than that of SOS + α_T80. This is believed to be due to the presence of the small amount of the co‐surfactant SOS which serves as an anchor molecule for the nonionic molecules.

The purpose of this paper is to introduce the problem of the lack of auditor independence in the Egyptian context, how it might affect the audit quality, through assessing reasons behind the voluntary switching of auditors, whether this switch is in the side of improving audit quality or not and the suggestion of the mandatory auditor rotation as a solution to such a problem.

The paper's findings are based on a survey analysis. The survey is done through a questionnaire created by the researcher (author) from the literature and distributed among audit practitioners from the Big Four audit firms operating in Egypt.

The problem of lack of auditor independence exists in Egypt due to many reasons. The main reason is the poor structure of corporations of being closely held. It was also found that the voluntary switching of auditors are for purposes improving the quality; from these reasons is the search of more reputable auditors and timelier audit opinions. Finally auditor rotation was suggested by the practitioners in order to overcome the problems of lack of independence and that the mandatory firm rotation is suggested instead of the mandatory partner rotation.

The mandatory audit firm rotation in different countries had some positive effect on audit quality. The application of mandatory rotation in the Egyptian context where there the problem of the lack of auditor independence is really clear is suggested so as to overcome the consequences of the independence problem and improve the audit quality.

This research work tries to dig more into the Egyptian context as a developing country regarding the threats to the auditing professionals in terms of the causes that might be impairing their independence as well as assessing the applicability of the mandatory rotation practice in Egypt.

This paper aims to examine the effect of religiosity on the degree of auditor independence given the significance of symbolic gestures constructed by client economic conditions in different situations before and after considering the degree of auditors’ moral development.

The paper uses an experimental design based on running mixed factorial analysis of variance (SPANOVA) using mainly repeated measures GLM to test the interaction effects between (and within) variables on auditor independence.

The main findings indicate that there is a significant interactional effect between the degree of moral development and intrinsic religiosity on the degree of auditor independence, given the stimulating effect of the client’s economic gestures/conditions.

The Egyptian economy is growing and ensuring that auditor independence is paramount to sustaining the local, as well as foreign investors’ interest. Hence, this study is very important in highlighting factors that might lead to some impairment of auditors’ independence.

To the best of the authors’ knowledge, this study is the first to test the interactional effect between the religious orientation rather than religious affiliation and moral development on the degree of auditor independence, such a relationship has not been tested before in the literature. Additionally and most importantly, it uses statistical measurement through its experimental design, as there is a lack of studies in terms of auditor independence in Egypt. The existing literature follows the perceptional assessment rather than the real measurement of the degree of auditor independence.

This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic contexts that underlie the processes of setting the Egyptian Financial Accounting Regulations (EFAR) in a harmony with International Accounting Standards (IASs).

The paper is based on in‐depth interviews and an analysis of documents. It relies on Habermas' notions of society's lifeworld, institutional steering mechanisms and systems in order to link the changes in EFAR to the changes in the wider social, political and economic contexts wherein organizations operate. The paper also explores the role of EFAR, as “regulative” or “constitutive” steering mechanisms, throughout two longitudinal episodes; starting with the beginning of socialism and extending to liberalism.

The paper finds that the EFAR have had a constitutive tendency during the Egyptian transformation towards a market‐based economy. Although there are remarkable changes in political philosophy in Egypt, the regulators' motivations and the processes of the accountancy profession that mobilized the formulation of EFAR in harmony with IASs, those regulations were acted upon to constitute organizational members' values, norms and knowledge in order to overcome the persistence of the socialist accounting practices. The regulations were also aimed at enhancing professional conduct and, at same time, increasing organizational members' adherence to the processes of privatization as a part of a wider movement towards transparency, democracy, full disclosure and liberalisation.

The paper emphasises the interface between a macro social transformation and micro organizational responses in order to understand the role of EFAR. However, it does not stress how the actual implementation of those regulations is implicated at a micro organizational change level. Furthermore, the paper covers a timeframe – 1952 to 2000 – that extends from the start of socialism extending to liberalism. Although the IASs are now known as International Financial Reporting Standards (IFRS), the paper covers a period in which such IFRS were not applicable in Egypt.

The paper contributes to the understanding of the social, political as well as economic role(s) of financial accounting regulations in a transitional country during that country's transformation towards the market economy.

The purpose of this paper is to present the results of some corrosion inhibition studies of brass in 3N HNO3 by gemini surfactants.

Gemini surfactants namely: N‐trimethyl butane‐diyl‐1,2‐ethane‐bis‐ammonium bromide (BEAB), N‐hexane‐diyl‐1,2‐ethane‐bis‐ammonium bromide (HEAB), N‐dodecane‐diyl‐1,2‐ethane‐bis‐ammonium bromide (DDEAB) and N‐hexadecane‐diyl‐1,2‐ethane‐bis‐ammonium bromide (HDEAB) were synthesized in the laboratory and their influence has been investigated for controlling the dissolution of brass in 3N HNO3. Weight loss, potentiodynamic polarization and electrochemical impedance have been employed for the study. Weight loss experiments were performed as per standard method (ASTM, 1987). Potentiodynamic polarization studies were carried out using EG&G PARC potentiostat/galvanostat (model 173), universal programmer (model 175) and X‐Y recorder (model RE 0089) and impedance measurements were carried out with an EG&G PAR (model 5301 A) lock‐in‐amplifier, using an IBM computer.

The inhibition efficiency for all the gemini surfactants increases with increase in concentrations. The maximum inhibition efficiency of each inhibitor was achieved at 250 ppm concentration. The inhibition efficiency of all the inhibitors decreases on increasing the temperature from 30 to 50°C. The results of potentiodynamic polarization studies revealed that all the compounds were mixed type inhibitors and inhibit the corrosion of brass by blocking the active sites of the metal. The adsorption of the compounds on brass surface in 3N HNO3 has been found to obey the Langmuir adsorption isotherm.

The paper provides information regarding corrosion inhibition of brass in 3N HNO3, the mechanism of the inhibition on the basis of molecular structures of the inhibitors, activation energy and free energy of adsorption.

The purpose of this paper is to develop an eco-friendly corrosion inhibitor for mild steel in 1 M HCl.

A pharmaceutical drug acetyl G was investigated for its corrosion inhibition efficiency using weight loss method, potentiodynamic polarisation and electrochemical impedance spectroscopy.

The inhibition efficiency increased with increase in inhibitor concentration. Results from polarisation studies revealed mixed type of inhibition. Impedance studies, scanning electron microscopy and Fourier transform spectroscopy confirm the adsorption of inhibitor on the mild steel surface.

The drug acetyl G has sulphur and nitrogen atoms which effectively block the corrosion of mild steel and is non-toxic and has good inhibition efficiency.

This method provides an excellent, non-toxic and cost-effective material as a corrosion inhibitor for mild steel in acid medium.

Application of this drug as a corrosion inhibitor has not been reported yet in the literature. Replacing the organic inhibitors, this green inhibitor shows excellent inhibition efficiency. This is adsorbed excellently on the mild steel surface due to the presence of long chain and hetero atoms. Thus, the drug retards the corrosion reaction.

This paper aims to explore the perceptions of external auditors’ on the motivations behind management fraud, which could increase the likelihood of detecting financial reporting fraud.

Mixed research methods, namely, an online questionnaire and semi-structured interviews, were used for data collection from external auditors in Egypt.

The findings revealed that the desire to get remuneration or bonuses and the need to secure financing are the most common motivations behind management fraud in Egypt. The current study also found other motivations behind management fraud that could be more specific to the Egyptian context.

Gaining access to small- and medium-size audit firms, in particular, was very difficult. This study did not use factor analysis to determine whether differences exist among the motives/factors, which should be the focus of future studies.

This study was the first to provide empirical evidence on the motivations behind management fraud in the context of a developing nation such as Egypt. The findings of this study could be important for Egyptian regulators and external auditors who wish to reduce fraud risks in their own country. The findings could also help external auditors across the globe in recognising the signs that can trigger management motivations to engage in financial reporting fraud, which in turn could increase the likelihood of detecting financial reporting fraud.

This study was the first to provide empirical evidence on the motivations behind management fraud in the context of a developing nation such as Egypt. The findings of this study could be important for Egyptian regulators and external auditors who wish to reduce fraud risks in their own country. The findings could also help external auditors across the globe in recognising the signs that can trigger management motivations to engage in financial reporting fraud, which in turn could increase the likelihood of detecting financial reporting fraud.