أثر أتعاب المراجعة والثقة الإدارية المفرطة على دقة رأى مراقب الحسابات بشأن الاستمرارية دليل من الشرکات المقيدة بالبورصة المصرية

عبدالله حسين يونس محمد
2021 الفکر المحاسبى  
Purpose: investigating the impact of the audit fees (paid and abnormal) and managerial overconfidence -individually -on the auditor's opinion accuracy regarding going concern, in addition to determining the moderate impact of the audit office reputation (size and industrial specialization) on those effect relationships, in Egypt. Design/Methodology: The research sample was 64 non-financial firms listed on the Egyptian Stock Exchange (EGX) for 5 years (2015: 2019), to investigate research
more » ... ate research hypotheses, based on the binary logistic regression model. An additional analysis and a sensitivity test were performed. Findings: it found an insignificant (a significant) positive and insignificant negative effect between auditor's opinion accuracy regarding going concern and audit fees (abnormal fees) and managerial overconfidence, respectively. And the difference (no difference) effect of audit fees (abnormal fees and managerial overconfience) depends on audit office size or its industrial specialization. By conducting the additional analysis, it found no effect (effect) for audit office size (its industrial specialization) as a control variable, on auditor's opinion accuracy regarding going concern. And by conducting a sensitivity test, it found similar results by using basic and alternative proxy to meaure auditor's opinion accuracy regarding going concern, reflecting the robustness of the results. Recommentions: Based on the previous findings, the research recommends that those in charge of the Egyptian auditing standards should keep pace with the amendments made to the International Auditing and Assurance Standards about the going concern, in order to increase the usefulness of the information contained in the financial reports. Originality/Value: The research tries to reduce the research gap in the accounting literature on the subject area of research. The findings of the research are expected to be of interest to managers, regulatory, investors, and audit offices.
doi:10.21608/atasu.2021.160035 fatcat:6uxnyp4lpfbmlhldtg3tmrm7xa