According to the recent demand from stakeholders for improving the audit report message, which reflects their desire to more understanding about the audit process and judgment for narrowing the information gap and increasing the reliability of audit report. Most studies emphasized on the final result of audit quality instead of its drivers and inputs which represented in a series of auditor judgments and decisions.The current research examines the effect of auditor`s firm solvency on key audit matters judgment quality in accordance with ISA 701, in addition to identify whether this relation is affected by moderating variables; auditor experience, continued professional education, audit firm size and registration in Financial Regulatory Authority individually and as a whole, based on a sample from audit firms in Egypt. The researchers found out that, as expected, there is positive and significant relation between the auditor`s firm solvency and key audit matters judgment quality, surprisingly there is not any significant interactive effect of the moderating variables on the main relation of research. Overall, the results suggest that it is necessary to emphasize on determinants of professional judgment quality in respect of both auditors and their firms in developing countries such as Egypt.
The main aim of the study is to study and examine the stakeholders' perception in respect to the effect of alternative accounting bases (cash basis and accrual basis) on the quality of accounting information in the Egyptian governmental Universities. To test the research hypotheses, the study adopted a field experiment approach on a sample of 104 academic accounting staff and their assistances in Damanhur, Alex and Banyswaif universities. The researcher developed two cases related to these two accounting bases and divided the sample into two independent groups which the first group associated with the case of cash basis, whereas the second group associated with the case of accrual basis to test the perception of the participants in each case to the effect of each accounting basis on the quality of accounting information, respectively. Overall results indicate the accrual basis more positively affect the accounting information quality than the cash basis in the 1.
This research aims to study and test the impact of financial distress on Management's Opportunistic Behavior in income tax accounts and how different this influential relationship according to Firms' operational characteristics and Perceived audit quality. An empirical study on non-financial Egyptian Listed Firms from 2007 to 2016 was used. The results support a negative effect of financial distress on Opportunistic Behavior, and significant differences in the relationship according to Leverage, Corporate Governance and Perceived audit quality, but the results don't support significant differences according to Firm size and current financial statements' Opportunistic Behavior.
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