The Effect of Audit Client Assets Tangibility on Audit Risk: An Empirical Study on Nonfinancial Firms Listed on the EGX

Abstract

Purpose -The objective of this research is to study and examine the association between the audit risk assessment and the degree of audit client assets tangibility. Additionally, it investigates the moderating influence of the audit firm's reputation on the aforementioned relationship.Design/Methodology -The underlying research hypotheses are tested using a sample of 90 nonfinancial firms listed on the Egyptian Stock Exchange (EGX), resulting in a total of 270 firm-year observations throughout 2017-2019, and using simple and multiple regressions.