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The Impact of Strategic Alliances of Accounting Firms on the Audit Quality and Audit Risk Reduction in Egypt: An Applied Study
| المصدر: | مجلة الدراسات والبحوث المحاسبية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة - قسم المحاسبة |
| المؤلف الرئيسي: | Ahmed, Tarek Abd El-Azeem (Author) |
| مؤلفين آخرين: | Al- Abbady, Mustafa Rashed (Co-Author) , El-Esawy, Amal Kamal Mohammed (Co-Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2022
|
| الشهر: | ديسمبر |
| الصفحات: | 613 - 643 |
| ISSN: |
2682-1915 |
| رقم MD: | 1405675 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Strategic Alliances | Audit Quality | Audit Risk
|
| رابط المحتوى: |
عدد مرات التحميل
17
| المستخلص: |
Purpose: The research purpose is to "Investigate the impact of the participation of Egyptian accounting firms in strategic alliances on the audit quality and audit risk reduction in Egypt. Design/Methodology: The research depends on a sample of listed joint stock companies in the Egyptian Stock Exchange during the years 2018, 2019 and 2020 using content analysis method of the annual financia! reports, company's website and/or information available with the Egyptian Stock Exchange website. The research measured the impact of accounting firms strategic alliances on improving the audit quality for a sample of listed joint stock companies in the Egyptian Stock Exchange (EGX100) during the years 2018, 2019 and 2020, and measured the impact of accounting firms strategic alliances on the audit risk reduction of some of listed joint stock companies in the Egyptian Stock Exchange (EGX100) during the years 2018, 2019 and 2020. Value: This research contributes to the existing research in several ways, first it contributes to filling the gap in the existing literature on the topic of accounting firms strategic alliances by providing a comprehensive and longitudinal study on actual cases in Egypt; such as KPMG Hazem Hassan and EY Ernst & Young in Egypt. Second this research enhances the understanding of many factors regarding the advantages of the accounting firms strategic alliances which are proved to be determinants to the professional performance quality in Egypt by highlighting their effect on the overall audit quality. Finally, the examination of one of the consequence of the accounting firms strategic alliances on the audit risk reduction |
|---|---|
| ISSN: |
2682-1915 |
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