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The Effect of Abnormal Audit Fees on Audit Quality: The Moderating Role of Business Characteristics: Empirical Study on Egypt

المصدر: مجلة التجارة والتمويل
الناشر: جامعة طنطا - كلية التجارة
المؤلف الرئيسي: El-Feky, Mostafa Ibrahim (Author)
مؤلفين آخرين: Elbrashy, Ahmed Mahmoud Ahmed (Co-Author)
المجلد/العدد: ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2024
الشهر: مارس
الصفحات: 30 - 51
ISSN: 1110-4716
رقم MD: 1479516
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Abnormal Audit Fees | Audit Quality | Business Characteristics | Client Complexity | Audit Report Lag | Audit Rotation | Audit Committee Independence
رابط المحتوى:
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LEADER 02738nam a22002297a 4500
001 2222977
041 |a eng 
044 |b مصر 
100 |a El-Feky, Mostafa Ibrahim  |e Author  |9 738645 
245 |a The Effect of Abnormal Audit Fees on Audit Quality:  |b The Moderating Role of Business Characteristics: Empirical Study on Egypt 
260 |b جامعة طنطا - كلية التجارة  |c 2024  |g مارس 
300 |a 30 - 51 
336 |a بحوث ومقالات  |b Article 
520 |b  This study aims to analyse the relationship between the abnormal audit fees and the audit quality by including the moderating variables which are related to business characteristics such as client complexity, audit report lag, audit committee independence and audit rotation. Based on 225 firm year observations through the time period 2017 to 2021 the study revealed that abnormal audit fees have no effect on the audit quality, i.e. the mean of abnormal audit fees in this study close to zero so it will not has a great effect on the audit quality because the lowest value of the abnormal audit fees of my study sample. But the business characteristics may have great effects on the relationship between the abnormal audit fees and the audit quality, because the firm characteristics may lead to more effort so the abnormal audit fees in this case will be explained, hence the relationship between the abnormal audit fees and the audit quality can be moderated by the business characteristics. In this context, we found the interactions with the abnormal audit fees and both audit committee independence and audit rotation have positively significant effect on the relationship between the abnormal audit fees and audit quality, so those business characteristics that related to the audit committee independence and audit rotation can moderate the relationship between the abnormal audit fees and audit quality. In addition the other business characteristics which are related to client complexity and audit report lag have no effect on the relationship between the abnormal audit fees and audit quality. 
653 |a التدقيق المالي  |a التقارير المالية  |a الاقتصاد المصري 
692 |b Abnormal Audit Fees  |b Audit Quality  |b Business Characteristics  |b Client Complexity  |b Audit Report Lag  |b Audit Rotation  |b Audit Committee Independence 
700 |e Co-Author  |a Elbrashy, Ahmed Mahmoud Ahmed  |9 595629 
773 |4 الاقتصاد  |4 إدارة الأعمال  |6 Business  |6 Management  |c 029  |f Al-Tiǧāraẗ wa Al-Tamwīl  |l 001  |m ع1  |o 1025  |s مجلة التجارة والتمويل  |t Journal of Trade and Financing  |v 044  |x 1110-4716 
856 |u 1025-044-001-029.pdf 
930 |d y  |p y  |q n 
995 |a EcoLink 
999 |c 1479516  |d 1479516