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|a ara
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|b مصر
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|a حافظ، سماح طارق أحمد
|g Hafez, Samah Tarek Ahmed
|q Hafez, Samah Tareq Ahmed
|e مؤلف
|9 207039
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| 245 |
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|a العلاقة بين الممارسات المحاسبية المتحفظة والمراجعة المشتركة فى ضوء جودة المراجعة بالتطبيق على الشركات المساهمة المقيدة فى البورصة المصرية
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|b جامعة المنصورة - كلية التجارة
|c 2015
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|a 143 - 205
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|a بحوث ومقالات
|b Article
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|b The degree of accounting conservatism in the financial statements was increasing after a global financial crisis happened. Several studies addressed the accounting conservatism and its relationship with many variables such as audit quality. Also, the importance of joint audits increased in recent studies due to European Commission Green Paper in 2010. This study uses Data of 50 companies listed on the Egypt Stock Exchange for the period from 2008- 2013. The study has tested the impact of auditing quality characteristics (company size, audit firm size, the specialty in client's industry -audit committee - leverage ) on the choosing of the accounting conservatism practices, it has also tested the impact of these characteristics on applying joint audit in the chosen companies, finally it has tested the impact of joint audit on accounting conservatism. Using stepwise regression to test the first and second hypothesis, and the simple linear regression to test the third hypothesis, the study found the significant impact of some auditing quality characteristics as (audit size, company size and the specialty in client's industry) on the choosing accounting conservatism practices. It found the significant impact of some auditing quality characteristics as (audit committee, company size and audit firm size) on applying joint audit. Finally, it found the significant impact of Joint audit on choosing accounting conservatism.
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|a مراجعة الحسابات
|a الممارسات المحاسبية المتحفظة
|a المراجعة المشتركة
|a جودة المراجعة
|a الشركات المساهمة
|a البورصة المصرية
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| 692 |
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|b Accounting Conservatism
|b Joint Audit
|b Audit Quality
|b Characteristics
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 004
|e The Egyptian Journal for Commercial Studies
|l 004
|m مج39, ع4
|o 0460
|s المجلة المصرية للدراسات التجارية
|v 039
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| 856 |
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|u 0460-039-004-004.pdf
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|d y
|p y
|q n
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|a EcoLink
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|c 775559
|d 775559
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