The Impact of Client Characteristics on the Selection of the Audit Firm: An Empirical Study on the Egyptian Listed Companies
| المصدر: | مجلة التجارة والتمويل |
|---|---|
| الناشر: | جامعة طنطا - كلية التجارة |
| المؤلف الرئيسي: | El Madbouly, Dalia Muhammed Khairy (Author) |
| المجلد/العدد: | ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | سبتمبر |
| الصفحات: | 49 - 98 |
| DOI: |
10.21608/CAF.2015.127780 |
| ISSN: |
1110-4716 |
| رقم MD: | 973594 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Client Characteristics | Auditor Choice | Audit Quality | Big Four | Egypt
|
| رابط المحتوى: |
عدد مرات التحميل
8
| المستخلص: |
Auditor selection can be regarded as a matter of audit quality. This Research aims to identify the factors which affect the choice of the Audit Firm in case of an emerging capital market as Egypt. It provides empirical evidence on the association between the Audit Firm selection and their client firms’ characteristics based on a sample of 101 firms listed in the Egyptian Stock of Exchange for the year ended 2013. Our findings indicate that certain firm’s characteristics affect the choice of the Audit Firm. Actually, Firms’ Size, Profitability, Foreign shareholdings, and the existence of a Foreign Board Member have significant positive influences on the selection of the Audit Firm. On contrast, firms’ leverage, age, and ownership concentration are found to be non- significant to firm’s choice of the external auditor in case of Egypt. |
|---|---|
| ISSN: |
1110-4716 |
عناصر مشابهة
-
The Impact of Corporate Governance, Firm Characteristics on Voluntary Electronic Social Media Disclosure during the COVID 19 Global Crisis: An Empirical Study on Listed Firms in the Egyptian Stock of Exchange
بواسطة: El Madbouly, Dalia Muhammed Khairy منشور: (2022) -
The Determinants of the Related Party Transactions’ Occurrence: An Empirical Study on Firms Listed in the Egyptian Stock Exchange
بواسطة: El Madbouly, Dalia Muhammed Khairy منشور: (2020) -
The Usefulness of Comprehensive Income to Investors Compared to the Net Income: An Empirical Study on listed Firms in the Egyptian Stock of Exchange
بواسطة: El Madbouly, Dalia Muhammed Khairy منشور: (2019) -
Factors Affecting the Sustainable Growth Rate and its Impact on Firm Value: Empirical Evidence from the Egyptian Stock Exchange
بواسطة: El Madbouly, Dalia Muhammed Khairy منشور: (2022) -
The Impact of Low Audit Fees on Audit Quality and Auditor Independence: Empirical Study for Jordanian Audit Firms
بواسطة: الراميني، وليد مأمون فلاح منشور: (2022)
