أثر ضغوط العميل و تصعيد إلتزام المراجع بالأحكام السابقة على الحكم المهني للمراجع بالتطبيق على البيئة المصرية : دراسة تجريبية

الملخص EN

the effects of client pressure and escalation of commitment of previous auditor professional judgments on auditor's professional judgment applied to a sample of 64 auditors who belong to audit offices in the Arab Republic of Egypt with experience 5 years or higher after the enrollment in the Association of Accountants And Egyptian Auditors.

The researcher used a factorial (2×2), within subjects design for making an experimental manipulation for client pressure as an independent variable divided to: explicit pressure / implicit pressure, and the level of auditor commitment of previous judgments as an independent variable divided to a high level of commitment / a low level of commitment.

The results indicate that there is no significance effect of client pressure on auditor judgment measured by of financial statements of the client.

On the other hand, there is a strong significance effect of auditor commitment towards previous judgments on the size of adjustments determined by the auditor to the client financial statements as the auditor escalate his commitment towards previous judgments.

In addition, there is no significance effect of demographic variables (professionalrank, experience and offiliation with an international audit firm) on the amount of adjustments determined on financial statements of Client Company.