أثر الخصائص التشغيلية للشركات على الجودة المدركة للمراجعة الخارجية : دراسة تطبيقية على عينة من الشركات غير المالية المقيدة بالبورصة المصرية في الفترة من 2016-2017

الملخص EN

The primary objective of this research is to investigate the relation between the operational characteristics of the companies (company size company leverage Institutional ownership) and perceived quality of the external audit (measured by auditor's industrial specialization).

Additionally, the research examines how this relation is influenced by company's profitability and accounting conservatism as moderating variables.

to achieve the aim of the research an empirical study was conducted on a sample of firms listed in the Egyptian stock exchange between 2016 and 2017.

The theoretical study shows that the operational characteristics of the companies (company size leverage – Institutional ownership) have a positive effect on perceived quality of audit.

Moreover, the empirical study shows that the operational characteristics of the companies (company size –leverage Institutional ownership) have a significant positive effect on the perceived quality of audit (whether by auditor's industrial specialization, or auditor size) of the Egyptian firms.

The research also reveals an insignificant effect of the company's profitability as a moderating variable on this relation.

Finally the accounting conservatism has an insignificant effect on the relationship between the operational characteristics of the companies (Except Institutional ownership) and the perceived quality of audit.