دراسة و اختبار العلاقة بين جودة المراجعة الخارجية و إعادة إصدار القوائم المالية في الشركات غير المالية المقيدة بالبورصة المصرية

الملخص EN

The Research aims to study and test the effect of Audit Quality on Financial Restatement in a sample of non-financial Companies listed in the Egyptian Stock Exchange (EGX) during period from 2010 to 2016.

The results of Fundamental Analysis concluded there is a negative and significant relation between Audit Quality and Financial Restatement for the Egyptian companies, in addition to the positive and significant relation for the Leverage and Return On Assets ratios as a controlling variable with Financial Restatement, while non-significant positive relation with the company size.

Based on the Additional Analysis, the Study found Increase in R² of the regression model after including Company Growth as an additional control variable.

Also a positive and significant between Financial Restatement and company growth.

Finally, regarding Sensitivity Analysis test the study found, the main measure for the Audit Quality variable used in the fundamental analysis is favorable after change the measurement method to be Market to Book Ratio of Owners Equity instead of the binary measure.