قياس أثر زيادة حجم التقارير المالية و انخفاض قابليتها للقراءة على أتعاب المراجعة : دراسة تطبيقية على الشركات المدرجة بالمؤشر المصري EGX100

الملخص EN

The main objective of this study is to measure the effect of increasing financial reports Size and decreasing readability on audit Fees in egyptian business establishments.

In order to achieve this goal, the researcher examined a sample of corporations listed on the egyptian Stock exchange that reached 65 corporations listed on the Index EGX100 during the period from 2015 to 2019 (325 views).

The researcher analyzed the data using the linear regression model, and the results showed that there is an effect significant increase in financial reports Size and decreasing readability of the audit fees.