أثر خبرة مراقب الحسابات على العلاقة بين تبنى معايير التقرير المالي الدولية (IFRS)‎ و تأخر تقرير المراجعة : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

الملخص EN

The research aims at studying and testing the effect of the adoption of International Financial Reporting Standards (IFRS) on the audit report lag, and the role of auditor's experience as a moderating variable for this relation, applied on a sample of Egyptian companies listed on the Egyptian exchange from 2012 to 2018.

Using a group of statistical, the researcher found that the adoption of IFRS in Egypt in 2015 results in increasing the audit report lag comparing the period before the adoption of IFRS.

The auditor's experience had a significant effect on limiting the increase in audit report delay.

The increases in the audit report lag in the following two years after the adoption of IFRS are significantly less than the increase in the adoption year.

The researcher attributed this to auditor's learning and experience acquired by the familiarity of auditing financial statements based on IFRS.

The increase in the audit report lag after the adoption of IFRS was less in the companies audited by an auditor industry specialized.