اختيار مراقب الحسابات كمتغير وسيط في العلاقة بين طبيعة و تركز الملكية و التحفظ المحاسبي : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

الملخص EN

The research aims mainly to study the influence of ownership nature and concentration on the choice of the auditor.

Also, to study the effect of this choice on the accounting conservatism on the financial reports.

To achieve this objective, an empirical study was conducted on a sample of 149 companies listed on the Egyptian Stock Exchange over 3 years during the period of (2016 to 2018) to include 447 company observations in the study sample.

The research's findings show that: – There is statistically significant difference between family firms and non-family firms in the choice of the auditor.

Non-family firms are more likely to hire an auditor from the Big 10 audit offices, while family firms tend to hire an auditor from offices that do not belong to the Big 10.

– There is a negative effect of family ownership concentration on the choice of the auditor from the Big 10.

Where, the increase in family ownership reduces the likelihood of hiring a Big 10 auditor. – There is statistically significant positive effect of both the firm size and the rate of return on assets on the choice of the auditor from amongst the Big 10.

– There is statistically significant positive effect between the choice of the auditor and the accounting conservation on the financial reports.

_ The choice of the auditor is partial mediator between family ownership concentration and the accounting conservation on the financial reports.