أثر الإلزام بالإفصاح عن اسم شريك المراجعة في تقرير مراقب الحسابات على قرار الاستثمار

الملخص EN

The research aims to Study and examine the effect of adding audit partner name in auditor report(Mandatory Disclosure of the Engagement Partner Name) according to the new modified international auditing standard ISA 700 (revised) on Investment decision In the Egyptian professional practice environment.

Depending on sample consist of 42 of the investors in listed companies in Egyptian Stock Exchange.

The theoretical aspect of the research shows that, there is an effect for Mandatory Disclosure of the Engagement Partner Name on Stakeholders decisions.

And Based on the experimental study the researcher has reached that, Mandatory Disclosure of the Engagement Partner Name doesn't has a positive Affects comparing with current Optional Disclosure on Investment decision In the Egyptian professional practice environment and results refused the research main hypotheses.