دراسة و اختبار العلاقة بين مستوى تفعيل مكاتب المحاسبة لممارسات رأس المال البشرى و جودة التقارير المالية لعملاء المراجعة في بيئتي الأعمال و الممارسة المهنية في مصر

الملخص EN

The research aimed to study and test the relationship between the level of implementation by Audit Firms in Egypt for human capital practices and the quality of financial reports for audit clients.

This is by conducting an applied study in the Egyptian business environment and its professional practices, on a sample of companies listed in the Egyptian Stock market and its audit firms.

The research was based on a sample of (104) non-financial companies listed on the Egyptian Stock market, as well as a sample of (22) Audit Firms.

A checklist was used for the purpose of measuring the level of Audit Firms 'implementation of human capital practices.

Actual data contained in financial reports, and financial statements notes, were used for the purpose of measuring the quality of financial reports for clients of Audit Firms.

The research concluded that there is a practical evidence that the level of Audit firms 'implementation of human capital practices positively affects the quality of their clients' financial reports in the Egyptian practice environment