أثر التخصص الصناعي لمراقب الحسابات على العلاقة بين فترة بقائه و تقلبات أسعار الأسهم : دراسة تطبيقية على الشركات المقيدة في بورصة الأوراق المالية المصرية

الملخص EN

This paper aims to Study and examination the relationship between auditor tenure and the stock price volatility addition to examination the effect of the auditor's specialization in the industry as a moderating variable on relationship for the companies listed on the Egyptian stock exchange.

The sample include of 43 companies listed on the Egyptian Stock Exchange during the period from 2014 to 2018 was selected and two hypotheses were formulated and analyzed using simple and multivariate regression.

The results of the study indicate that the existence of a negative relationship between of auditor tenure and the volatilities of stock returns.

It also showed that the control variables include of the company size and the financial leverage and the result of the company's' operation in terms of profit or loss have a negative significant effect on stock price volatility except for the variable of financial leverage, It has a positive significant.

The results of the research also indicate that specialization as the moderating variable of the relationship between the auditor tenure and the stock price volatility was does not have effect on this relationship.