قياس تأثير العلاقة بين معدل دوران شريك المراجعة و أتعاب المراجعة علي جودة التقارير المالية : دراسة تطبيقية

الملخص EN

The objective of the current research is the effect of the relationship between audit partner rotation and audit fees on the quality of financial reports, and it dealt with clarification of the audit partners' rotation policy and the reasons for requiring its application knowing the determinants of audit fees and then measuring the effect of the relationship between audit partner rotation and audit fees on the quality of financial reports, and the study sample was taken from the community represented by all companies listed in the Egyptian Stock Exchange during the time period from 2014- 2020.

and the researcher chose this time period to represent the period under current study for two reasons, first: To overcome the period of political crises that the country was exposed to in 2013, second: The Compatibility of the measurement tools with the sample of the study used, since the rotation period of the audit partner is it should be with in a period of five years, and the research concluded that there is a direct statistically significant effect the difference between audit fees and the audit partner's rotation rate on the quality of financial reports, an increase in the interaction between auditor fees and audit partner turnover contributes to increasing the quality of reports.

In this regard, despite the existence of a negative relationship between fees and the quality of financial reports, it is once the review partner's rotation rate is entered as a rate that contributes to modifying the relationship between them from negative to positive, this is the audit partner's rotation can be exploited as a main means to reduce the negative impact to pay for the quality of the financial reports.