الأثر المعدل لدرجة التخصص الصناعي لمراقب الحسابات على العلاقة بين أتعابه عن مراجعة القوائم المالية السنوية و دقة حكمه المهنى بشأن استمرارية الشركات غير المالية المقيدة بالبورصة المصرية

الملخص EN

The research aims to study and test the effect of the degree of auditor's industrial specialization, as a moderator variable, on the relationship between audit Fees and his professional judgement accuracy regarding going concern, in a Sample Companies Listed in the Egyptian Stock Exchange (EGX) during period from 2016 to 2019.

The results of the study showed a Positive significant effect of Audit Fees on the Auditor’s Professional Judgement Accuracy regarding going concern of the listed non-financial companies in the Egyptian stock exchange.

and existence of Positive significant effect of the degree of auditor's industrial specialization, as a moderator variable, on the relationship between audit Fees and his professional judgement accuracy regarding going concern of the listed non-financial companies in the Egyptian stock exchange.

As for the results of Additional Analysis, the results showed a Positive significant effect of the Auditor's degree of industrial specialization, as a control variable, on his Professional Judgement Accuracy regarding going concern of the listed non-financial companies in the Egyptian stock exchange, with preferences for the moderator approach in terms of the explanatory Power of the model and the significant model’s variables.

Finally with regard to Sensitivity Analysis the study concluded that best measurement tools are those measurements used in the fundamental Analysis compared to measurements used in Sensitivity analysis.

which supports the researcher choice for the measurement tools used to investigate the same relationships in the Egyptian business and professional environment.