دراسة اختبارية لقياس تأثير التبني الإلزامي لمعايير التقارير المالية الدولية IFRS علي مستوى جهد مراقب الحسابات في البيئة المصرية

الملخص EN

The study aimed to identify the role of the mandatory adoption of financial reporting in influencing the level of effort exerted by the auditor in the Egyptian environment, by addressing theories of adopting international financial reporting standards, and the factors affecting the decision The mandatory adoption of the International Financial Reporting Standards, then the impact of the mandatory adoption of the International Financial Reporting Standards on the degree of the auditor's effort by clarifying the auditor's effort, and the study community included all companies listed in the Egyptian stock market, for the time period from 2014 to 2021 where It turns out that there were 244 companies during this period, taking into account the exclusion of 2016, which was the year that the application of international financial reporting standards began in the Egyptian environment.

In light of the available data on the audit process fees and excluding the banking and financial institutions sector, it turns out that the number of available companies is 75 companies that recorded 525 views (75 companies * 7 years), and by excluding 148 views with abnormal and extreme values and by excluding 187 views with missing values, the final sample becomes 190 Watch.

The study concluded that there is a direct, significant effect of the application of international financial reporting standards and the auditor's effort to exercise due professional care (whether using the reporting period or the fees).

There is also a direct and significant effect of the modified role of the auditor's effort to exercise due professional care (using the reporting period and audit fees) on the relationship between the application of international financial reporting standards and the level of total and positive extraordinary accruals.