أثر الاعتراف بالشهرة و خسائر تدهورها على جهد مراقب الحسابات : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

الملخص EN

This research aims to study and examine the effect of recognition of goodwill and impairment losses on the auditor’s effort as well as the moderating impact of external audit quality on the relationship between the recognition of goodwill and the auditor’s effort on hand, and the relationship between the recognition of impairment losses and the auditor’s effort on the other hand.

the study uses a sample of 167 observations of Egyptian listed firms during a period from 2013 through 2017.

the results indicate that the recognition of goodwill and impairment losses have a significant positive impact on audit fees.

furthermore, the results revealed that there is a significant difference in the effort of auditors between those who belong to the big four auditing companies and those who do not belong to those companies, when there is goodwill or when there is goodwill in the client's financial statements.

finally, the findings demonstrated insignificant difference in the effort of auditor who belong to the big four auditing companies and those who do not belong to those companies, when there are impairment losses in the client's financial statements.