أثر تبني المعايير الدولية للتقرير المالي (IFRS)‎ على أتعاب مراجعة القوائم المالية : دراسة تطبيقية

Abstract EN

The research aims to test the effect of adopting IFRS on the audit fees the complete annual financial statements.

The study population is represented by the non-financial companies listed on the Egyptian Stock Exchange, during the period from 2012 to 2014 (the period before the adoption of IFRS in 2015), and during the period from 2016 to 2019 (the period after the adoption of IFRS in 2015).

The study sample includes (104) companies, equivalent to (53%) of the non-financial sectors that have been selected (196) companies.

The study used the Content Analysis method to analyze the data.

The researcher obtained the applied study data from the financial statements of the companies under study, as well as the reports of the board of directors, the reports of the auditors, and the minutes of the general assembly meetings.

These data were obtained from the database of the Egyptian Company for Information Dissemination (EGID).

The study concluded that there is a significant correlation (at the 1% level) between the dependent variable “audit fees” and the independent variable “IFRS”, and the value of the correlation coefficient was 0.373, indicating a positive correlation relationship between the two variables.

There is also a significant correlation relationship (at the 1% level) between the dependent variable “audit fees” and the control variable “audit firm size”.

The value of the correlation coefficient was 0.182, indicating a direct correlation between the two variables.

However, there is no significant correlation between the dependent variable “audit fees” and each of the control variable “audit client firm size” and the control variable “leverage”.