أثر الإفصاح الاختياري عن شريك المراجعة على جودة المراجعة: دليل تطبيقي من الشركات المقيدة بالبورصة المصرية

Abstract EN

This research aims to study and examine the relationship between the audit partner's voluntary disclosure and the audit quality.

in precise, to examine whether the audit partner's disclosure leads to lower level of earnings management.

the research has also aimed for examining the impact of the audit partner quality on the aforementioned relationship, using a sample from the companies listed in the Egyptian stock exchange for the period starting from 2014 to 2018.

the results indicated that: (1) there is a statistically significant negative effect for the audit partner disclosure on the absolute value of earnings management proxied by miller ratio; which in turn means that the audit partner disclosure increases the audit quality.

(2) there is no effect for the audit partner quality proxied by his industrial specialization on the relationship between audit partner disclosure and the audit quality.

(3) there is a statistically significant negative effect for the audit partner disclosure on income increasing earnings management; this implies that, firm’s disclosing about audit partner, are more likely to have low level of income-increasing earnings management, which entails high audit quality.

on the other hand, there is no effect for the audit partner disclosure on income-decreasing earnings management gement, which entails high audit quality.