أثر توكيد مراقب الحسابات على إفصاح الشركات عن إدارة المخاطر على قرار منح الائتمان : دراسة تجريبية

Abstract EN

The research aimed to study and test the effect of professional assurance on disclosure of risk management on the decisions of stakeholders in the establishment, especially the lending decision, in addition to studying and testing the effect of some other characteristics such as the level of qualification and experience of lending decision makers and the type of professional assurance on disclosure of risk management on the relationship between this disclosure and thelending decision, The research hypotheses were tested through an experimental study on a sample of lending decision makers in Egyptian banks from 300 participants from bank employees working in credit departments.

The researcher concluded from previous studies and professional publications that disclosure of risk management is of interest to corporate administrations, stakeholders, and professional organizations alike.

and that by issuing international professional assurance standards (ISAEs) and standards of American certification services (SSAEs), and this helped to give credibility to the disclosure of risk management by listed companies.

This is positively reflected in the rationalization of the decisions of stakeholders, especially lending decision-makers.

The researcher concluded, through the experimental study, that there was a significant effect of the professional assurance report on the companies 'disclosure of risk management on the lending decision.

The results of the additional analysis agreed with the results of the main analysis