أثر إفصاح الإدارة عن هيكل الرقابة الداخلية و توكيد مراقب الحسابات عليه على قرار الاستثمار بأسهم الشركات المقيدة بالبورصة المصرية : دراسة تجريبية

Abstract EN

The research aimed to study and test the impact of internal control disclosure and professional assurance on that disclosure on the investment decision in shares listed on the Egyptian Stock Exchange.

The research also examined the impact of some demographic characteristics (investor qualification and experience level) and the type of auditor's conclusion on the previous two relationships.

To achieve the research objective, an experimental study was conducted on a sample of stock investors and financial analysts in brokerage firms.

The study concluded that there is a significant effect of the disclosure of the management assessment of the internal control structure on the stock investment decision.

Moreover, findings reveal that there is a significant impact of the professional assurance report on the management assessment of the internal control structure on the stock investment decision.

The type of auditor's conclusion influences the relationship between professional assurance on the internal control report and investment decision.

Furthermore, the results of the additional analysis confirmed the importance of auditor qualification and experience.

Specifically, they showed a significant impact of auditor qualification and experience on the relationship between professional assurance on internal control disclosure and stock investment decision.

Finally, the results of the sensitivity analysis were consistent with the results of the basic analysis when changing the sample type, while the results were not consistent when changing the dependent variable measurement method.