العلاقة بين قابلية التقارير المالية للقراءة و أتعاب المراجعة : دليل من الشركات غير المالية المقيدة بالبورصة المصرية

Abstract EN

The research aims to study and test the relationship between the readability of financial reports and audit fees, in a Sample non-financial companies listed on the Egyptian stock exchange during period from 2015 to 2019.

The results of fundamental analysis concluded the negative significant effect of the readability of financial report on audit fees, as the low readability of financial reports leads to an increase in audit fees for non-financial companies listed on the Egyptian stock exchange.

As for the results of additional analysis the study concluded to confirm the negative significant effect of readability on audit fees.

As well as the existence of positive significant effect of the Audit firm size and the firm size, as control variables, on Audit fees, and nonsignificant effect of leverage ratio, and return on assets, as control variables, on Audit fees.

Finally, the study concluded that under the sensitivity analysis, the results of the sensitivity analysis largely agree with the results of the fundamental analysis regarding the negative significant effect of the readability of financial report on audit fees.

This indicates that the results of the sensitivity analysis largely support the results of the fundamental analysis.