أثر محددات الإفصاح عن شريك المراجعة على مستوى التحفظ المحاسبي بالتقارير المالية مع دليل تطبيقي بالبورصة المصرية

Abstract EN

of the study was extracting and clarifying the determinants of the audit partner's disclosure and determining its impact on the level of accounting conservatism in the financial reports of the companies listed in the Egyptian Stock Exchange.

To achieve this goal the researcher relied on a field survey of a sample consisting of (150) items to extract the determinants of the audit partner's disclosure in the financial reports.

The content analysis method also has been used by examining and analyzing the financial reports of a sample of (100) companies registered in the Egyptian Stock Exchange during the period from 2017 to 2019, by (300) views, to measure the impact of the determinants of the audit partner's disclosure on the level of accounting conservatism in the financial reports.

A set of appropriate statistical methods have been used through (SPSS) program.

The study concluded a set of scientific and applied results, the most important of which are: The informational content of the Audit Partner's Disclosure Model (APDM) helps investors in evaluating the quality of the audit process and the transparency of financial reports by tracking the audit partner's history.

The results of the field survey also revealed that there are significant differences between opinions of the study samples regarding the determinants of the audit partner's disclosure (name, reputation, industry specialization, independence, responsibility and accountability, participation in the report) and their role in improving the level of accounting disclosure in financial reports.

The results of the applied study of companies listed on the Egyptian Stock Exchange revealed that there is significant impact between the determinants of disclosure of the audit partner in general and the level of accounting conservatism in the financial reports of the companies under study.