دراسة و اختبار العلاقة بين سمعة مكتب مراقب الحسابات و دقة رأيه بشأن استمرارية الشركات غير المالية المقيدة بالبورصة المصرية

Abstract EN

The study aimed to: study and test the relationship between auditor’s Firm Reputation and auditor's opinion accuracy regarding going concern, and the extent to which that relationship is affected by the financial distress of the client company.

An additional analysis test was also conducted to retest the impact of the financial distress of the client company as a control variable, and to include some of the control variables that were addressed in previous studies to test their impact on the dependent variable.

By applying it to a sample of non-financial companies listed in the Egyptian Stock Exchange during the period (from 2015: 2019), the binary logistic regression model model was used to test research hypotheses.

The study found,that there is a significant positive impact of the auditor’s Firm Reputation on auditor's opinion accuracy regarding going concern, first: the Egyptian audit firms affiliated with one of the BIG 4 have a significant positive impact on auditor's opinion accuracy regarding going concern, second: the Egyptian audit firms affiliated with a foreign audit firms FOREGIN have a significant positive impact on auditor's opinion accuracy regarding going concern, the affiliation of the Egyptian audit firms with foreign audit firms of the SECOND -tire have a significant positive impact on auditor's opinion accuracy regarding going concern, the Egyptian audit firms Affiliated to one of the audit firms of the THIRD-tire have a significant negative impact on auditor's opinion accuracy regarding going concern, and the Egyptian audit firms affiliated with one of the audit firms other than the big four FNOTBIG have a significant negative impact on auditor's opinion accuracy regarding going concern, third: the LOCAL Egyptian audit firms have a significant negative impact on auditor's opinion accuracy regarding going concern, Fourth: has a significant positive impact on auditor's opinion accuracy regarding going concern.

Fifth: there is a significant posative impact of the financial distress variable as a modified variable for the relationship between the auditor’s Firm Reputation on auditor's opinion accuracy regarding going concern, and the additional analysis results supported the significant impact of financial distress as a control variable on auditor's opinion accuracy regarding going concern