دراسة اختبارية لقياس تأثير التبني الإلزامي لمعايير التقارير المالية الدولية IFRS علي مستوى جهد مراقب الحسابات في البيئة المصرية
Author
Source
المجلة العلمية للدراسات المحاسبية
Issue
Vol. 4, Issue 4 (31 Oct. 2022), pp.1-72, 72 p.
Publisher
Suez Canal University College of Commerce Ismailia
Publication Date
2022-10-31
Country of Publication
Egypt
No. of Pages
72
Main Subjects
Topics
- Financial institutions
- Management
- Profits
- Financial statements
- International finance
- International standards
- International accounting standard
Abstract AR
Abstract EN
The study aimed to identify the role of the mandatory adoption of financial reporting in influencing the level of effort exerted by the auditor in the Egyptian environment, by addressing theories of adopting international financial reporting standards, and the factors affecting the decision The mandatory adoption of the International Financial Reporting Standards, then the impact of the mandatory adoption of the International Financial Reporting Standards on the degree of the auditor's effort by clarifying the auditor's effort, and the study community included all companies listed in the Egyptian stock market, for the time period from 2014 to 2021 where It turns out that there were 244 companies during this period, taking into account the exclusion of 2016, which was the year that the application of international financial reporting standards began in the Egyptian environment.
In light of the available data on the audit process fees and excluding the banking and financial institutions sector, it turns out that the number of available companies is 75 companies that recorded 525 views (75 companies * 7 years), and by excluding 148 views with abnormal and extreme values and by excluding 187 views with missing values, the final sample becomes 190 Watch.
The study concluded that there is a direct, significant effect of the application of international financial reporting standards and the auditor's effort to exercise due professional care (whether using the reporting period or the fees).
There is also a direct and significant effect of the modified role of the auditor's effort to exercise due professional care (using the reporting period and audit fees) on the relationship between the application of international financial reporting standards and the level of total and positive extraordinary accruals.
American Psychological Association (APA)
المر، نورهان علي محمد. 2022. دراسة اختبارية لقياس تأثير التبني الإلزامي لمعايير التقارير المالية الدولية IFRS علي مستوى جهد مراقب الحسابات في البيئة المصرية. المجلة العلمية للدراسات المحاسبية،مج. 4، ع. 4، ص ص. 1-72.
https://search.emarefa.net/detail/BIM-1455645
Modern Language Association (MLA)
المر، نورهان علي محمد. دراسة اختبارية لقياس تأثير التبني الإلزامي لمعايير التقارير المالية الدولية IFRS علي مستوى جهد مراقب الحسابات في البيئة المصرية. المجلة العلمية للدراسات المحاسبية مج. 4، ع. 4 (تشرين الأول 2022)، ص ص. 1-72.
https://search.emarefa.net/detail/BIM-1455645
American Medical Association (AMA)
المر، نورهان علي محمد. دراسة اختبارية لقياس تأثير التبني الإلزامي لمعايير التقارير المالية الدولية IFRS علي مستوى جهد مراقب الحسابات في البيئة المصرية. المجلة العلمية للدراسات المحاسبية. 2022. مج. 4، ع. 4، ص ص. 1-72.
https://search.emarefa.net/detail/BIM-1455645
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1455645