أثر جودة المراجعة على القيمة السوقية للشركة : دراسة تطبيقية على الشركات غير المالية المقيدة بالبورصة خلال الفترة من 2016-2020

Abstract EN

The research aims to study the impact of audit quality (AQ) for the published financial statements as an independent variable and the firm market value (MV) as a dependent variable, to identify unexpected results or undiscovered matters regarding the importance of the role of external audit quality in maximizing the value of the Egyptian companies listed on the stock exchange during the period from 2016 to end in 2020.

this is done through a theoretical, analytical, and applied study on 80 companies listed on the Egyptian stock exchange (400 views).

the applied study results supported the significant and positive relationship between the quality of the external auditing and the firm market value under auditing, while the role of other variables (company size, percentage of ownership concentration, earnings per share) varied in this relationship.

where the trend of the previous relationship was becoming insignificant in the presence of the size of the company under review as a moderating variable, while there was no effect of the percentage of ownership concentration as, and the role of the earnings per share was varied as control variables.

the researcher recommended that conducting more research on the importance of audit quality in the decisions of users in general and shareholders and lenders, as well as the importance of activating the factors that improve the value of Egyptian companies to activate the role of the capital market in the growth of the national economy.