Determinants of the Relationship Between Greenhouse Gases Emissions Disclosure Assurance and the Quality of Auditor Professional Judgment on Materiality: An Experimental Study
This research aims to study and examine the impact of the auditor's professional assurance regarding the disclosure of greenhouse gases emissions (GHGE) on the quality of their professional judgment regarding materiality. Additionally, it examines the influence of the auditor's professional experience and registration with the Financial Regulatory Authority (FRA) as determinants of this relationship. The study employs both theoretical and experimental approaches. Based on the basic analysis conducted, this research concludes that the auditor's professional assurance concerning the disclosure of greenhouse gases emissions has a positive and significant impact on the quality of their professional judgment regarding materiality. Furthermore, the research highlights that the nature of this positive and significant effect varies depending on the auditor's professional experience and their registration with the FRA. Furthermore, through additional analysis, this research reveals that both the auditor's professional experience and their registration with the FRA have a positive and significant impact on the quality of their professional judgment regarding the materiality within the main relationship under investigation, when these factors are treated as control variables. Finally, the sensitivity analysis demonstrates a substantial level of agreement between the results of the hypothesis test under the sensitivity analysis and those obtained through the basic analysis.
Ahmed Mahmoud Saleh, Safaa, & Magdy Fouad Mohamed Abouelela, Osama. (2023). Determinants of the Relationship Between Greenhouse Gases Emissions Disclosure Assurance and the Quality of Auditor Professional Judgment on Materiality: An Experimental Study. مجلة البحوث المحاسبية, 10(4), 100-158. doi: 10.21608/abj.2023.321327
MLA
Safaa Ahmed Mahmoud Saleh; Osama Magdy Fouad Mohamed Abouelela. "Determinants of the Relationship Between Greenhouse Gases Emissions Disclosure Assurance and the Quality of Auditor Professional Judgment on Materiality: An Experimental Study". مجلة البحوث المحاسبية, 10, 4, 2023, 100-158. doi: 10.21608/abj.2023.321327
HARVARD
Ahmed Mahmoud Saleh, Safaa, Magdy Fouad Mohamed Abouelela, Osama. (2023). 'Determinants of the Relationship Between Greenhouse Gases Emissions Disclosure Assurance and the Quality of Auditor Professional Judgment on Materiality: An Experimental Study', مجلة البحوث المحاسبية, 10(4), pp. 100-158. doi: 10.21608/abj.2023.321327
VANCOUVER
Ahmed Mahmoud Saleh, Safaa, Magdy Fouad Mohamed Abouelela, Osama. Determinants of the Relationship Between Greenhouse Gases Emissions Disclosure Assurance and the Quality of Auditor Professional Judgment on Materiality: An Experimental Study. مجلة البحوث المحاسبية, 2023; 10(4): 100-158. doi: 10.21608/abj.2023.321327
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