Accuracy of Auditor`s Going Concern Reporting : The Effect Of Client Firm Attributes - A Case Of Egypt

المؤلفون

1 , Faculty of Business, Alexandria University

2 Faculty of Commerce, University of Alexandria

3 Faculty of Commerce, University of Alexandr

المستخلص

The research aims to examine the effect of client firm attributes whether financial or non-financial ones on accuracy of auditor going concern reporting in an emerging country, research methodology: The applied Study depends on logistic regression, on a sample of non –financial companies listed in the Egyptian stock exchange during the period from 2012 to 2019. The research originality: stems from developing a data base of stable and distressed companies of Egyptian listed firms that were not publicly available before, and shedding the light on the most important aspects auditors depends on in their judgments relating to going concern in Egypt. Taking into consideration the aggregate effects of all aspects of the financial attributes and non-financial ones pooled all together beside the traditional incremental approach, to provide a more holistic view on the combined effect these attributes may have. The research conclusion: The results show the significant effect of firm financial position especially leverage, liquidity, distress on accuracy of auditors going concern reporting. While non-financial attributes have no effect except for limited effect of firm size.

الكلمات الرئيسية

مجلة البحوث المحاسبية
المجلد 11، العدد 2
الجزء الثانى
يونيو 2024
الصفحة 91-140

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