The Relationship Between Audit Firm Reputation and the Accuracy of Auditor’s Opinion Concerning Going Concern: The Moderating Role of Exchange Rate Floatation

نوع المستند : المقالة الأصلية

المؤلف

قسم المحاسبة و المراجعة, كلية التجارة, جامعة الاسكندرية

المستخلص

This research aims to study and test the relationship between audit firm reputation and auditor’s going concern opinion accuracy, and the extent to which this relationship is affected by adding a macroeconomic variable which is exchange rate floatation, as a moderating variable, that took place in Egypt in March and November 2022. These relations were tested in the presence of four control variables that are determinants of the going concern opinion. These control variables are audit client firm liquidity, audit client firm loss, audit client firm size and audit client firm leverage.
The study was conducted on 654 firm-year observations for non-financial firms listed on Egyptian Stock Exchange (EGX) during the period 2017 – 2022. These firm-year observations encompass observations that received unqualified audit opinion regarding going concern and observations that received modified audit opinion regarding going concern.
The results indicated that there is a positive direction, insignificant effect of the audit firm reputation on auditor’s going concern opinion accuracy. And also the research results indicated that there is a positive direction, insignificant effect of the moderating variable, exchange rate floatation, on the relationship between audit firm reputation and auditor’s going concern opinion accuracy.

الكلمات الرئيسية

الموضوعات الرئيسية

مجلة الشروق للعلوم التجارية
المجلد 16، العدد 16.2 - الرقم المسلسل للعدد 16
عدد خاص الجزء الثاني
إبريل 2024
الصفحة 639-680

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