Accuracy of Auditor`s Going Concern Reporting : The Effect Of Client Firm Attributes - A Case Of Egypt | ||
| مجلة البحوث المحاسبية | ||
| Volume 11, Issue 2, June 2024, Pages 91-140 PDF (939.87 K) | ||
| DOI: 10.21608/abj.2024.362264 | ||
| Authors | ||
| Aya Mohamed Amr1; Shehata El Sayed Shehata2; bAbdElwahab NasrAly3 | ||
| 1, Faculty of Business, Alexandria University | ||
| 2Faculty of Commerce, University of Alexandria | ||
| 3Faculty of Commerce, University of Alexandr | ||
| Abstract | ||
| 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. | ||
| Keywords | ||
| : Accuracy of going concern reporting; financial position; Leverage; auditor; client firm; non-financial attributes | ||
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