The Effect of Digital Asset Recognition on The Accuracy of Auditors’ Opinion: An Experimental Study | ||||
| المجلة العلمية للبحوث التجارية (جامعة المنوفية) | ||||
| Article 23, Volume 56, Issue 1, January 2025, Page 61-78 PDF (600.17 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/sjsc.2024.335162.1518 | ||||
 View on SCiNiTO | ||||
| Author | ||||
سمر فتحي عبد الجواد سليمان سليمان 
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| كلية الأعمال- جامعة الاسكندرية | ||||
| Abstract | ||||
| The purpose of this paper is to analyze and examine the effect of digital asset recognition on the accuracy of auditors’ unqualified and qualified opinion on financial statements. To achieve this purpose, the research will address the definition of digital assets, digital assets from a financial accounting perspective, the accuracy of auditors’ opinion, and analysis of the effect of digital asset recognition on the accuracy of auditors’ opinion. To test the research hypotheses, the researcher will depend on a 1+ (2*1) experiment. The sample used in the current study consists of 84 auditors selected from accounting offices in Egypt. The research concludes that the recognition of digital assets do not have a significant effect on the accuracy of Egyptian auditors’ unqualified opinion on financial statements, but has a significant effect on the accuracy of Egyptian auditors’ qualified opinion on financial statements. The limitation of the research is to test the effect of digital asset (only) recognition on the accuracy of auditors’ unqualified and qualified opinion on financial statements. | ||||
| Keywords | ||||
| Digital asset; Accuracy of Auditors’ Opinion; Unqualified and Qualified opinion | ||||
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