An Experimental Investigation of the Effect of Auditor Industry Specialization and Firm Risks on The Disclosure of Key Audit Matters in Audit Report | ||
| مجلة الاسکندرية للبحوث المحاسبية | ||
| Article 12, Volume 9, Issue 2, May 2025, Pages 1-41 PDF (2.22 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/aljalexu.2025.426582 | ||
| Authors | ||
| Yasmin Magdy AbdElazeim1; Mahmoud Farouk Kamel2; Ahmed Anis Ahmed3 | ||
| 1Assistant Lecturer, Accounting ,Department Faculty of Commerce, Cairo University | ||
| 2Lecturer of Accounting Faculty of Commerce, Cairo University | ||
| 3Associate Professor of Accounting Faculty of Commerce, Cairo University | ||
| Abstract | ||
| This research investigates the direct effect of auditor industry specialization and audited firm risks on the disclosure of key audit matters. The interaction effects of these two variables on the disclosure of key audit matters in the audit report are also being investigated in this study using a quasi-experimental design of 102 external auditors of Egyptian audit firms. Among the methods used for data analysis were descriptive statistics, the Kruskal- Wallis Test, and the Mann– Whitney Test to test the research hypotheses. Results show that auditor industry specialization and riskier clients significantly positively impact the disclosure of key audit matters. There is an interaction effect of the external auditor`s industrial specialization and audited firm risks on the disclosure of key audit matters in the audit report. These results highlight the need to provide useful information to various stakeholders. Therefore, our research highlights the necessity of modifying Egyptian auditing standards to comply with the International Auditing and Assurance Standards Board's recommendations regarding the audit report. | ||
| Keywords | ||
| Auditor industry specialization; Audited firm risks; Audit reports; Dis-closure of key audit matters | ||
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