"The impact of the auditor's professional assurance on climate change disclosure on Firm Value: evidence from Egypt—An Experimental Study" | ||||
| المجلة العلمية للدراسات والبحوث المالية والتجارية | ||||
| Volume 6, Issue 2 - Serial Number 1, July 2025, Page 1229-1263 PDF (1.03 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/cfdj.2025.400459.2312 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
Mary Nabil Youssef Botros  1; Badr Nabeeh Arsenious2; Mahmoud Ahmed Gaafar3
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| 1كلية التجارة جامعة بنى سويف | ||||
| 2کلية تجارة جامعة بنى سويف نائب رئيس جامعة بنى ىسويف لشئون خدمة المجتمع وتنمية البيئة | ||||
| 3کلية تجارة جامعة بني سويف قسم المحاسبة | ||||
| Abstract | ||||
| Purpose: This study aims to examine the impact of the auditor's professional assurance on climate change disclosure on the value of firms listed on the Egyptian Stock Exchange. It also examines the impact of some moderating variables, such as the type of assurance provider and the level of experience and academic qualification of the investor, on the relationship between the auditor's professional assurances on climate change disclosure and the firm's value. Findings: These results of the experimental study conclude that there is a positive impact of professional assurance on the disclosure of climate change-related information by firms listed on the Egyptian Stock Exchange on its value. The level of climate change disclosure is influenced by the financial statements audited by Big Four companies, which boosts investor confidence and the firm's value. Therefore, the relationship between climate change disclosure and firm value may change depending on the type of assurance provider. Finally, the study concluded that there is a significant impact of the level of experience and educational qualification on the investment decision or on the relationship between the disclosure of information related to climate change and the decision to invest in stocks (firm value). Originality/Value: This study contributes to the accounting literature by analyzing the relationship between an auditor's professional assurance on climate change disclosure and firm value and measuring the impact (the type of assurance provider and the level of experience and academic qualification of the investor) on the nature of this relationship in the Egyptian business environment. | ||||
| Keywords | ||||
| : Professional Assurance; Climate Change Disclosure (DCC). Firm Value; Stock Prices; Type of Assurance Service Provider; and Experience and Qualification Level of Investor | ||||
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