The impact of abnormal audit fees on the qualitative characteristics of financial information | ||
| المجلة الأكاديمية للعلوم الإجتماعية | ||
| Articles in Press, Accepted Manuscript, Available Online from 05 October 2025 | ||
| Document Type: بحوث ميدانية | ||
| DOI: 10.21608/ajss.2025.373895.1070 | ||
| Author | ||
| اسماء الصيرفي* | ||
| كليه التجاره جامعه دمنهور | ||
| Abstract | ||
| The purpose of this article is to investigate and analyze how abnormal audit fees affect the qualitative aspects of financial data applied on a sample of non- financial firms that are listed on the Egyptian Stock Exchange. The study also intends to investigate how abnormal audit fees and the qualitative characteristics of financial information are related to the nature of corporate ownership (family or non-family). To achieve the goal of the research and test its hypotheses, an applied study was conducted on a sample of non-financial firms listed on the Egyptian Stock Exchange during the period from 2017 to 2021. A judgmental sample was chosen for this study and annual observations of sample items were obtained according to the Firm-Year Observations approach . The final sample for the study was 123 firms, with a total number of annual observations of 579. Finally ,The study found that there is no significant relationship between abnormal audit fees and the qualitative characteristics of financial information under the cross-sectional data regression model, also this study found that there is no significant effect of the nature of corporate ownership (family – non family) as a moderating variable on the relationship between abnormal audit fees and the qualitative characteristics of financial information under the same model. However, under using the simple linear regression model on all annual observations only once, the study found that there was a statistically significant positive effect of abnormal audit fees on the qualitative characteristics of financial information, | ||
| Keywords | ||
| Abnormal audit fees ,; Financial reporting quality Family and non family | ||
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