The Effect of Managerial Opportunistic Behavior on Audit Report and Fees | ||||
| المجلة العلمية لکلية التجارة (أسيوط) | ||||
| Volume 45, Issue 84 - Serial Number 2, June 2025, Page 380-420 PDF (688.6 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/sjcf.2025.356935.1119 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
Dr. Pakinam Seif Eldeen Youssef1; Dr. Noha Gamal Mostafa Mohammed  2
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| 1كلية إدارة الأعمال والمعاملات الدولية - جامعة الحياة بالقاهرة | ||||
| 2كلية الإدارة والعلوم المالية والإقتصادية - جامعة بدر بالقاهرة | ||||
| Abstract | ||||
| Abstract: The study aims to determine the effect of managerial opportunistic behavior (which is measured by the manager’s ability to engage in real earnings management activities (REM)) on audit fees and the type of issued audit report. The study examines real earnings management practices, including sales manipulation, over- production, and discretionary expenditure reduction, and their impact on audit fees and audit report. A field study is conducted where the study sample consists of 200 auditors, with questionnaires disseminated to auditors working in Accountability State Authority or auditing firms in Egypt. Responses were collected from 130 auditors, resulting in a response rate of 65%, which is considered appropriate for reflecting the chosen research population. The study concluded that there is a significant positive effect of managerial opportunistic behaviour specifically real earnings management activities on audit fees and the type of issued audit report. | ||||
| Keywords | ||||
| Managerial opportunistic behavior; Real Earnings Management; Audit fees; Audit Report; Agency Theory | ||||
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