Determinants of Auditor Choice in Emerging Markets: Evidence from Egypt

نوع المستند : المقالة الأصلية

المؤلف

الاكاديمية العربية للعلوم و التكنولوجيا و النقل البحري

المستخلص

The study aims to examine the various factors that affect the selection of auditors in Egypt's developing market. Eight characteristics of the audit firm has been examined as independent variables, Audit firm fees, audit firm reputation with investors, audit firm reputation with corporate broker, audit firm reputation with external advisor, industrial specialization, geographic proximity, management preference for specific auditor, long-term relationship with current auditor. A quantitative research method was employed to achieve this objective, utilizing a survey questionnaire to gather primary and secondary data. The survey was distributed to the audit committees of selected firms in the Egyptian market, and the data collected was analyzed to fulfill the study's objectives. According to the research results, three of the eight variables analyzed were found to have an impact on the selection of auditors in Egypt's emerging market. These variables include the fees charged by the audit firm and the firm’s reputation with corporate brokers and external advisors. Conversely, the remaining five factors were not observed to significantly affect auditor selection.

الكلمات الرئيسية

المجلة العلمية للدراسات والبحوث المالية والتجارية
المجلد 5، العدد 1 - الرقم المسلسل للعدد 1
المجلد 5؛ العدد 1؛ الجزء الأول
يناير 2024
الصفحة 483-508

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