Measuring the Impact of Increasing Financial Reports Size and Decreasing Readability on Audit Fees: An Applied Study on Corporations Listed in the Egyptian Index EGX100

Elgondi, Tamer Yousef Abdelaziz Ali

doi:10.21608/aljalexu.2020.124097

Measuring the Impact of Increasing Financial Reports Size and Decreasing Readability on Audit Fees: An Applied Study on Corporations Listed in the Egyptian Index EGX100

Document Type : Original Article

Author

Tamer Yousef Abdelaziz Ali Elgondi

Department of Accounting Faculty of Commerce and Business Administration Helwan University He is currently seconded at the College of Business Administration Majmaah University - Kingdom of Saudi Arabia

10.21608/aljalexu.2020.124097

Abstract

The main objective of this study is to measure the effect of increasing financial reports Size and decreasing readability on audit Fees in egyptian business establishments. In order to achieve this goal, the researcher examined a sample of corporations listed on the egyptian Stock exchange that reached 65 corporations listed on the Index EGX100 during the period from 2015 to 2019 (325 views). The researcher analyzed the data using the linear regression model, and the results showed that there is an effect significant increase in financial reports Size and decreasing readability of the audit fees.

Keywords