The Study and the Test of the Relationship Between the Degree of Actual of Compliance Companies Listed on the Egyptian Stock Exchange with the Requirements of the Quality of the Internal Audit Function and the Market Value of Property Rights

Document Type : Original Article

Authors

1 Professor of Accounting and Auditing, Faculty of Commerce Alexandria University Egypt

2 Accounting Department Faculty of Commerce Danhour University Damnhour Egypt

3 Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

The research aimed to test the direct impact of the degree of actual compliance with the quality requirements of the internal audit function on the market value of the property rights of companies listed on the Egyptian Stock Exchange. The population of the applied study consists of companies listed on the Egyptian Stock Exchange during the period from 2016 to 2018. A control sample was selected from these companies and it reached (50) companies, with a size of 147 views. the researcher has prepared the required data, by measuring the independent variable patients from the reality of the responses to the chick list, calculating the value of the dependent variable (the market value of property rights), from the actual data in the financial statements of the sample companies, and to test the imposition of the research (H1) The simple regression method was used.                                                                                                    
The applied study found a positive impact of the degree of actual commitment to the requirements of the quality of the internal audit function on the market value of the companies' property rights listed on the Egyptian Stock Exchange, and then acceptance of the imposition of the main research (H1).    

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