The Impact of the Auditor's Disclosure of key Audit Matters on the Investment Decision in Shares of Listed companies in The Egyptian Stock Exchange Emperical Study

Document Type : Original Article

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Faculty of Economics and Management 6th October University

Abstract

The research aims to study and test the effect of disclosure of key audit matters (KAM) on the decision to invest in shares of companies listed on the Egyptian Stock Exchange, in addition to studying the effect of some other characteristics (Size and experience of the audit office). To achieve the aim of the research, a Pilot study was conducted on a sample of equity investors and analysts in Brokerage firms. The study concluded that the disclosure of key audit matter Has a significant effect on the decision to invest in shares There is also a Significant and significant impact on the size of the auditor’s office and its Experience on the relationship between the disclosure of key audit matters in The auditor’s report, as they are two modified variables The results of the Additional analysis also confirmed the importance of the investor’s experience And scientific rehabilitation, as these results showed a significant impact of the Investor’s experience and scientific qualification on the relationship between Excluding the main audit matters and the decision to invest in companies’shares.

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