The impact of Managerial Ability and the Attributes of the Auditor and his firm on the Relationship between Audit Effort and the Accuracy of his going concern opinion: An applied study in companies listed on the Egyptian stock Exchange.

Document Type : Original Article

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Accounting and auditing department Faculty of Commerce Alexandria University Egypt

Abstract

This research aims to study and test the effect of audit effort on Accuracy of auditor's going concern opinion. In addition, the study investigated the effect of Managerial Ability and the Attributes of the Auditor and his audit firm onas moderating variables on the previous relationship. by applying to 80 non-financial companies listed on the Egyptian Stock Exchange during the period from 2017 to 2020.
The study found, in the light of the basic analysis, that there is a positive and significant impact of the audit effort on the Accuracy of auditor's going concern opinion, in addition this relationship varies with audit tenure and his industrial specialization, as well as the relation doesn't vary with managerial ability and the audit firm size and joint audit.
The study also found, in light of the additional analysis, that there is an effect of audit tenure, his industrial specialization and the audit firm size as a control variable, on the Accuracy of auditor's going concern opinion, as well as the existence nonsignificant effect for managerial ability and the joint audit as a control variable, on the Accuracy of auditor's going concern opinion. Finally, regarding the sensitivity analysis, the study presented that best measurement tools are those measurements used in the fundamental analysis compared to measurements used in additional analysis.

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