The Moderating Effect of The Degree of Auditor's Industrial Specialization on The Relationship between His Audit Fees and his Professional Judgement Accuracy Regarding Going Concern: An Empirical Study on Listed Non-Financial Companies in the Egyptian Stock Exchange

Attia, Sara Hamdy

doi:10.21608/aljalexu.2022.225206

The Moderating Effect of The Degree of Auditor's Industrial Specialization on The Relationship between His Audit Fees and his Professional Judgement Accuracy Regarding Going Concern: An Empirical Study on Listed Non-Financial Companies in the Egyptian Stock Exchange

Document Type : Original Article

Author

Sara Hamdy Attia

Accounting Department Faculty of Commerce Damnhour University Damnhour Egypt

10.21608/aljalexu.2022.225206

Abstract

The research aims to study and test the effect of the degree of auditor's industrial specialization, as a moderator variable, on the relationship between audit Fees and his professional judgement accuracy regarding going concern, in a Sample Companies Listed in the Egyptian Stock Exchange (EGX) during period from 2016 to 2019.
The results of the study showed a Positive significant effect of Audit Fees on the Auditor’s Professional Judgement Accuracy regarding going concern of the listed non-financial companies in the Egyptian stock exchange. and existence of Positive significant effect of the degree of auditor's industrial specialization, as a moderator variable, on the relationship between audit Fees and his professional judgement accuracy regarding going concern of the listed non-financial companies in the Egyptian stock exchange.
As for the results of Additional Analysis, theresultsshowedaPositive significant effect of the Auditor's degree of industrial specialization, as a control variable, on his Professional Judgement Accuracy regarding going concern of the listed non-financial companies in the Egyptian stock exchange, with preferences for the moderator approach in terms of the explanatory Power of the model and the significant model’s variables.
Finally with regard to Sensitivity Analysis the study concluded that best measurement tools are those measurements used in the fundamental Analysis compared to measurements used in Sensitivity analysis. which supports the researcher choice for the measurement tools used to investigate the same relationships in the Egyptian business and professional environment.

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