An Experimental Investigation of the Effect of Auditor Industry Specialization and Firm Risks on The Disclosure of Key Audit Matters in Audit Report

نوع المستند : المقالة الأصلية

المؤلفون

1 Assistant Lecturer, Accounting ,Department Faculty of Commerce, Cairo University

2 Lecturer of Accounting Faculty of Commerce, Cairo University

3 Associate Professor of Accounting Faculty of Commerce, Cairo University

المستخلص

This research investigates the direct effect of auditor industry specialization and audited firm risks on the disclosure of key audit matters. The interaction effects of these two variables on the disclosure of key audit matters in the audit report are also being investigated in this study using a quasi-experimental design of 102 external auditors of Egyptian audit firms. Among the methods used for data  analysis were descriptive statistics, the Kruskal- Wallis Test, and the Mann– Whitney Test to test the research hypotheses.  Results show that auditor industry specialization and riskier clients significantly positively impact the disclosure of key audit matters. There is an interaction effect of the external auditor`s industrial specialization and audited firm risks on the disclosure of key audit matters in the audit report. These results highlight the need to provide useful information to various stakeholders. Therefore, our research highlights the necessity of modifying Egyptian auditing standards to comply with the International Auditing and Assurance Standards Board's recommendations regarding the audit report.

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