The Effect of Gender and Expertise Audit Partner on the Accuracy of professional Opinion on the Audit of Financial Statements: The Moderating Role of Audit Firm Size - An Applied Study on Listed Companies on Egyptian Stock Exchange

Document Type : Original Article

Authors

1 Assistant Professor of Accounting and Auditing, Faculty of Business - Alexandria University

2 Assistant Professor of Accounting and Auditing, Faculty of Business, Alexandria University

3 Master's Researcher, Faculty of Business - Alexandria University

Abstract

The research aimed to study and test the Gender and experience of audit partner on the Accuracy of professional Opinion on the Audit of Financial Statements: The moderating Role of Audit Firm Size. The researcher derived two hypotheses and their sub-hypotheses that reflect the expected relationships between the research variables. Through the actual analysis of the published financial reports of non-financial companies listed on the Egyptian Stock Exchange, the researcher was able to select 163 companies with a total of 1,367 observations that formed the study sample for the period from 2015 to 2023.
By applying the logistic regression method, the results showed that there was no significant effect of the Gender of the audit partner on the Accuracy of professional Opinion on the Audit of Financial Statements. The results also showed a significant positive impact of the professional experience of audit partner on the Accuracy of professional Opinion on the Audit of Financial Statements. Regarding the moderating effect of the audit firm size, the results showed no statistically significant moderating effect of audit firm size on the relationship between the audit partner's gender and the Accuracy of professional Opinion on the Audit of Financial Statements. The results also showed a statistically significant moderating effect of audit firm size on the relationship between the audit partner's professional experience and the Accuracy of professional Opinion on the Audit of Financial Statements.
Through additional analysis, the researcher reached an important result, indicating the effects of the moderating of Audit Firm industrial specialization on the relationship between Gender and professional experience of audit partner on the one hand, and the Accuracy of professional Opinion on the Audit of Financial Statements on the other hand. The results showed that there was no statistically significant moderating effect of audit firm's industrial specialization on the relationship between the audit partner's gender and the Accuracy of professional Opinion on the Audit of Financial Statements. Finally, the results showed that there was a moderating effect of Audit firm's industrial specialization on the relationship between the audit partner's professional experience and the Accuracy of professional Opinion on the Audit of Financial Statements.

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