The effect of Mandatory Disclosure of Engagement Partner Name in the auditor report On Investment decision. An Experimental Study .

Document Type : Original Article

Author

Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

The research aims to Study and examine the effect of adding audit partner name in auditor report(Mandatory Disclosure of the Engagement Partner Name) according to the new modified international auditing standard ISA 700 (revised) on Investment  decision  In the Egyptian professional practice environment. Depending on sample consist of 42 of the investors in listed companies in Egyptian Stock Exchange . The theoretical aspect of the research shows that, there is an effect for Mandatory Disclosure of the Engagement Partner Name on Stakeholders  decisions . And Based on the experimental study the researcher has reached that, Mandatory Disclosure of the Engagement Partner Name doesn’t  has a positive Affects comparing with current Optional Disclosure on Investment  decision In the Egyptian professional practice environment and results refused the research main hypotheses.

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