The Effect of Managerial Opportunistic Behavior on Audit Report and Fees

نوع المستند : المقالة الأصلية

المؤلفون

1 كلية إدارة الأعمال والمعاملات الدولية - جامعة الحياة بالقاهرة

2 كلية الإدارة والعلوم المالية والإقتصادية - جامعة بدر بالقاهرة

المستخلص

Abstract:
The study aims to determine the effect of managerial opportunistic behavior (which is measured by the manager’s ability to engage in real earnings management activities (REM)) on audit fees and the type of issued audit report. The study examines real earnings management practices, including sales manipulation, over- production, and discretionary expenditure reduction, and their impact on audit fees and audit report.
A field study is conducted where the study sample consists of 200 auditors, with questionnaires disseminated to auditors working in Accountability State Authority or auditing firms in Egypt. Responses were collected from 130 auditors, resulting in a response rate of 65%, which is considered appropriate for reflecting the chosen research population.
The study concluded that there is a significant positive effect of managerial opportunistic behaviour specifically real earnings management activities on audit fees and the type of issued audit report.

الكلمات الرئيسية

الموضوعات الرئيسية

ملفات

شارك

إرسال الاستشهاد إلى

الإحصائيات