قياس أثر مدخل المراجعة المشتركة على العلاقة بين جودة المراجعة وخطر انهيار سعر السهم بسوق الأوراق المالية: دليل تطبيقى من بيئة الأعمال المصرية


د/سامح محمد أمين النجار

The main objective of the research is to measure the impact of the joint audit approach on the relationship between the quality of the audit process and stock price crash risk for companies listed in the Egyptian index EGX 100. The research methodology is based on the Content Analysis method, which depends on studying and analyzing the content of financial reports and their complementary clarifications of a sample of companies listed on the Egyptian Stock Exchange during the period from 2014 to 2018, where the financial reports were examined and analyzed for a sample of companies listed in the Egyptian index EGX 100 Consists of (32) companies belonging to different sectors, with a total of (160) views to test three research hypotheses that reflect the interactive impact of the joint audit approach on the quality of the audit process and stock price crash risk in the stock market, and this was done through the formulation of three models, the first to measure the impact of the joint audit on the quality of the audit process, and the second to measure the impact of the quality of the audit process on stock price crash risk, while the third is to measure the impact of a joint audit on the relationship between the quality of the audit process and stock price crash risk. The results of the applied study indicated that there is a positive correlation relationship with a moral effect between the joint audit and the quality of the audit process. The study also found a positive correlation relationship with a moral effect between the quality of the audit process and stock price crash risk , and finally the study concluded that there is a positive impact with a moral effect For a joint audit of the relationship between the quality of the audit process and stock price crash risk in the stock market.

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