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125263

Audit Firm’s Characteristics and Assurance Services’ Provision (An Empirical Study)

Article

Last updated: 04 Jan 2025

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Subjects

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Tags

علوم المحاسبة وإدارة الأعمال

Abstract

Abstract
              This study examines the relationship between audit firm's characteristics (size, technology level, and industry specialization) and assurance services' provision in Egypt. The ability of audit firm's to provide and offer the assurance services is related to audit firm's characteristics (size, technology level, and industry specialization). The current study adopts the quantitative research approach by the logistic regression model, for analyzing the size, technology level, and industry specialization to assurance services' provision. The study sample is all audit firms which audit the listed traded companies of all sectors in the Egyptian stock exchange for the period from 2013 to 2017, which are 67 audit firms that include audit firms with foreign partners and local audit firms without foreign partners. Results show that the relationship between level of technology and assurance services' provision is highly significant. There is a positive relationship between technology level and assurance service provision; using and adopting advanced software packages and audit tools lead audit firms to provide assurance services' other than audit of financial statements. There is no significance interaction between size and industry specialization of audit firm with assurance services' provision. The three independent variables were different in value and significance with the assurance services provision.
 

DOI

10.21608/zcom.2020.125263

Keywords

Keywords: audit firm’s characteristics, Size, technology level, industry specialization, Sarbanes-Oxley act (SOX), trust services (SysTrust and WebTrust), assurance services’ provision, logistic regression model

Authors

First Name

Sherif Abdel Salam

Last Name

Al-Masry

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، مصر

Email

-

City

القاهرة

Orcid

-

Volume

42

Article Issue

1

Related Issue

18269

Issue Date

2020-01-01

Receive Date

2019-09-10

Publish Date

2020-01-01

Page Start

5

Page End

33

Print ISSN

1110-7731

Online ISSN

2735-4512

Article File

ZCOM_Volume 42_Issue 1_Pages 5-33.pdf

PDF . 198.2kB

Link

https://zcom.journals.ekb.eg/article_125263.html

Detail API

https://zcom.journals.ekb.eg/service?article_code=125263

Order

6

Type

تجاریة کل ما یتعلق بالعلوم التجاریة

Type Code

1,572

Publication Type

Journal

Publication Title

مجلة البحوث التجارية

Publication Link

https://zcom.journals.ekb.eg/

MainTitle

Audit Firm’s Characteristics and Assurance Services’ Provision (An Empirical Study)

Details

Type

Article

Created At

23 Jan 2023