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May 30, 20260 citationsOpen Access

Impact Of Strategic Alliances And Industrial Specialization On Auditor Professional Judgment

أثر التحالفات الإستراتجية والتخصص الصناعي على جودة الحكم المهني لمراقب الحسابات بشأن الإستمرارية بالتطبيق على الشركات المساهمة في البورصة المصرية

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Authors

خاخالد محمد محمد الجندي

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Overview

Randomized trial examines the impact of alliances and specialization on auditors' continuity judgment in companies, suggesting significant effects.

Key Points

  • The research aimed to study the effect of strategic alliances and industrial specialization on auditors' professional judgment regarding continuity.
  • Sample included companies listed on the Egyptian Stock Exchange (EGX100) across various economic sectors.
  • Statistical analysis was conducted to evaluate the impact of strategic alliances and specialization on audit quality.
  • Statistically significant impact of strategic alliances on the quality of auditors' judgment regarding continuity was found.
  • Statistically significant impact of industrial specialization on auditors' professional judgment regarding continuity was observed.
  • Combined influence of both strategic alliances and industrial specialization significantly improved auditors' judgment on continuity.

Cite This Study

خالد محمد محمد الجندي (2023) studied this question.

synapsesocial.com/papers/6a1a82d50307b785094347cfhttps://doi.org/10.21608/sjsc.2023.197896.1253
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