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首页> 外文期刊>International Journal of Accounting Research >Effect of Audit Quality on Non-Professional Investors Decisions: Experimental Evidence from Egypt
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Effect of Audit Quality on Non-Professional Investors Decisions: Experimental Evidence from Egypt

机译：审计质量对非专业投资者决策的影响：来自埃及的实验证据

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Purpose of this paper: The purpose of this paper is to investigate non-professional investors’ perceptions of audit quality proxied by audit firm size on their desirability to invest and their estimates of firm value.Design/methodology/approach: Two within-subjects experiments were designed to test non-professional investors’ perception regarding the impact of audit quality on their desirability to invest and their estimates of firm value in a single audit scenario and a joint audit scenario. Non-parametric statistical tests were used to test the research hypotheses.Findings: In a single audit scenario, investors perceive a superior quality for the audit services provided by a big 4 versus a non-big 4. In the case of a joint audit, the Accountability State Authority does not have the same superiority of audit quality versus a big 4 firm when it comes to Egyptian non-professional investors’ perception for the audit quality provided.Research limitations/implications: This paper uses postgraduate students that are registered in the financial accounting and auditing diploma in the faculty of commerce– Alexandria University as a proxy for non-professional investors. Real investors were difficult to recruit as subjects for the experiment conducted.Social and practical implications: The results of the study imply a lower non-professional investors’ perception for the quality of the audit services provided by the governmental body in Egypt, which is responsible for auditing all financial matters for governmental units. This result is alarming and needs immediate attention from the governmental bodies in Egypt.What is original/value of paper? This paper is the first to examine the impact of audit quality on nonprofessional investors’ desirability to invest and their estimates of firm value in Egypt. The paper focuses on the audit quality of the Accountability State Authority in comparison with that of the Big 4 firms, which was not examined before in Egypt. The paper contributes to the existing literature examining audit quality services in emerging markets.
机译：本文的目的：本文的目的是调查非专业投资者对审计质量的看法，这些看法是由审计公司规模所代表的对他们的投资意愿和对公司价值的估计。设计/方法/方法：两个内部实验旨在测试非专业投资者在单个审计场景和联合审计场景中对审计质量对其投资意愿和对公司价值的估计的影响的看法。研究结果使用非参数统计检验进行检验。结果：在单一审计场景中，投资者认为大型4机构和非大型4机构所提供的审计服务质量较高。在联合审计中，在埃及非专业投资者对所提供的审计质量的看法方面，问责制国家管理局在审计质量上与四大会计师事务所相比没有优势。研究局限/启示：本文使用在以下地区注册的研究生：商业学院的财务会计和审计文凭–亚历山大大学，是非专业投资者的代理人。实际的投资者很难招募到进行实验的对象。社会和实践意义：研究结果表明，非专业投资者对埃及政府机构提供的审计服务质量的看法较低。审计政府部门的所有财务事项。这一结果令人震惊，埃及政府机构需要立即予以注意。纸张的原件/价值是什么？本文是第一个研究审计质量对非专业投资者在埃及投资意愿及其对公司价值的估计的影响的论文。本文将重点放在问责制国家权力机构的审计质量与四大会计师事务所的审计质量相比，埃及之前从未对此进行过检查。本文有助于研究新兴市场中审计质量服务的现有文献。

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