International Journal of Social Science & Economic Research
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Title:
THE EFFECT OF ACTIVATING THE ROLE OF THE AUDIT COMMITTEE ON AUDITOR’S SOUND JUDGMENT ABOUT MATERIAL MISSTATEMENTS: AN EMPIRICAL INVESTIGATION IN EGYPT

Authors:
Dr. Muhamd Khamis Zaytoun

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Dr. Muhamd Khamis Zaytoun
Assistant Professor, Accounting Department, Arab East Colleges, Riyadh, Saudi Arabia

MLA 8
Zaytoun, Dr. Muhamd Khamis. "THE EFFECT OF ACTIVATING THE ROLE OF THE AUDIT COMMITTEE ON AUDITOR’S SOUND JUDGMENT ABOUT MATERIAL MISSTATEMENTS: AN EMPIRICAL INVESTIGATION IN EGYPT." Int. j. of Social Science and Economic Research, vol. 5, no. 10, Oct. 2020, pp. 3169-3192, doi:10.46609/IJSSER.2020.v05i10.023. Accessed Oct. 2020.
APA 6
Zaytoun, D. (2020, October). THE EFFECT OF ACTIVATING THE ROLE OF THE AUDIT COMMITTEE ON AUDITOR’S SOUND JUDGMENT ABOUT MATERIAL MISSTATEMENTS: AN EMPIRICAL INVESTIGATION IN EGYPT. Int. j. of Social Science and Economic Research, 5(10), 3169-3192. doi:10.46609/IJSSER.2020.v05i10.023
Chicago
Zaytoun, Dr. Muhamd Khamis. "THE EFFECT OF ACTIVATING THE ROLE OF THE AUDIT COMMITTEE ON AUDITOR’S SOUND JUDGMENT ABOUT MATERIAL MISSTATEMENTS: AN EMPIRICAL INVESTIGATION IN EGYPT." Int. j. of Social Science and Economic Research 5, no. 10 (October 2020), 3169-3192. Accessed October, 2020. doi:10.46609/IJSSER.2020.v05i10.023.

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Abstract:
The present paper aims to experimentally examine and test the effect of activating the role of audit committees as a corporate governance mechanism on the auditor’ sound judgment about material misstatements in financial statements in the Egyptian professional practice environment. The current study targets auditors of listed companies. We have chosen arbitrarily a selective sample of 193 auditors, We are used to measuring the effect of activating the role of the audit committee on auditor’s sound judgment about material misstatements in financial statements, experimentally designing (2 × 1), this variable has been divided into two levels (activating the role of the audit committee and not activating the role of the audit committee). A lack of statistically significant differences is found between sample auditors under activating or not activating the role of the audit about auditor’s sound judgment regarding material misstatements in the financial statements.

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