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The Impact of Key Audit Matters on Audit Costs with Evidence from Firms Listed on the Egyptian Stock Exchange
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The Impact of Key Audit Matters on Audit Costs with Evidence from Firms Listed on the Egyptian Stock Exchange
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Journal Article
The Impact of Key Audit Matters on Audit Costs with Evidence from Firms Listed on the Egyptian Stock Exchange
2025
Overview
This research aims to investigate the relationship between key audit matters (KAMs) and audit cost (proxied by; audit report lag (ARL)). The research design is a quantitative approach. The analysis relies on secondary data through a sample of 79 non-financial Egyptian-listed firms from 2018 to 2023. The researcher employs logistics regression analyses. The results show that there is a positive and significant relationship between KAMs and ARL.
Publisher
جامعة قناة السويس - كلية التجارة بالاسماعيلية
Subject
