Faculty Of Management Graduation Project 2022- 2023

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Browsing Faculty Of Management Graduation Project 2022- 2023 by Subject "Audit Quality"

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    The Digital Transformation and Audit Quality and their Reflection on Enhancing the Quality of Financial Reporting
    (October University for Modern Sciences and Arts, 2023) Saleh Helmy, Manar; Mohamed Hassan, Farah
    This research aims to examine and prove that there is an effect of independent variable, digitalization and audit quality on dependent variable, enhancing the quality of financial reporting. Maintaining openness in the disclosure of information about a company's financial situation and performance depends critically on internal audit. In this regard, raising the standard of internal audit is crucial for raising the standard of financial reporting. This research paper is based on secondary data that are collected from listed companies of EGX 100. The type of data is quantitative about the annual reports of listed companies in Egypt to measure the quality of financial reporting by earning management.The methodology of this research includes two main sections, section one is about variables & measurements, sample, data collection and research model. Although, section two consists of testing, measuring and evaluating the relationship between the digitalization and audit quality on enhancing the quality of financial reporting using the techniques of descriptive analysis, correlation, coefficients and regression model. The sample consists of 40 non-financial firms listed in the Egyptian exchange market (EGX) during the period of 2018 to 2021. The collected data was from the annual reports of 40 companies listed in EGX from mubasher website. The final examination equals 40 company x 4 years = 160 observations. The results are we found in the relationship of digitalization and audit quality significant relationship but relationship of audit quality and quality of financial reporting insignificant relationship.