The impact of auditor{u2019}s reliance on qualitative materiality factors on the determination of the appropriate audit report : An empirical study in the Egyptian environment / Samar Salama Mohamed ; Supervised Mohamed Rashad Mohamed Youssef Mehana

Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

In response to numerous cases of earnings management practices by major corporations, International organizations such as the SEC (1999) have shown a great concern about the serious consequences that qualitative materiality has on the quality of financial information published by companies. Such organizations listed several qualitative factors that should render a quantitatively immaterial item to be qualitatively material in nature. The aim of this research is to expand the materiality literature by using a survey and experimental case studies to investigate the influence of qualitative factors on Egyptian auditors{u2019} assessment of materiality and consequently on the determination of the appropriate type of auditor{u2019}s report. Furthermore, This study investigates whether differences in personal characteristics of Egyptian auditors (length of auditor{u2019}s experience, level of auditor{u2019}s qualifications, degree of auditor{u2019}s current occupation and type of audit firm) can influence their degree of reliance on qualitative factors of materiality in assessing materiality of detected misstatements

Issued also as CD