Measuring the Impact of Auditing Ethical Requirements on the Auditor’s Role in Limiting Earnings Management Practices “A Field Study”

The Objective the Research: To measure the impact of auditing ethical requirements on the auditor’s role in limiting earnings management practicesDesign and methodology: The field study was conducted on a sample of (100) individuals from the groups that make up the study population, and the results were analyzed and drawn by applying some statistical methods found in the Statistical Package for Social Sciences known as (SPSS V.25).Results and recommendations: The research results indicate that there is a statistically significant relationship between the ethical requirements of auditing and limiting earnings management practices, which proves the validity of the first hypothesis, and the existence of a statistically significant relationship between the role of the auditor’s professional responsibility and limiting earnings management practices, which proves the validity of the second hypothesis. Based on this, the researcher recommends the necessity of benefiting from the outcome of international lessons and experiences regarding the ethical and professional aspects that the researcher addressed in the body of the research, which will reflect positively on the development of the Egyptian experience in this regard, and the need for professional organizations working in the field of the auditing profession to adopt work on establishing a standard. To behaviorally qualify auditors along with the standard of scientific and practical qualification, and its content must take into account honesty, integrity and objectivity, Developing audit programs in colleges of commerce to ensure the establishment of ethical values ​​and professional rules that must be followed to raise the efficiency and effectiveness of those working in the field of auditing, and to establish awareness of the necessity of adhering to these values ​​and behavioral traditions and not being tempted to help some companies in their illegal approach to managing profits, and finally the importance of increasing the penalties resulting from a violation. The ethical and professional rules in the constitution of the audit profession, including the rules regulating criminal liability, civil liability, and disciplinary liability, as the trend towards increasing penalties will be a deterrent against transgression, while at the same time reducing the phenomenon of profit management