The Impact of industry specialization and Tenure of professional Judgement Quality: Empirical study

Document Type : Original Article

Authors

1 Graduate of the Faculty of Commerce, Business Administration, Helwan University, Preliminary Master’s Degree and Thesis Registration, Faculty of Commerce, Benha University

2 Accounting department .Faculty of commerce.benha university

3 Accounting Department. faculty of commerce.Benha university

Abstract

This study aimed to test the effect of the degree of industry specialization of the auditor and Tenure on the professional judgment quality of The application was carried out on a sample of 89 companies listed on the Egyptian Stock Exchange, distributed across 6 sectors according to the Global Industry Classification Standard (GICS) during the period from 2014 to 2022, representing 801 observations.

The results of the study, under the main analysis, reached: There is an inverse significant effect between both the industry specialization of the auditor and professional judgment quality , as well as between the Tenure between the auditor and his client and the quality of the auditor's professional judgment, in addition to an inverse significant effect of the interaction between the industrial specialization and Tenure between the auditor and his client together on professional judgment quality

The study also reached, under the additional analysis, that: There is an inverse significant effect between both changing the auditor on the relationship between his industrial specialization and the quality of his professional judgment, as well as an inverse significant effect of the auditor's many works on the relationship between his industry specialization and professional judgment quality

Based on the above, the study recommends: The necessity of accounting and auditing offices to commit to implementing the industrial specialization strategy The Egyptian Financial Supervisory Authority and the Egyptian Stock Exchange shall not authorize any non-specialized auditor to practice the profession.

industry specialization , Tenure. professional judgment quality

Keywords

Benha Journal of Humanities Sciences
Volume 3, Issue 2
March and April 2024
Pages 551-596

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