International Journal of Accounting Research

Ibrahim A

Publications

• Research Article
  Effect of Audit Quality on Non-Professional Investors Decisions: Experimental Evidence from Egypt
  Author(s): Ibrahim A and Badawy HIbrahim A and Badawy H
  
  Purpose of this paper: The purpose of this paper is to investigate non-professional investors’ perceptions of audit quality proxied by audit firm size on their desirability to invest and their estimates of firm value. Design/methodology/approach: Two within-subjects experiments were designed to test non-professional investors’ perception regarding the impact of audit quality on their desirability to invest and their estimates of firm value in a single audit scenario and a joint audit scenario. Non-parametric statistical tests were used to test the research hypotheses. Findings: In a single audit scenario, investors perceive a superior quality for the audit services provided by a big 4 versus a non-big 4. In the case of a joint audit, the Accountability State Authority does not have the same su.. View More»
  DOI: 10.35248/2472-114X.18.6.185

  Abstract PDF