Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/54038
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dc.contributor.authorEissa, Aref Mahmoud Kamel-
dc.date.accessioned2020-04-13T08:01:35Z-
dc.date.available2020-04-13T08:01:35Z-
dc.date.issued2020-04-
dc.identifier.citationEissa, A. M. K. (2020). Auditor’s perceptions of CEOs overconfidence in Egypt : a quasi-experimental study. Journal of Accounting, Finance and Auditing Studies, 6(2), 1-30.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/54038-
dc.description.abstractPurpose: This study aims to explore auditor’s perceptions of CEOs overconfidence in Egypt as one of the emerging countries. Design/methodology/approach: A quasi-experimental study is used on a sample comprises of 101 practicing auditors at public accounting firms in Egypt to assess (i) CEO overconfidence in a case scenario, (ii) the quality of earnings that would be provided by this overconfident CEO, and (iii) how overconfident CEO would be considered when they are assessing fraud risk, audit risk, audit effort and audit fees. Findings: The results suggest that not all the auditors in the sample were able to discover the same degree of overconfidence personal traits in a case scenario, and it was done by the sense, and they generally agree that overconfident CEO are more likely to provide lower earnings quality. Accordingly, they raise their assessment for audit fees as a result of an increase in fraud risk, audit risk, and audit effort. Practical implications: This study has significant implications for accounting and auditing professionals, market participants and regulators; where auditors should consider the overconfidence of the CEO during the audit process, market participants should consider managerial overconfidence when they are making investment decisions. Moreover, this study highlights the gap between auditing standards and the professional practice; which requires regulators to consider personal overconfidence traits as an indicator of financial reporting risk. Originality/value: This study helps in filling a gap in the literature; where auditor’s perceptions of CEOs overconfidence have not been fully investigated in emerging economies.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAuditing -- Egypten_GB
dc.subjectFinancial statements -- Egypten_GB
dc.subjectChief executive officers -- Psychologyen_GB
dc.subjectAuditing -- Quality controlen_GB
dc.titleAuditor’s perceptions of CEOs overconfidence in Egypt : a quasi-experimental studyen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.32602/jafas.2020.008-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 2

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