أثر المراجعة المشتركة على جودة الأرباح المحاسبية فى الشركات المساهمة المصرية (دراسة امبريقية) The Impact of Joint Audits on Accounting Earnings Quality in the Egyptian listed companies (An Empirical Study)

The main objective of the research is to investigate the relationship between joint audits and the accounting earnings quality , expressed in four measures, (Earnings persistence, EarningsPredictability, accruals quality,and Earnings smoothing), so as to a sample of60 Egyptian listed companies consisting of 60 companies. This was divided into different distributed economic sectors, from 2011 to 2015 m. Doing the impirical study ,using multi regression Analysis "the research concluded that there is relationship, between joint audits and Earnings persistence as a measures of the accounting Earnings Quality,and the results showed that there is no relationship between joint audits and the other accounting Earnings Quality measures predictability, accruals Quality,Earnings smoothing. .