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The moderating effect of joint audit on the relationship between the readability of financial statements footnotes and audit effort: evidence from Egypt

Reem Shaker et al.

Afro-Asian Journal of Finance and Accounting2025https://doi.org/10.1504/aajfa.2025.144815article
ABDC C
Weight
0.50

What the paper says

This research examines the effect of the readability of financial statements footnotes on audit efforts. Furthermore, it examines the moderation role of voluntary joint auditing in this relationship. The results show that generally, auditors respond to complex footnotes by increasing audit efforts through longer audit report lag and higher audit fees. In addition, the findings reveal a significant negative moderation role of joint auditing on the relationship between the readability of footnotes and audit fees, whereas there are no incremental effects of joint auditing on the relationship between readability and audit report lag. This research contributes to the auditing literature by providing evidence on the informativeness of the qualitative characteristics of financial reports to audit engagements. It also represents interdisciplinary business research, using qualitative and quantitative research methods besides connecting linguistics to auditing research.

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https://doi.org/https://doi.org/10.1504/aajfa.2025.144815

Or copy a formatted citation

@article{reem2025,
  title        = {{The moderating effect of joint audit on the relationship between the readability of financial statements footnotes and audit effort: evidence from Egypt}},
  author       = {Reem Shaker et al.},
  journal      = {Afro-Asian Journal of Finance and Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/aajfa.2025.144815},
}

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The moderating effect of joint audit on the relationship between the readability of financial statements footnotes and audit effort: evidence from Egypt

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.