The Impact of Auditor’s Efforts on the Outputs of the Audit Process: An Empirical Study on Companies Listed on the Egyptian Stock Exchange.

Abstract: The objective of this research is to examine and evaluate the impact of auditor effort on the outcomes of the audit process for a sample of companies listed on the Egyptian stock exchange. The study aims to investigate the influence of auditor effort on both the quality of the audit process and the auditor's opinion. The research was conducted on a sample of 33 companies listed on the Egyptian stock exchange for the period from 2018 to 2022. Results indicate a significant positive relationship between audit fees and both the quality of the audit process and the auditor's opinion. Moreover, the study found a significant positive impact of auditor time spent on adjusting their opinion, while no significant effect was found on the quality of the audit process. Through an additional analysis in which the researcher relied on changing the research model based on Stepwise regression as a result of the presence of a large number of variables affecting the dependent variable, what was reached in the basic analysis was confirmed.