Basic Informations

C.V

Name: Samir Ibrahim Abdelazim Mohamed
Date of Birth: 23 July 1985
Status: Married and counting two children
address: Shark El Nile- Beni Suef City
Tel: 01002286819
Current Job: lecturer of Accounting Faculty of Commerce>

Master Title

The role of audit committees in reducing the agency costs and their effect upon the quality of the performance of the external auditing – An applied Study

Master Abstract

This study concerned with the role that can be played by audit committees in reducing Agency costs that arise within the firm, and the statement of the impact of this reduction on the quality of the performance of external audit process, and the results of the study found to the possibility of doing the audit committees with reducing Agency costs that occur within the firm, through its role in Achieving a balance between conflicting interests in the firm, and also its role in reducing the asymmetry of information between the parties within and external of the firm, and the results also showed that there are a positive relationship between the reducing of agency costs and the quality of the performance of external audit , and has been divided research into four chapters as follows: the first chapter the general framework of agency theory, the second chapter the general framework of audit committees and their relationship to the quality of the performance of external audit, the third chapter on the role of audit committees in reducing agency costs, and finally, chapter four has been allocated for the applied study, in addition to the findings and results and recommendations.

PHD Title

"The role of external auditor towards the integrated reports and the type of professional assurances required and testing its acceptability among stakeholders to reduce the expectations Gap - An experimental study"

PHD Abstract

The study aimed at determining the auditor's attitude towards the management's assertions contained in the integrated business report as an independent professional assurance service and its impact on stakeholders' decisions and their understanding of the expectations gap by trying to develop a proposed professional framework for this service in light of the principles and guidelines of the general framework of the integrated report issued by the Board International Integrated Reporting. Research methodology based on combining the field approach through a questionnaire including a sample of 80auditors and the experimental approach through three experimental cases including a sample of 75 of stakeholders. The study found that auditors accepted the proposed professional assurance framework about management assertion through integrated reporting . the application of that framework contributes to the narrowing of the audit expectation gap through improving the quality of the auditing process in terms of accuracy of auditing risks, evaluating and discovering fraud risk , assessing the extent of firm going concern on one hand, and meeting the needs of stakeholders about improving the quality of risk management reporting and improving the information content of the auditor's report on the other hand.