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العنوان
The Effect of Cognitive and Affective Responses on the Relationship between the Expanded Audit Report and the Investment Decision :
المؤلف
El-Attar, Nermine Ahmed Mamdouh Abd El-Aziz.
هيئة الاعداد
باحث / نيرمين احمد ممدوحعبد العزيز العطار
مشرف / اسماعيل ابراهيم جمعه
مشرف / كمال الدين مصطفي الدهراوي زكريا فريد عبد الفتاح
مناقش / زكريا فريد عبد الفتاح
مناقش / محمد عبد الحميد طاحون
الموضوع
Cognitive Responses. Affective Responses. Investment Decision.
تاريخ النشر
2024.
عدد الصفحات
XV, 171 p. :
اللغة
الإنجليزية
الدرجة
الدكتوراه
التخصص
المحاسبة
الناشر
تاريخ الإجازة
16/10/2023
مكان الإجازة
جامعة الاسكندريه - كلية الاعمال - المحاسبة
الفهرس
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Abstract

This research aimed to investigate whether the Expanded Audit Report includes the information content that affects the decisions of stakeholders in general, and specifically the investors, through an experimental study in the Egyptian business environment. Furthermore, the behavioral aspects of the investor were studied by testing if the cognitive beliefs and affective reactions play a mediating role in the relationship in question. Finally, it aimed to test the impact of the level of overconfidence bias and the herding behavior bias of the decision-makers as moderating variables on the strength and the direction of the research relationships. It was found by using the Partial Least Squares Structural Equation Modeling (PLSSEM) that there was a positive relationship between the Expanded Audit Report and the investment decision. Additionally, it was demonstrated that the affective reactions positively mediate the relationship between the Expanded Audit Report and the investment decision. Moreover, it was demonstrated that cognitive beliefs negatively mediate the relationship between the Expanded Audit Report and the investment decision. The mediation effect of the affective reactions was more substantial than the mediation effect of the cognitive beliefs. However, the moderating effect of the overconfidence bias on the research’s primary relationship was not supported, while the negative moderating effect of the herding bias was supported. The moderated mediation effects were not supported to be significant in the research relationships