الفهرس 
الفصل الأول:الاطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
After the European Commission has issued the “green paper on auditing”, that recommends joint audit as one of the tools to restore users’ confidence in financial reports by enhancing auditor’s independence and improving audit quality, it was necessary to study its implications in the Egyptian context. The majority of studies in Finland, Saudi Arabia, Qatar, and UAE have found that joint audit reduces the risk of information reported in the financial statements, hence enhancing the perceived audit quality and decreasing the cost of debt capital. A great debate was observed regarding the impact of joint audit on audit quality. Some studies document a positive impact of joint audit on audit quality, while others find no evidence to support that argument. On the other hand, studies that examined the joint audit fees in the Egyptian context, a consensus evidence supports the increase of audit fees when a joint audit is in place. This is due to the increased effort that each auditor has to exercise on the other auditor’s work. Given that there is no conclusive evidence on the impact that joint audit could have on audit quality despite its positive association with higher audit fees in the Egyptian context, and no studies have been conducted to examine its impact on cost of debt capital, this study is interested in the following research question: “What encourages many Egyptian firms to voluntary appoint more than one auditor to perform the audit and pay higher fees, given that there is no sufficient evidence to support that this could result in higher audit quality?” The answer may be because of decreasing the cost of debt capital. Accordingly, the problem of this study could be presented in the following question: Does the practice of joint audit affect the cost of debt capital in the Egyptian context?