الفهرس 
الإطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The paper aims to measure the impact of the degree of professional solvency of the audit firm the auditor rotation whether at the level of the audit firm or at the level of the audit partner and the research also aims to measure the impact of the degree of professional solvency of the audit firm on the industrial specialization, whether at the level of the audit firm or at the level of the audit partner
Design/methodology/approach: we investigate a sample of the Egyptian firms listed on the Egyptian Stock Exchange during the period(2016-2021) with a total number of observations (588) observation (companies / year).
Findings: The results show a positive impact of the professional solvency on the auditor rotation whether at the level of the audit firm or at the level of the audit partner, and the results show a positive impact of the professional solvency on the industrial specialization of the auditor whether at the level of the audit firm or at the level of the audit partner
Key words: professional solvency, Audit Firm Rotation, Auditor Partner Rotation, Auditor industry specialization .