The Impact of Audit Committee Characteristics on Auditor’s Opinion Shopping
Abdel Azim Al-Banna, B., Tarek Ahmed Hafez, S., Ahmed Ibraheem El-Ashmawy, Y. (2024). The Impact of Audit Committee Characteristics on Auditor’s Opinion Shopping. EKB Journal Management System, 48(2), 992-1017. doi: 10.21608/alat.2024.365445
Bashir Abdel Azim Al-Banna; Samah Tarek Ahmed Hafez; Yasmena Ahmed Ibraheem El-Ashmawy. "The Impact of Audit Committee Characteristics on Auditor’s Opinion Shopping". EKB Journal Management System, 48, 2, 2024, 992-1017. doi: 10.21608/alat.2024.365445
Abdel Azim Al-Banna, B., Tarek Ahmed Hafez, S., Ahmed Ibraheem El-Ashmawy, Y. (2024). 'The Impact of Audit Committee Characteristics on Auditor’s Opinion Shopping', EKB Journal Management System, 48(2), pp. 992-1017. doi: 10.21608/alat.2024.365445
Abdel Azim Al-Banna, B., Tarek Ahmed Hafez, S., Ahmed Ibraheem El-Ashmawy, Y. The Impact of Audit Committee Characteristics on Auditor’s Opinion Shopping. EKB Journal Management System, 2024; 48(2): 992-1017. doi: 10.21608/alat.2024.365445

The Impact of Audit Committee Characteristics on Auditor’s Opinion Shopping

المجلة المصرية للدراسات التجارية
Volume 48, Issue 2, April 2024, Pages 992-1017    PDF (1022.67 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2024.365445
Authors
Bashir Abdel Azim Al-Banna1; Samah Tarek Ahmed Hafez2; Yasmena Ahmed Ibraheem El-Ashmawy3
1Professor of Accounting, Faculty of Commerce, Mansoura University, and Former Vice Dean for Postgraduate Studies and Research
2Professor of Accounting, Faculty of Commerce, Mansoura University and Vice Dean for Community Service and Environmental Development
3Assistant Lecturer, Accounting Department, Faculty of Commerce Mansoura University
Abstract
Abstract
        The current study aims to examine the impact of the characteristics of the audit committee on auditor's opinion shopping in the Egyptian environment. The characteristics of the audit committee are represented in the independence of the audit committee, the experience of its members, and its size, in addition to the number of its meetings during the year. The researchers used a sample of 449 observations from non-financial companies listed on the Egyptian Stock Exchange during the period from 2017 to 2021. Using the logistic regression model, the results of hypothesis testing showed that there is a significant relationship between two characteristics of the audit committee and auditor's opinion shopping. Where it became evident that there is an inverse significant relationship between the independence of the audit committee and auditor's opinion shopping, as well as an inverse significant relationship between the experience of the members of the audit committee and auditor's opinion shopping. On the other hand, the results showed that there is no significant relationship between the number of audit committee members and auditor's opinion shopping, as well as between the number of its meetings and auditor's opinion shopping.
مستخلص
       تستهدفت الدراسة الحالية دراسة أثر خصائص لجنة المراجعة على تسوق رأي المراجع في البيئة المصرية. وقد تمثلت خصائص لجنة المراجعة في استقلال لجنة المراجعة، وخبرة أعضائها، وحجمها، بالإضافة إلى عدد اجتماعاتها خلال السنة. وقد قامت الباحثة باستخدام عينة مكونة من 449 مشاهدة من الشركات غير المالية المقيدة بالبورصة المصرية خلال الفترة من 2017 إلى 2021. وباستخدام نموذج الانحدار اللوجيستي، أظهرت نتائج اختبار الفروض وجود علاقة معنوية بين اثنان من خصائص لجنة المراجعة وتسوق رأي المراجع. حيث اتضح وجود علاقة معنوية عكسية بين استقلال لجنة المراجعة وتسوق رأي المراجع، وكذلك تبين وجود علاقة معنوية عكسية بين خبرة أعضاء لجنة المراجعة وتسوق رأي المراجع، ومن جهة أخرى أظهرت النتائج عدم وجود علاقة معنوية بين عدد أعضاء لجنة المراجعة وتسوق رأي المراجع وكذلك بين عدد مرات اجتماعاتها وتسوق رأي المراجع.
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