Board and audit committee characteristics' impacts on the quality of auditing: Empirical evidence from Egypt | ||
| التجارة والتمويل | ||
| Volume 45, Issue 1, March 2025, Pages 25-47 PDF (1.02 M) | ||
| DOI: 10.21608/caf.2025.422157 | ||
| Author | ||
| Gihane magdi Mohamed kamal Gazia | ||
| Lecture of accounting Faculty of commerce -Tanta university | ||
| Abstract | ||
| This research examines the impact of board features and audit committee attributes on audit quality, using evidence from companies listed on the Egyptian stock exchange. The research was concerned with analyzing and testing the impact of some features of the board of directors and some features of the audit committee on the quality of auditing in Egypt. Utilizing data from 87 non-financial companies from 2017-2023, the study employs a conditional logit model as the primary analytical method and the Generalized Method of Moments (GMM) for robustness checks to address potential endogeneity issues. The study's main findings indicate that an increase in the number of female board members is associated with higher audit quality, supporting the notion that gender diversity enhances oversight and governance. These results provide valuable insights for policymakers and corporate leaders in Egypt to promote board features and audit committee attributes and enhance corporate governance | ||
| Keywords | ||
| Audit quality; Board characteristics; Audit committee attributes; Corporate governance; Egyptian Stock Exchange | ||
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