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358978

The Impact of the Characteristics of the Board of Directors on Auditor's opinion Shopping: Evidence from Egypt

Article

Last updated: 29 Dec 2024

Subjects

-

Tags

المراجعة

Abstract

The current study aims to identify whether Egyptian companies engage in auditor's opinion shopping and examines the impact of the characteristics of the board of directors on auditor's opinion shopping in the Egyptian environment. The characteristics of the board of directors are represented in the size, the independence, role duality of the chairman, the presence of women and the experience of the board of directors. 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 the Egyptian companies successfully engage in auditor's opinion shopping. In addition to that there is an inverse relationship between the independence of the board of directors and auditor's opinion shopping. As well as there is a significant inverse relationship between the financial expertise and auditor's opinion shopping. On the other hand, the results showed that there is no significant relationship between auditor's opinion shopping and each of the size, the role duality and the presence of women.

DOI

10.21608/sjcs.2024.267903.1057

Keywords

Opinion shopping, Board of Directors, task duality, Corporate Governance

Authors

First Name

ياسمينا

Last Name

العشماوي

MiddleName

-

Affiliation

كلية التجارة- جامعة المنصورة

Email

yasmenaibrahim@mans.edu.eg

City

-

Orcid

-

Volume

16

Article Issue

16.2

Related Issue

48280

Issue Date

2024-04-01

Receive Date

2024-02-05

Publish Date

2024-04-01

Page Start

577

Page End

620

Print ISSN

1687-8523

Online ISSN

2682-356X

Link

https://sjcs.journals.ekb.eg/article_358978.html

Detail API

https://sjcs.journals.ekb.eg/service?article_code=358978

Order

358,978

Type

المقالة الأصلية

Type Code

2,291

Publication Type

Journal

Publication Title

مجلة الشروق للعلوم التجارية

Publication Link

https://sjcs.journals.ekb.eg/

MainTitle

The Impact of the Characteristics of the Board of Directors on Auditor's opinion Shopping: Evidence from Egypt

Details

Type

Article

Created At

29 Dec 2024