422157

Board and audit committee characteristics' impacts on the quality of auditing: Empirical evidence from Egypt

Article

Last updated: 27 Apr 2025

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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

DOI

10.21608/caf.2025.422157

Keywords

Audit quality, Board Characteristics, Audit Committee Attributes, Corporate Governance, Egyptian Stock Exchange

Authors

First Name

Gihane magdi Mohamed kamal

Last Name

Gazia

MiddleName

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Affiliation

Lecture of accounting Faculty of commerce -Tanta university

Email

gehan.gazia@commerce.tanta.edu.eg

City

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Orcid

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Volume

45

Article Issue

1

Related Issue

55286

Issue Date

2025-03-01

Receive Date

2025-01-13

Publish Date

2025-03-01

Page Start

25

Page End

47

Print ISSN

1110-4716

Online ISSN

2682-4825

Link

https://caf.journals.ekb.eg/article_422157.html

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http://journals.ekb.eg?_action=service&article_code=422157

Order

422,157

Publication Type

Journal

Publication Title

التجارة والتمويل

Publication Link

https://caf.journals.ekb.eg/

MainTitle

Board and audit committee characteristics' impacts on the quality of auditing: Empirical evidence from Egypt

Details

Type

Article

Created At

27 Apr 2025