Nouf Majed Mohammed 154683

The Impact of Ownership Structure and Board Characteristics on Audit Quality \\GP \\ DR \ Mahmoud El-Ghazaly ( 2018-2019 ) - Giza MSA 2018 - 39 Page - MANAGEMENT DISTINGUISHED PROJECTS 2018 .

The current study examines the effect of the Board and Ownership Structure on Audit
Quality. Using a sample of 30 companies listed in Egyptian Stock Exchange (EGX 30)
for the year 2017. Firm’s financial statements and board of director’s reports are used
to collect data for measuring variables. Descriptive analysis, Person correlation and
multiple regression analysis are used to test the hypotheses. Results show that there is
a negative insignificant association between institutional ownership, ownership
concentration, and board size and audit quality. While there is a positive insignificant
association between board independence, foreign ownership. In addition there is a
positive significant association board expertise and audit quality.