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The Effect of Audit Quality and Earnings Management on Cost of Equity // GP // Dr. Mahmoud ELghzaly (2018 - 2019)

Mohamed Waleed 154735

The Effect of Audit Quality and Earnings Management on Cost of Equity // GP // Dr. Mahmoud ELghzaly (2018 - 2019) - Giza : MSA, 2018 - 36 P. - MANAGEMENT DISTINGUISHED PROJECTS 2018 .

The current study examines the effect of audit quality and earnings management on cost of
equity. The current study used a sample of the 10 firms listed in EGX30 as of 2017 during
the period of 2015-2017. To measure the variables, data were collected from auditor’s
report, financial statements which were downloaded from the companies’ websites. To test
the hypotheses, descriptive, correlation, and regression analysis were conducted using
SPSS program. There is a positive insignificant association between the Audit quality and
Cost of equity, There is a positive insignificant association between Earnings management
and cost of equity.


Accounting
Audit Quality

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