Nouf Majed Mohammed 154683 <br/><br/>
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 .
<br/><br/> The current study examines the effect of the Board and Ownership Structure on Audit<br/>Quality. Using a sample of 30 companies listed in Egyptian Stock Exchange (EGX 30)<br/>for the year 2017. Firm’s financial statements and board of director’s reports are used<br/>to collect data for measuring variables. Descriptive analysis, Person correlation and<br/>multiple regression analysis are used to test the hypotheses. Results show that there is<br/>a negative insignificant association between institutional ownership, ownership<br/>concentration, and board size and audit quality. While there is a positive insignificant<br/>association between board independence, foreign ownership. In addition there is a<br/>positive significant association board expertise and audit quality. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting