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

نوع المستند : المقالة الأصلية

المؤلف

كلية التجارة- جامعة المنصورة

المستخلص

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.

الكلمات الرئيسية

الموضوعات الرئيسية

مجلة الشروق للعلوم التجارية
المجلد 16، العدد 16.2 - الرقم المسلسل للعدد 16
عدد خاص الجزء الثاني
إبريل 2024
الصفحة 577-620

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