The Impact of Audit Characteristics on Firm Performance

Abstract

This research's objective is to evaluate and examine the effect of the audit characteristics on firm performance. The audit characteristics used in this research are the audit type, and the number of meetings held and number of members on the audit committee on the firm performance. The sample covers 38 companies listed in Egypt Stock Exchange (EGX) during the period 2017 to 2020. In this research a multiple regression model was used to measure the profitability. The results showed in the last chapter that the audit characteristics have a positive insignificant relationship with firm performance except for the number of audit members since that it has a positive significant relationship with firm performance.