The Impact of Corporate Social Responsibility& Audit Committee on the Financial Performance

Abstract

Previous studies have demonstrated the impact of corporate social responsibility and audit committee on firm performance. This study puts forward a regression model to investigate the impact of the corporate social responsibility and audit committee on firm performance. Research was tested on 150 observations listed in the Egyptian stock exchange starting from the period 2015-2019. The results of this study showed that CSR has no significant impact on firm performance, also showed that the results showed that audit committee size has a significant positive impact on the firm performance, also showed that the audit committee independence has a significant negative impact on the firm performance and showed that audit committee frequency, audit committee expertise and audit committee external auditor have no relation with financial performance.