The Impact of Audit Committee Characteristics on Audit Quality Using Audit Fees as a Mediating Variable

Abstract

This research aims to examine and investigate the independent variable, which is the audit committee characteristics on the dependent variable, which is audit quality taking Audit fees as a mediating, and a control variable is firm performance. This research applied investigation on a time period from 2018 to 2020 which is three years. Using 50 listed companies in EGX as a sample with 150 observations. This research use regression and correlation model to measure the variables. Adding, the empirical studies show that audit committee characteristics has no relation with audit quality. In addition, the relation between audit committee characteristics and audit fees is not significant. Although, by taking audit fees as a mediating variable .it was found that it has a positive significant impact on Audit quality