Majed Mohammed, NoufRagaee Wadee, SandyEl Sabah, AhdTarek Mohamed, Ahmed2019-10-172019-10-172019Copyright © 2019 MSA University. All Rights Reserved.https://t.ly/BZNPwThe current study examines the effect of the Board and Ownership Structure on Audit Quality. Using a sample of 30 companies listed in Egyptian Stock Exchange (EGX 30) for the year 2017. Firm’s financial statements and board of director’s reports are used to collect data for measuring variables. Descriptive analysis, Person correlation and multiple regression analysis are used to test the hypotheses. Results show that there is a negative insignificant association between institutional ownership, ownership concentration, and board size and audit quality. While there is a positive insignificant association between board independence, foreign ownership. In addition there is a positive significant association board expertise and audit quality.enOctober University for Modern Sciences and ArtsUniversity of Modern Sciences and ArtsMSA Universityجامعة أكتوبر للعلوم الحديثة والآدابOwnership StructureOther