Articlehybrid2019

The Effect of Audit Quality on Firm Performance: A Panel Data Approach

May Mahmoud Elewa · Rasha Mohamed Hamdy El-Haddad

52 citations0/0 files storedInternational Journal of Accounting and Financial Reporting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study attempts to examine the effect of audit quality on firm performance. It uses financial statements of non-financial firms listed as EGX 100. The population studied consists of thirty non-financial firms. The study covers a five year period 2010-2014. It applies panel data analysis. Independent Variables are Auditor Experience (measured by Big-4) and Auditor Independence (measured by auditor Rotation ROT). Dependent Variables are Return on Assets ROA and Return on Equity ROE. In accordance with the Random Effect Model results, BIG 4 and ROT have an insignificant impact on the ROA and ROE of the firm. External and internal financial statement users may benefit from the study only when dealing with high-profit firms.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 52 citations exist upstream.

References

2021Econometric Analysis of Panel Data 1981Auditor size and audit quality 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?2007Performance and size: empirical evidence from Portuguese SMEs 2009Internal governance mechanisms and firm performance in China 2015Corporate Governance and Firm Performance in Pakistan: The Case of Karachi Stock Exchange (KSE)-30 2012The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange 2011Corporate governance mechanisms and financial performance in China: panel data evidence on listed non financial companies

Cited by

2021Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan 2020The Effect of Audit Quality on Firm Value: A Case in Indonesian Manufacturing Firm 2023Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.