The impact of auditor fees on the quality of the audit process: an applied study on companies listed on the Egyptian Stock Exchange

Document Type : Original Article

Authors

Department of Accounting, Faculty of Commerce, Benha University

Abstract

The study aimed to identify the impact of auditor fees on the quality of the audit process in companies listed on the Egyptian Stock Exchange. The study relied on the content analysis approach of the published financial reports of a sample of 236 joint-stock companies listed on the Egyptian Stock Exchange after excluding financial companies during the period from 2020 to 2023, with 944 observations, to test the research hypotheses that reflect the relationship between auditor fees and the quality of the audit process. The multiple regression method was used to test the study hypotheses. The results of the study indicate a positive relationship between auditor fees and the quality of the audit process. The results concluded that the fees received by the auditor play an important role in improving the quality of the audit process, while the quality of the audit process decreases and thus the risks of asymmetry of information among stakeholders increase with the decrease in auditor fees. The study also recommends the need to develop a proposed model for auditor fees to ensure the quality of the audit process.

Keywords

Benha Journal of Humanities Sciences
Volume 3, Issue 2
March and April 2024
Pages 803-850

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