The Impact of Corporate Governance and Audit Quality on the Investment Decision-Reference-Cited by-同舟云学术

The Impact of Corporate Governance and Audit Quality on the Investment Decision

Published:2022 Issue:3 Volume:6 Page:5-12
ISSN:2521-1242
Container-title:Financial Markets, Institutions and Risks
language:en
Short-container-title:FMIR

Author:

Shazly Mo’men A.¹^ORCID,AbdElAlim Khaled²^ORCID,Mortaky Abanob Nashat¹

Affiliation:

1. Ahram Canadian University, Egypt

2. May University, Cairo Campus of Heriot Watt University, Egypt

Abstract

The main purpose of this research is to study the impact of corporate governance and audit quality on the investment decision. In order to achieve this objective, the research collected literature review about previous variables. This research used survey method on the construction sector in Egypt. They are 97 completed questionnaires. Data was analyzed and hypotheses tested by using Statistical Package for the Social Sciences (SPSS). The research found that there’s significant positive impact of corporate governance on the audit quality and investment decision which means investors will depend on the corporate governance when they make their investment decision. In addition, investors will depend on the audit quality (the ability of an auditor to detect a breach (auditor competence) and the willingness to report such a breach (auditor independence) when they make their investment decision.

Publisher

Sumy State University

Subject

General Earth and Planetary Sciences,General Environmental Science

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