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

Shazly Mo’men A., AbdElAlim Khaled (), Mortaky Abanob Nashat and Sayed Mohamed Nasser
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Shazly Mo’men A.: Assistant Professor of accounting, School of Business Administration, Ahram Canadian University, Egypt
AbdElAlim Khaled: Assistant Professor of accounting, faculty of Business Administration, May University, Cairo Campus of Heriot Watt University, Egypt
Mortaky Abanob Nashat: School of Business Administration, Ahram Canadian University, Egypt
Sayed Mohamed Nasser: School of Business Administration, Ahram Canadian University, Egypt

Financial Markets, Institutions and Risks, 2022, vol. 6, issue 3, 5-12

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.

Keywords: Corporate governance; audit quality; investment decision and construction sector in Egypt (search for similar items in EconPapers)
JEL-codes: L7 M41 M42 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:fmiris:v:6:y:2022:i:3:p:5-12:n:4

DOI: 10.21272/fmir.63.5-12.2022

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