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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Shazly Mo’men A. & AbdElAlim Khaled & Mortaky Abanob Nashat & Sayed Mohamed Nasser, 2022. "The Impact of Corporate Governance and Audit Quality on the Investment Decision," Financial Markets, Institutions and Risks, Sciendo, vol. 6(3), pages 5-12, September.
    • Handle: 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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    More about this item

    Keywords

    Corporate governance; audit quality; investment decision and construction sector in Egypt;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L7 - Industrial Organization - - Industry Studies: Primary Products and Construction

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