The Impact of Corporate Social Responsibility Reporting on Audit Quality and Auditor Dismissal in Egyptian listed Companies (An Applied Study)

Research Abstract

The main objective of this study was to investigate the impact of corporate social responsibility reporting on audit quality and auditor dismissal among Egyptian listed companies during the time period from to . This study selected this time period because Egyptian Stock Exchange issued a guide disclosure to the disclosure of companies sustainability performance. This study selected this time period because Egyptian Stock Exchange issued a guide disclosure to the disclosure of companies sustainability performance. The sample of the study included companies (EGX ) listed on the Egyptian stock exchange because companies that entered the S&P EGX ESG are chosen from this index. To explore the impact of corporate social responsibility reporting on audit quality and auditor dismissal, the researcher developed two main hypotheses and six sub-hypotheses and used a multiple regression analysis and logistic regression analysis. Results of multiple regression model indicated corporate there is a positive significant effect between corporate social responsibility reporting and audit quality. Also results of logistic regression model indicated corporate there is a negative significant effect between corporate social responsibility reporting and auditor dismissal. The researcher recommended to Egyptian listed companies to pay attention to social responsibility reporting. Keywords: CSRR, Audit Quality, Auditor Dismissal and S&P EGX ESG

Research Keywords

The Impact of Corporate Social Responsibility Reporting on Audit Quality and Auditor Dismissal in Egyptian listed Companies (An Applied Study)