| المستخلص: |
Corporations are considered the most public and spread from the new business environment. These corporations are known by separating between ownership and management which leads to conflict of interest between the of the different parties' these conflict may happen even inside or the corporations out side it. This conflict of interests between the different parties lead to agency problems, because of the management's way in providing shareholders with misstatement about the corporation financial position with the helping some auditing firms. The most popular example for these problems, is the financial collapses that happened lately to the American corporation during 2002 such as: Enron and WorldCom. In Egypt, a lot of collapses happened to many corporation because of these problems which can appear because of one or all of the following reasons: (1)- Weakness of management moral's behavior. (2)- The appearance of a large number of corporations that are known by separating between ownership and management which led to agency problems with led to the need of corporate governance. (3)- The negative role of shareholders specially those from institutional shareholders. (4)- Lack of the independence of the board of director. (5)- The non separation between the chairman role and the chief executive officer role. (6)- The weakness of the accounting experience for the members of audit committee or their non existence. (7)- Lack of the independence of the audit committee members. (8)- The non periodical change of the chief audit committee. (9)- Lack of the independence of the auditor and not providing management with the required advisory services, which leads to the failure of external auditing. Therefore, local or international executive institutions and organizations' should pay more attention to correct the corporate governance structure path which includes: (ownership structure, board of director, audit committee, auditor). This study will be divided into the following parts: First part: The nature of corporate governance and its role to achieve auditing quality. Second part: the effect of governance sturcutre components on auditing quality.. Third part: the empirical study on a sample of listed companies with in Egyptian stock market.
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