Abstract

Audit market in Egypt is complex and competitive. Egyptian laws permit different types of audit. Both joint audit and dual audit are allowed. In specific cases, mandatory audit is required. Big 4 are not dominating audit market. Based on data of non-financial listed companies for 2015 and 2016, this study aims to investigate auditor choice, audit fees, and audit quality. Results show that Big 4 receive audit fees premium. None of auditor types including Big 4 provides higher audit quality. Both joint audit and dual audit are not improving audit quality and increase audit fees.

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