دور لجان المراجعة كأحد دعائم الحوكمة في تحسين جودة التقارير الماليةدراسة تطبيقية على شركات الأدوية المصرية

This study aims at exploring the role of audit committee on enhancing the financial reports in Egypt. This was accomplished through reviewing the literature and previous studies related to corporate governance, audit committee and financial reports, then analyze the relationship between the characteristics of the audit committees at the Pharmaceutical corporations listed in the Egyptian Exchange and the possibility of the Company receiving an unqualified auditors' report as a measure of the quality of financial reports. The study finds a positive relationship between the independence of the audit committee members, the size of the audit committee, and the financial experience of its members on the external auditor's report. On the other hand, there was no effect of the numbers of meeting of the audit committee on the quality of the financial reports. Finally, the study emphasized the importance of the characteristics that should be required in the members of the audit committee and to maintain their independency, and the existence of financial and accounting experience in most of the members of the audit committee. KEYWORDS: Corporate Governance, Audit Committee Characteristics, Quality of Financial Reporting