الفهرس 
CHAPTER ONEOnly 14 pages are availabe for public view
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Abstract
The current study mainly aims to provide a proposed approach to limit the practice of auditor’s opinion shopping to support auditor independence and thus audit quality. To achieve this, the researcher studied the impact of the characteristics of the audit committee, the characteristics of the board of directors, ownership structure forms, audit tenure, and joint audit, in addition to the Corona pandemic, on auditor’s opinion shopping. To study this effect, the final sample for the current study consisted of 91 non-financial companies listed on the Egyptian Stock Exchange during the period 2017-2021. The current study relied on the model of Lennox (2000) to predict the opinion shopping variable. The researcher also used questionnaire lists and distributed them to external auditors and teaching staff in the field of accounting and auditing in order to study the effect of mandatory retention of auditors and disclosure of the name of the audit partner, in addition to activating communication between the predecessor auditor and the successor auditor on auditor’s opinion shopping. The study concluded that there is a statistically significant inverse relationship between the independence and experience of the audit committee and the auditor’s opinion shopping. There is also a statistically significant inverse relationship between the experience and independence of the board of directors and the auditor’s opinion shopping. The study also found that there is a statistically significant inverse relationship between administrative ownership and the auditor’s opinion. In addition, there is a statistically significant positive relationship between government ownership and auditor’s opinion shopping. The study also found that there is a direct and statistically significant relationship between the Corona pandemic and auditor’s opinion shopping. In addition, the study found that there is a statistically significant inverse relationship between the mandatory retention of auditors, disclosure of the name of the audit partner and activating communication between the predecessor auditor and the successor auditor and auditor’s opinion shopping.