Auditors

The research aimed to determine the effect of opinion shopping on audit fees and earning quality. The research also aimed to study the moderating role of the audit office’s characteristics in the relationship of opinion shopping with audit fees and earning quality in the applicable companies. To achieve this, an experimental study was conducted on the companies registered on the Egyptian Stock Exchange that conducted By changing the auditor during the period from 2015-2020, The findings of the analysis indicated: First : opinion shopping has significant positive effect on audit fees, second : opinion shopping has a negative significant effect on earning quality, third : The results showed the moderating role of the characteristics of audit office for the effect of opinion shopping on audit fees and earning quality, and in light of the findings of the research, a set of recommendations was proposed that aims to raise awareness of the phenomenon of opinion shopping, reduce its negative effects, and enhance the independence of the auditor.