Examining the Effect of Audit Committee Attributes on Firm Financial Performance with The Moderating Role of Audit Quality Applied Study on the Egyptian listed Companies of Food and Beverage Sector

Purpose – The study aims to examine the impact of audit committee attributes on financial performance through audit quality as a moderator. Audit committee attributes are measured by its size, independence, financial expertise. Financial performance is measured by return on assets, return on equity, return on sales, earnings per share, and Tobin’s Q, while audit quality is measured by audit fees.
Design/methodology/approach – The study utilizes a deductive approach to test hypotheses derived from financial theories using empirical data from 28 companies listed on the Egyptian Exchange between 2016 and 2022. Correlation and GLS regression analyses were conducted as well as fixed versus random effects were tested using Hausman test.
Findings – The results indicated that audit quality has a significant role in enhancing the relationship between audit committee attributes and financial performance, as many results converted from partially supported to fully supported after adding the moderating effect of audit quality. 
Practical implications – The main implication of this research is showing the impact that could be played by audit quality in the relationship between audit committee attributes and financial performance.
Research limitations–limitations related to the time frame, and the sample.