The impact of the independence, scientific and practical experience of the Audit Committee Chair and sustainability governance standards on audit quality

Abstract

The research aims to balance independence, scientific and practical experience, and sustainability governance standards, as it is necessary to ensure the quality of auditing, as the combination of theoretical knowledge and practical application enables auditors to provide accurate and reliable reports, improve financial performance, and comply with ethical and professional standards. This study relied on the descriptive analytical approach. To test the study hypothesis, the research tool was used, the questionnaire, which was distributed to a sample of accountants, primarily auditors, and 139 responses were obtained. The statistical program smart-pls was used, and the study concluded that there is a positive impact of the independence, scientific and practical experience of the head of the audit committee, and sustainability governance standards on the quality of auditing.