Purpose This study aims to investigate the association between audit partner tenure and audit quality, examining whether political connections and CEO power influence this relationship. Design/methodology/approach Utilizing a data set of 652 firm-year observations from 63 non-financial firms listed on the Egyptian Stock Exchange over the period 2011–2022, this study employs robust econometric techniques, including the two-step system generalized method of moments, to address endogeneity concerns. Multiple proxies for audit quality and audit partner tenure are incorporated to ensure the robustness of our findings. Findings Results reveal that prolonged audit partner tenure detrimentally affects audit quality. However, political connections and chief executive officer (CEO) power are found to positively moderate this negative relationship, reducing the effects of long tenure. This underscores the nuanced role of contextual factors in shaping audit outcomes. Originality/value This research represents the first empirical investigation in an emerging market context, specifically Egypt, to explore the interaction between audit partner tenure, audit quality, political connections and CEO power. By addressing these dynamics, the study provides novel insights into how political and managerial structures interact to influence audit outcomes in a unique institutional environment.
Abdelmaged et al. (Wed,) studied this question.