Prior literature on accounting conservatism examines the effect of audit quality on conservatism show mixed results about this relationship, in this study, researchers extend previous studies by investigating the impact of the audit quality which is measured by audit firm size and auditor tenure on the enhancement of the level of accounting conservatism in the financial reports of the most active 50 non-financial companies listed in the Egyptian stock exchange across nine years of period from 2007 to 2015. Design/methodology/approach This study has used on non-probability-purposive sample as it focuses on the most actively traded Egyptian non-financial companies listed in the Egyptian Stock Exchange, according to disclosure book-50 most active companies, over the period 2007-2015. Research data used to measure accounting conservatism, audit quality and other variables collected mainly from Thomson Reuters Eikon database and disclosures