The purpose of this study is to examine the impact of board gender diversity with effective corporate governance practices related to board characteristics and audit quality characteristics (namely, big 4 audit firms, independent audit committees, frequent audit committee meetings, and audit committee size) on both the financial performance and structure of listed Egyptian companies. Accounting-based measures such as leverage ratio, return on assets, and current ratio were used to evaluate financial structure decisions and financial performance, respectively, as well as board independence, board size, independence of the audit committee, CEO duality, Big 4 and firm size, and Tobin's Q as control variables. Secondary data obtained from annual financial statements, board of directors' reports, and corporate governance reports was used in the study. The study sample included 56 non-financial companies listed on the 100 ESG index for an eight-year period, 2015 to 2022. Regression employing panel data is used to analyze the data. The findings of this study demonstrate a significant correlation between corporate performance and the size, independence, CEO dualism, and gender diversity of the board. Results reveal a positive association between board gender diversity and company performance, as the presence of female directors on the board is significantly linked to improved firm performance, and that firm size adversely moderates that relationship, suggesting that smaller businesses are most likely to benefit from board gender diversity. The findings indicate that board size has a significant impact on the capital structure decision-making process because the qualities of the board of directors play a significant role in determining a firm's capital structure. Additionally, the results show an insignificant correlation between board size and company performance. In addition, financial performance dramatically improves when the number of independent, non-standing directors rises. The results also demonstrate a positive correlation between audit committee meeting frequency and financial success, with higher audit committee meeting frequency resulting in better financial performance. The findings of this study can assist management and the board in making informed choices regarding the composition of audit committees and other corporate Dr. Nevine Sobhy Abdel Megeid Does the Relationship between Board Gender 5 العربية الجامعات التحاد اجعة المر و المحاسبة مجلة ا الثالث لعدد 2023governance practices that are related to board characteristics in order to enhance business performance and financial health. The independence and size of the board of directors will permit the audit committee members to carry out their supervisory duties in an appropriate manner. According to the findings, the audit committee's external members can reduce managers' opportunistic behavior, improve performance, and improve the company's quality and transparency of information by reducing information fraud.