Covid-19 disclosure: do internal corporate governance and audit quality matter?

Allbwn ymchwil: Cyfraniad at gyfnodolynErthygladolygiad gan gymheiriaid

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Covid-19 disclosure: do internal corporate governance and audit quality matter? / Abdelhak, Engy ; Hussainey, Khaled; Albitar, Khaldoon.
Yn: International Journal of Accounting and Information Management, Cyfrol 31, Rhif 1, 31.01.2023, t. 170-194.

Allbwn ymchwil: Cyfraniad at gyfnodolynErthygladolygiad gan gymheiriaid

HarvardHarvard

Abdelhak, E, Hussainey, K & Albitar, K 2023, 'Covid-19 disclosure: do internal corporate governance and audit quality matter?', International Journal of Accounting and Information Management, cyfrol. 31, rhif 1, tt. 170-194.

APA

Abdelhak, E., Hussainey, K., & Albitar, K. (2023). Covid-19 disclosure: do internal corporate governance and audit quality matter? International Journal of Accounting and Information Management, 31(1), 170-194.

CBE

Abdelhak E, Hussainey K, Albitar K. 2023. Covid-19 disclosure: do internal corporate governance and audit quality matter?. International Journal of Accounting and Information Management. 31(1):170-194.

MLA

Abdelhak, Engy , Khaled Hussainey a Khaldoon Albitar. "Covid-19 disclosure: do internal corporate governance and audit quality matter?". International Journal of Accounting and Information Management. 2023, 31(1). 170-194.

VancouverVancouver

Abdelhak E, Hussainey K, Albitar K. Covid-19 disclosure: do internal corporate governance and audit quality matter? International Journal of Accounting and Information Management. 2023 Ion 31;31(1):170-194.

Author

Abdelhak, Engy ; Hussainey, Khaled ; Albitar, Khaldoon. / Covid-19 disclosure: do internal corporate governance and audit quality matter?. Yn: International Journal of Accounting and Information Management. 2023 ; Cyfrol 31, Rhif 1. tt. 170-194.

RIS

TY - JOUR

T1 - Covid-19 disclosure: do internal corporate governance and audit quality matter?

AU - Abdelhak, Engy

AU - Hussainey, Khaled

AU - Albitar, Khaldoon

PY - 2023/1/31

Y1 - 2023/1/31

N2 - PurposeThis study aims to examine the impact of internal corporate governance and audit quality on the level of COVID-19 disclosure in Egypt.Design/methodology/approachThe authors use manual content analysis to measure levels of COVID-19 disclosure in the narrative sections of annual reports. The authors analyze all companies listed on the Egyptian Stock Exchange over 2020–2021. The authors use different regression models to test the research hypotheses.FindingsThe analysis adds to the literature in two crucial respects. First, it provides a measure for COVID-19 disclosure in Egypt. Second, it provides evidence that governance mechanisms (board diversity, audit committee [AC] independence), auditor type and audit opinion affect the level of COVID-19 disclosure. The higher level of COVID-19 disclosure is associated with firms with more female directors on the board, being audited by one of the big four audit firms and receiving standard clean audit opinion. While the inexistence of an AC and more executives on the AC negatively affect COVID-19 disclosure levels.Originality/valueTo the best of the authors’ knowledge, it is the only paper that examines COVID-19 disclosure in the Egyptian context. It is also the first paper that provides evidence on the impact of internal governance and audit quality on COVID-19 disclosure.

AB - PurposeThis study aims to examine the impact of internal corporate governance and audit quality on the level of COVID-19 disclosure in Egypt.Design/methodology/approachThe authors use manual content analysis to measure levels of COVID-19 disclosure in the narrative sections of annual reports. The authors analyze all companies listed on the Egyptian Stock Exchange over 2020–2021. The authors use different regression models to test the research hypotheses.FindingsThe analysis adds to the literature in two crucial respects. First, it provides a measure for COVID-19 disclosure in Egypt. Second, it provides evidence that governance mechanisms (board diversity, audit committee [AC] independence), auditor type and audit opinion affect the level of COVID-19 disclosure. The higher level of COVID-19 disclosure is associated with firms with more female directors on the board, being audited by one of the big four audit firms and receiving standard clean audit opinion. While the inexistence of an AC and more executives on the AC negatively affect COVID-19 disclosure levels.Originality/valueTo the best of the authors’ knowledge, it is the only paper that examines COVID-19 disclosure in the Egyptian context. It is also the first paper that provides evidence on the impact of internal governance and audit quality on COVID-19 disclosure.

M3 - Article

VL - 31

SP - 170

EP - 194

JO - International Journal of Accounting and Information Management

JF - International Journal of Accounting and Information Management

SN - 1834-7649

IS - 1

ER -