The impact of internal governance mechanisms on the Financial Reporting Quality and the annual net profit rate applied to some Egyptian companies

Faculty Technology and Development Year: 2020
Type of Publication: ZU Hosted Pages:
Authors:
Journal: المجلة العلمية للبحوث المالية والادارية - كلية التجارة جامعة مدينة السادات المجلة العلمية للبحوث المالية والادارية - كلية التجارة جامعة مدينة السادات Volume:
Keywords : , impact , internal governance mechanisms , , Financial Reporting    
Abstract:
This study aimed at attempting to demonstrate the impact of internal governance mechanisms (audit committees, an effective internal audit system, board responsibilities, disclosure and transparency) on the quality of financial reports and the annual net profit rate by applying to some Egyptian companies . The field study concluded: Rejecting the null hypothesis and accepting the alternative hypothesis that there is a statistically significant relationship between the audit committee dimension and the annual net profit rate, and that there is a statistically significant relationship with the effective internal audit system on the annual net profit rate, and that there is a statistically significant relationship between Responsibilities of the Board of Directors and the annual net profit rate. , And that "there is a statistically significant relationship between the mechanism of disclosure, transparency and the annual net profit."
   
     
 
       

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