أثر خصائص مجلس الإدارة وجودة المراجعة على مستوى الإفصاح عن إدارة المخاطر : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

الملخص EN

This research aims to test the impact of the characteristics of the board of directors (including board size, the independence of the board of directors, and duality role of the CEO), and audit quality, as independent variables, on the disclosure level of risk management as a dependent variable, using a sample of non-financial companies listed on the Egyptian stock exchange for four years, 2015-2018.

The results of the study showed a decrease in the disclosure level of risk management in Egyptian companies in general.

Those results also showed a positive but insignificant relationship between the board size and the disclosure level of risk management.

While the results showed a positive and significant relationship between the disclosure level of risk management and the independence of the board of directors.

On the other hand, the study found that there is a negative and significant relationship between duality role of the CEO and the disclosure level of risk management.

Finally, the results showed a positive but insignificant relationship between audit quality and the disclosure level of risk management.