أثر دور فترة إصدار تقرير المراجعة كمعدل في تفسير العلاقة بين آليات الحوكمة الداخلية و جودة الأرباح في الشركات المقيدة في البورصة المصرية

Abstract EN

The purpose of this study is to examine the role of audit report lag (ARL) as a moderator in explaining the relationship between the internal corporate governance mechanisms and quality earnings.

This study has three objectives, The first is to examine the effect of internal corporate governance mechanisms on the audit report lag (ARL), Second is to examine the effect of internal corporate governance mechanisms on quality earnings, The third is to examine the role of audit report lag (ARL) as a moderator in explaining the relationship between internal corporate governance mechanisms and quality earnings. The study uses Fixed Panel Regression of 406 observes of 136 corporations listed on the Egyptian Stock Exchange over the period 2015–2017.

The findings showed that there is a significant effect of internal corporate governance mechanisms on audit report lag (ARL) for the entire sample. In addition, there is a significant effect of internal corporate governance mechanisms on quality earnings.

There is also a statistically significant effect between internal governance mechanisms and quality earnings if the audit report lag (ARL) is less than the median.

There is no statistically significant effect between internal governance mechanisms and the quality earnings if the audit report lag is greater than the median.