دور لجان المراجعة في زيادة فعالية الأداء البيئي للشركات الصناعية و انعكاس ذلك على التقارير المالية : دراسة تطبيقية

Abstract EN

The study aimed to clarify the role of audit committees in increasing the effectiveness of the environmental performance of industrial companies and its reflection on the quality of financial reports in the Egyptian Stock Exchange.

Which is reflected on the quality of the financial reports through several assumptions.

The descriptive analytical approach was used in conducting the study by collecting data from its primary and secondary sources.

The data was collected through a questionnaire specially prepared for this purpose, and distributed to the study population, who are workers at all administrative levels at the Ministry of Municipality and Environment in the State of Qatar.

Statistical analysis program (SPSS) in data analysis and hypothesis testing.

To achieve the goal of the study, the researchers conducted an applied study to test the study's hypotheses, which were as follows: (The first hypothesis: there is no substantive relationship between the specific role and responsibilities of audit committees and the effectiveness of environmental performance), (The second hypothesis: there is no substantial impact of the effectiveness of environmental performance on achieving the quality of reports Finance), (the third hypothesis: there is no significant impact on the role of audit committees and the effectiveness of environmental performance on achieving the quality of financial reports).

This is based on a sample of joint stock companies whose shares are traded on the Egyptian Stock Exchange.

The researchers concluded that the study hypotheses were negative, as the study proved the existence of a statistically significant relationship between the role of audit committees and the increase in the effectiveness of environmental performance and the reflection of the impact of this relationship on the financial reports of the Egyptian Stock Exchange.

The researchers recommend that one of the important issues that should be paid attention to is linking the relationship between the role of audit committees in increasing the environmental performance of industrial companies and its reflection on the financial reports of the Egyptian Stock Exchange.