The relationship between some firm's operational characteristics and ICS effectiveness : an evidence from non-financial firms listed in the Egyptian stock exchange
Other Title(s)
العلاقة بين بعض الخصائص التشغيلية للشركة و فعالية هيكل الرقابة الداخلية : دليل من الشركات غير المالية المقيدة بالبورصة المصرية
Author
Source
Alexandria Journal of Accounting Research
Issue
Vol. 7, Issue 1 (31 Jan. 2023), pp.41-60, 20 p.
Publisher
Alexandria University Faculty of Commerce Accounting and Auditing Department
Publication Date
2023-01-31
Country of Publication
Egypt
No. of Pages
20
Main Subjects
Topics
Abstract AR
استهدف البحث دراسة و اختبار أثر بعض الخصائص التشغيلية للشركة على فعالية هيكل الرقابة الداخلية.
حيث تم التركيز على الخصائص التشغيلية التالية (حجم الشركة، و عمر الشركة ؛ و نسبة الرفع المالي، و معدل نمو المبيعات)، كما تم قياس فعالية هيكل الرقابة الداخلية بمؤشر وفقا لإطار COSO (2013).
و قد اعتمد الباحث على نماذج الانحدار البسيطة لاختبار فروض البحث.
و بلغت عينة الدراسة 103 شركة غير مالية مقيدة بالبورصة المصرية خلال الفترة (2016-2021).
و خلص البحث، إلى وجود تأثير معنوي إيجابي لكل من (حجم الشركة، عمر الشركة، نسبة الرفع المالي، معدل نمو المبيعات) على فعالية هيكل الرقابة الداخلية.
Abstract EN
The purpose of this paper is to study and test the effect of firm operational characteristics on the effectiveness of internal control structure.
the study investigated the impact of the firm operational characteristics (measured by four drivers ; firm size, firm age, leverage, sales growth) on the effectiveness of internal control structure (measured by an index according to COSO (2013) framework.
simple regression were used to test the research hypotheses.
the sample used in the current study consists of 103 non-financial firms listed in Egyptian stock exchange during the period (2016-2021).
the research concludes that there is a significant positive relationship for both (firm size, firm age, leverage, sales growth) on the effectiveness of internal control structure.
American Psychological Association (APA)
Khalil, Huda Majdi. 2023. The relationship between some firm's operational characteristics and ICS effectiveness : an evidence from non-financial firms listed in the Egyptian stock exchange. Alexandria Journal of Accounting Research،Vol. 7, no. 1, pp.41-60.
https://search.emarefa.net/detail/BIM-1461024
Modern Language Association (MLA)
Khalil, Huda Majdi. The relationship between some firm's operational characteristics and ICS effectiveness : an evidence from non-financial firms listed in the Egyptian stock exchange. Alexandria Journal of Accounting Research Vol. 7, no. 1 (Jan. 2023), pp.41-60.
https://search.emarefa.net/detail/BIM-1461024
American Medical Association (AMA)
Khalil, Huda Majdi. The relationship between some firm's operational characteristics and ICS effectiveness : an evidence from non-financial firms listed in the Egyptian stock exchange. Alexandria Journal of Accounting Research. 2023. Vol. 7, no. 1, pp.41-60.
https://search.emarefa.net/detail/BIM-1461024
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 56-60
Record ID
BIM-1461024
