The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt

Engy Elsayed Abdelhak and Khaled Hussainey ()
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Engy Elsayed Abdelhak: Institute for Commercial Technicians, Technological College of Port Said, Damietta 35517, Egypt
Khaled Hussainey: Bangor Business School, Bangor University, Gwynedd, Bangor LL57 2DG, UK

IJFS, 2025, vol. 13, issue 2, 1-24

Abstract: This paper examines the impact of audit quality and internal corporate governance mechanisms on segment disclosure. It uses manual content analysis to measure the levels of disclosure for a sample of Egyptian-listed companies from 2015 to 2023. It provides evidence that audit quality, joint audit, gender diversity, and board independence have a positive impact on the segment disclosure level. In contrast, audit opinion, foreign directors, and military background directors have a negative impact on the segment disclosure level in Egypt.

Keywords: audit quality; corporate governance; content analysis; narrative disclosure; segment disclosure (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2025
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