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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Engy Elsayed Abdelhak & Khaled Hussainey, 2025. "The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt," IJFS, MDPI, vol. 13(2), pages 1-24, April.
    • Handle: RePEc:gam:jijfss:v:13:y:2025:i:2:p:57-:d:1628789
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