The effect of the effectiveness of internal control structure on the accounting reporting complexity of non-financial firms listed on the Egyptian Stock Exchange: Does the inflation rate matter? | ||||
| مجلة الشروق للعلوم التجارية | ||||
| Volume 16, Issue 16.2, April 2024, Page 529-576 PDF (616.45 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/sjcs.2024.266957.1045 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
هدي مجدي عبدالسلام خليل  1; عبد الوهاب نصر على2; نهي Ù…Øمد زكي1
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| 1كلية التجارة- جامعة الإسكندرية | ||||
| 2كلية الاعمال - جامعة الاسكندرية | ||||
| Abstract | ||||
| This research focuses on the importance of the internal control structure and the effect of its effectiveness on the accounting reporting complexity in the Egyptian environment, especially through the deficiencies in the regulation and legislation in this environment, with regard to assessing and disclosing the effectiveness of internal control structure, in addition to examining the effect of both; some firm’s operational, and the inflation rate on the relationship in question. And all of that applied to non-financial firms listed on the Egyptian Stock Exchange through (2016-2021). About the results of the fundamental analyses, the researchers found that there is a positive and significant effect of the effectiveness of internal control structure on the accounting reporting complexity, also found that this relationship differs by the change of firm size and firm age, in addition to the insignificant effect of the inflation rate as a moderating variable. While results in other analyses show there is a significant effect of the nature of ownership (family vs. non-family), as a moderating variable. As well as, the insignificant effect of floatation of exchange rate and inflation rate as control variables once, and the significance of the joint effect of both; inflation with floatation of exchange rate as an interactive control variable. So, this research sheds light on the necessity for the Egyptian Financial Regulatory Authority to oblige firms listed on the Egyptian Stock Exchange to assess and disclose the effectiveness of their internal control structure, and the auditor’s report on that event alignment with SOX. | ||||
| Keywords | ||||
| The effectiveness of internal control structure; Accounting reporting complexity; Inflation rate; The nature of ownership (family vs. non-family); Floatation of exchange rate | ||||
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