Analytical Analysis of the Relationship between Internal Corporate Governance Mechanisms and Key Audit Matters
Ashraf Mahmoud Mohammed, A., Zaky Hussein Metwally, A., Abdalla Mohammed Yousef, E. (2025). Analytical Analysis of the Relationship between Internal Corporate Governance Mechanisms and Key Audit Matters. EKB Journal Management System, 16(2), 3989-4004. doi: 10.21608/jces.2025.436203
Aya Ashraf Mahmoud Mohammed; Ahmed Zaky Hussein Metwally; Eman Abdalla Mohammed Yousef. "Analytical Analysis of the Relationship between Internal Corporate Governance Mechanisms and Key Audit Matters". EKB Journal Management System, 16, 2, 2025, 3989-4004. doi: 10.21608/jces.2025.436203
Ashraf Mahmoud Mohammed, A., Zaky Hussein Metwally, A., Abdalla Mohammed Yousef, E. (2025). 'Analytical Analysis of the Relationship between Internal Corporate Governance Mechanisms and Key Audit Matters', EKB Journal Management System, 16(2), pp. 3989-4004. doi: 10.21608/jces.2025.436203
Ashraf Mahmoud Mohammed, A., Zaky Hussein Metwally, A., Abdalla Mohammed Yousef, E. Analytical Analysis of the Relationship between Internal Corporate Governance Mechanisms and Key Audit Matters. EKB Journal Management System, 2025; 16(2): 3989-4004. doi: 10.21608/jces.2025.436203

Analytical Analysis of the Relationship between Internal Corporate Governance Mechanisms and Key Audit Matters

المجلة العلمية للدراسات التجارية والبيئية
Volume 16, Issue 2, April 2025, Pages 3989-4004    PDF (364.97 K)
Document Type: المقالة الأصلية
DOI: 10.21608/jces.2025.436203
Authors
Aya Ashraf Mahmoud Mohammed* 1; Ahmed Zaky Hussein Metwally* 2; Eman Abdalla Mohammed Yousef* 3
1Assistant lecturer Accounting and Auditing Department Suez Canal University
2Professor of Auditing Faculty of Commerce Suez Canal University
3Lecturer of Accounting and Auditing Faculty of Commerce Suez Canal University
Abstract
This research aims to investigate the relationship between the internal corporate governance mechanisms (proxied by; audit committees and the board of directors) and key audit matters (KAMs). The research design is a quantitative approach. The analysis relies on secondary data through a sample of 79 non-financial Egyptian-listed firms from 2018 to 2023. The researcher employs logistics analysis. The results show that there is a positive and significant impact of both audit committees and the board of directors on KAMs.
 
يهدف هذا البحث إلى دراسة العلاقة بين آليات الحوكمة الداخلية للشركات (لجان المراجعة ومجلس الإدارة) وأمور المراجعة الجوهرية. يعتمد البحث على منهج كمي، ويعتمد التحليل على بيانات ثانوية من خلال عينة من 79 شركة مصرية غير مالية مدرجة في البورصة خلال الفترة من 2018 إلى 2023. ويستخدم الباحث تحليلًا لوجستيًا. وتُظهر النتائج وجود تأثير إيجابي لكل من لجان المراجعة ومجلس الإدارة على أمور المراجعة الجوهرية.
 
Keywords
internal corporate governance mechanisms; audit committes; board of directors; and key audit matters. آليات الحوكمة الداخلية للشركات; لجان المراجعة; وأمور المراجعة الجوهرية
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