Audit Committee Effectiveness: Does it Matter for Relation between Ownership Structure and CSR disclosure in Egyptian stock market? | ||
| مجلة الإبـداع المحاسبي | ||
| Volume 3, Issue 1, December 2025, Pages 513-574 PDF (1.92 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/mbs.2025.464382 | ||
| Authors | ||
| Prof. Omayma Rizk Elguoshy* 1; Prof. Mahmoud Ibrahim Mohamed Abdelmawgoud* 2; Prof. Mohamed Elsayed Ahmed Ramadan* 3 | ||
| 1Lecturer of Accounting & Auditing . Higher Institute of Computer and Business Administration, Al Zarka, Egypt. Email: | ||
| 2Lecturer of Accounting & Auditing. Faculty of Commerce. Sohag University. | ||
| 3Lecturer of Accounting & Auditing. Higher Institute for Administrative Sciences , Belbeis, Al Sharqia | ||
| Abstract | ||
| This study investigates the correlation between ownership structure and corporate social responsibility (CSR) disclosure in Egyptian firms, highlighting the moderating influence of audit committee effectiveness (ACE). The sample comprises 68 non-financial companies from 2020 to 2024, resulting in 340 firm-year observations. CSR disclosure was assessed using a content-analysis index, whereas ownership structure including institutional, managerial, foreign, and government ownership, ACE was evaluated based on board size, independence, financial knowledge, and meeting frequency. An applied analysis was performed utilizing STATA .17, employing panel regressions (OLS, RE GLS) and (2SLS) to mitigate endogeneity, furthermore, SmartPLS 4 was utilized to evaluate the structural model and demonstrate its robustness. The data indicate that institutional, management, and foreign ownership substantially improve CSR disclosure, whereas ACE intensifies these impacts. This research contributes to governance literature by contextualizing it within Egypt, presenting empirical evidence from an emerging market with evolving CSR disclosure, and delivering practical advice for regulators and investors. | ||
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