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Testing the Impact of Blockchain Technology on the Internal Control Quality in Non-Financial Companies Listed on the Egyptian Stock Exchange
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Testing the Impact of Blockchain Technology on the Internal Control Quality in Non-Financial Companies Listed on the Egyptian Stock Exchange
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Journal Article
Testing the Impact of Blockchain Technology on the Internal Control Quality in Non-Financial Companies Listed on the Egyptian Stock Exchange
2024
Overview
Purpose - The purpose of this study is to investigate how blockchain technology would affect Egyptian enterprises' internal control between 2018 and 2022. Design/methodology/approach - To achieve this main objective, we adopted a quantitative methodological approach by analyzing the content of non-financial companies listed on the Egyptian Stock Exchange's annual reports from 2018 to 2022. This period frame includes the COVID-19 period. Furthermore, excluding outliers, the final sample consisted of 20 companies with 96 observations and tested has used a as a unit root test and regression test. Findings: Generally, the analysis reveals that the internal control quality is significantly influenced by blockchain technology because the t test probability was 0.000 and it was lower than 0.05 and R² adjusted reach to 96.6% Therefore, the current research suggests promoting awareness of blockchain technology in Egypt to boost internal control quality through financial reports. Research limitations/implications: The research has limitations because of its lack of an application blockchain in Egypt, focusing on annual reports of non-financial Egyptian companies. Practical implications: The findings of this research are probably going to be helpful in clarifying the importance of using blockchain in non-financial companies in the Egyptian industry for a wide range of interested parties, including managers, investors, and scholars. Originality/value: This research strives to establish a novel field of study, as there are few studies in developing countries that introduce applied evidence on the impact of blockchain technology on the internal control quality of non-financial firms in Egypt.
Publisher
جامعة المنصورة - كلية التجارة
Subject
