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Analytical Analysis of the Relationship between Internal Corporate Governance Mechanisms and Key Audit Matters
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Journal Article
Analytical Analysis of the Relationship between Internal Corporate Governance Mechanisms and Key Audit Matters
2025
Overview
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.
Publisher
جامعة قناة السويس - كلية التجارة بالاسماعيلية
Subject
