Corporate Governance Attributes and Internet Financial Reporting: A Resource dependence theory | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 1, March 2025, Pages 143-159 PDF (470.21 K) | ||
| DOI: 10.21608/abj.2025.419490 | ||
| Author | ||
| Hesham Khayat | ||
| Department of Accounting، Faculty of Commerce ، Tanta University،Egypt | ||
| Abstract | ||
| The main objective of this research is to examine the role of corporate governance attributes (CGA) in Internet financial reporting quality. This research uses the OLS regression to investigate how CGA, such as board composition, characteristics of audit committee, and ownership concentration, influence the quality of the online disclosure of financial information. Drawing on agency and resource dependence theories, the study explores that diverse board of governance in terms of independence and gender provide access to a wider range of resources and experience, which helps them better supervise the way financial information is reported. The results indicate that characteristics of board of directors and audit committee especially independence, gender diversity, and the frequency of audit committee meetings improve the quality of the digital reports. These findings provide valuable insights for policymakers, regulators, and practitioners regarding corporate governance practices that can improve the quality of disclosure in the digital age | ||
| Keywords | ||
| CGA; Internet financial reporting; digital reports quality; gender diversity; independence; resource dependence theory; OLS regression | ||
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