Browsing by Author "Halim, Yasser T"

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    CGSC, audit quality, and Internet reporting: The mediation and moderation analysis
    (Editura ASE, Romania, 2024-03) El-Deeb, Mohamed S; Halim, Yasser T; Elbayoumi, Ahmed F
    Research Questions: In what ways does the corporate governance scorecard (CGSC) and internet reporting intersect with audit quality? To what extent do technological advancement and auditor qualifications moderate the association between internet reporting, corporate governance (CGSC), and audit quality? In what capacity does audit quality mediate the association between internet reporting and the corporate governance scorecard (CGSC)? Motivation: The rationale for conducting this study is to fill a known void in the academic literature concerning corporate governance in developing nations, with Egypt serving as an example. Idea: The main idea of our study is to understand the impact of CGSC-measured corporate governance on internet reporting of financial and non-financial information. Our study also seeks to determine whether audit quality acts as a mediator and whether auditor qualifications and technological advancement moderate this relationship. Data: Using a questionnaire, 258 auditors from various auditing firms, including the Big4 and national audit firms with international affiliation, data were collected. Tools: Factor analysis, Pearson correlation, and Structure Equation Modelling. Findings: Corporate governance assessed by CGSC improves the Internet reporting through the mediation of audit quality, with auditor qualifications and technological advancement serving as moderators. Contribution: This study contributes to the scholarly comprehension of the association that exist among CGSC, audit quality, and internet reporting. Implications for utilizing CGSC as a metric for evaluating corporate governance practices and its influence on online reporting are both theoretical and practical in nature. The investigation contributes valuable perspectives that can guide decision-making in practical and theoretical settings, thereby enhancing the academic discourse.
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    Disclosure tone, corporate governance and firm value: evidence from Egypt
    (Taylor and Francis, 06/03/2021) El-Deeb, Mohamed S; Halim, Yasser T; Elbayoumi, Ahmed F
    This study examines the extent to which corporate governance (CG) affects disclosure tone (DT) and assesses the impact of DT on firm value (FV). It also tests the effect of CG on FV using DT as an intermediary variable. Content analysis is used to measure DT level. CEO duality, board size, gender diversity, and board independence are used as proxies for CG. Tobin’s Q is used to measure FV. The empirical analysis shows significant positive impact of CG on DT and FV. We also find a highly significant association between disclosure of good/bad news with leverage, audit quality, firm growth, and abnormal accruals. The results also indicate that DT along with the profitability of the firm (ROA) and Abnormal Accruals are significantly associated with FV. Finally, the results of the structure equation modeling show that gender diversity, ROA, leverage, revenue growth, and abnormal accruals are the most influential variables that run from CG and DT into FV. The novelty of this study stems from its empirical analysis that tests the association between CG, DT from one side and DT and FV from the other side, and then measures the impact of CG on FV using DT as an intermediary variable