The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

Purpose The main objective of the research is to examine the influence of audit committee attributes on the integrated reporting quality (IRQ) and to investigate whether this association is moderated by board gender diversity in the manufacturing and non-manufacturing sectors. The study specifically...

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Bibliographic Details
Published in:	Future business journal Vol. 10; no. 1; pp. 85 - 23
Main Authors:	El-Deeb, Mohamed Samy, Mohamed, Lana
Format:	Journal Article
Language:	English
Published:	Berlin/Heidelberg Springer Berlin Heidelberg 01-12-2024 Springer Nature B.V SpringerOpen
Subjects:	Audit committee (AC) independence Audit committee financial expertise Audit committee frequency of meetings Audit committee size and board gender diversity Audits Boards of directors Business and Management Compliance Data collection Gender differences Integrated reporting quality (IRQ) Investments Investors Literature reviews Multiculturalism & pluralism Reputations Social responsibility Women Egypt Audit committee size and board gender diversity Audit committee frequency of meetings M14 Integrated reporting quality (IRQ) Audit committee financial expertise O16 G32 Audit committee (AC) independence
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Summary:	Purpose The main objective of the research is to examine the influence of audit committee attributes on the integrated reporting quality (IRQ) and to investigate whether this association is moderated by board gender diversity in the manufacturing and non-manufacturing sectors. The study specifically investigates the association between audit committee independence, meetings frequency, financial expertise, audit committee size, and integrated reporting quality. Design/methodology/approach The data collection was from the financial statements and corporate governance reports of 54 Egyptian firms listed on the stock market [EGX100] for the period of 2018–2022. The study used pooled effect modelling and performed data analysis using the STATA software. Findings For the manufacturing sector, the results showed a significant impact of audit committee independence and meetings frequency on IRQ, while audit committee size and financial expertise showed insignificant association with IRQ. Board gender diversity moderates the association between audit committee meetings only and IRQ. In contrast, audit committee financial expertise and meetings frequency significantly impact IRQ, while audit committee independence and size showed an insignificant impact on IRQ in the non-manufacturing sector. Also, board gender diversity moderates the association between audit committee and IRQ. The findings highlight the significance of AC attributes and provide guidance to firms to strengthen their audit committees in order to provide high quality of integrated reports to increase investor trust in the Egyptian business environment as it is now mandatory by the government. Originality/value This research offers unique perspectives on the association between variables in Egypt. This study is one of the first investigations on the impact of audit committee attributes and board diversity on integrated reporting quality within the context of Egyptian listed companies. Comprehending the ways in which audit committee attributes impact the integrated reporting quality in the manufacturing and non-manufacturing sectors can enable organizations to devise focused approaches that comply to the unique operational, regulatory, and investor demands in each sector.
ISSN:	2314-7210 2314-7202 2314-7210
DOI:	10.1186/s43093-024-00340-6