%0 Journal Article
%T The Impact of Corporate Governance Mechanisms on Financial Reporting Quality: Empirical Evidence from Egyptian Listed Firms
%A Hana Abulazm
%A Ahmed Sakr
%A Heba Hamza
%J Open Access Library Journal
%V 12
%N 1
%P 1-25
%@ 2333-9721
%D 2025
%I Open Access Library
%R 10.4236/oalib.1112862
%X The research investigates the impact of corporate governance mechanisms on financial reporting quality (FRQ) in Egyptian firms. The study sample includes 68 nonfinancial firms obtained from the top 100 most active firms listed in Egyptian stock exchange (EGX). Secondary data was obtained from both the annual reports of Egyptian firms and sourced from Refinitiv Eikon Datastream for a 9-year period from 2014 to 2022. Using random effects multiple regression, findings reflect that not all corporate governance mechanisms significantly affect FRQ in Egyptian firms. Specifically, blockholder ownership and the frequency of board meetings have a significant negative impact on FRQ, while board size and audit committee meeting frequency partially influence FRQ positively. Other mechanisms, such as managerial ownership, board independence, CEO duality, and audit committee size, do not show a significant impact. Control variables such as Age showed a significant positive impact on FRQ. Leverage and ROA partially affect FRQ positively. However, Size showed an insignificant relationship with FRQ.<br />
%K Corporate Governance
%K Financial Reporting Quality
%K Earnings Management
%K Accounting Conservatism
%U http://www.oalib.com/paper/6848101