The Relationship between some Firm’s Operational Characteristics and ICS effectiveness: An evidence from non- financial firms listed in the Egyptian Stock Exchange

Document Type : Original Article

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Demonstrator, Department of Accounting and Auditing Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

The purpose of this paper is to study and test the effect of Firm operational characteristics on the effectiveness of internal control structure.
The study investigated the impact of the firm operational characteristics (measured by four drivers; Firm size, Firm age, Leverage, Sales growth) on the effectiveness of internal control structure (measured by an index according to COSO (2013) Framework.
Simple regression were used to test the research hypotheses. The sample used in the current study consists of 103 non- financial firms listed in Egyptian Stock Exchange during the period (2016-2021).
 The research concludes that there is a significant positive relationship for both (Firm Size, Firm Age, Leverage, Sales Growth) on the effectiveness of internal control structure.

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