The relationship between the effectiveness of the internal control structure and the financial statements comparability: the modifying effect of the characteristics of the board of directors: an applied study on companies listed on the Egyptian Stock Exchange

Document Type : Original Article

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Accounting and Auditing department Faculty of Commerce Damanhur University

Abstract

The research aimed to study and test the impact of the effectiveness of the internal control structure on the financial statements comparability, as well as to test the impact of some of the characteristics of the board of directors on this relationship. To achieve the aim of the research, the previous accounting studies were analyzed to derive the research hypothesis. Then, an applied study was conducted on a sample of companies listed on the Egyptian Stock Exchange during the period from 2019-2021.
The research concluded that there is a positive but not significant effect of the effectiveness of the internal control structure on the financial statements comparability, as well as there is a positive and significant effect of the financial and accounting experience of the members of the Board of Directors on the relationship between the effectiveness of the internal control structure and the financial statements comparability. While there is no significant effect for either the presence of founding members in the Board of Directors or the political connections of the members of the Board of Directors, on the relationship between the effectiveness of the internal control structure and the financial statements comparability.

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