The Impact of Audit Committee Characteristics on the Quality of Online Disclosure - An Empirical Study on a Sample of Companies Listed in the Egyptian Stock Exchange

Document Type : Original Article

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Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

This study aims to investigate the impact of the audit committee's characteristics (size of the audit committee, audit committee meetings, audit committee experience, independence of the audit committee) on Internet disclosure Quality. The study sample included 100 companies listed in Egyptian Exchange during 2017. The study found that the re-gression coefficient of the Audit Committee's experience was positive and significant, indicating a significant positive relationship between the experience of the audit committee members and Internet disclosur-e Quality, which indicates acceptance of the sub-hypothesis of the Au-dit Committee's experience, at 5% significance level. 

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